How and by when do I apply for Spain's special tax regime for people moving to Spain (Modelo 149)?

Checked on 2026-10-25

You opt by filing Modelo 149 with the Spanish Tax Agency within six months of the start date of your activity shown in your Spanish Social Security registration. You need a tax number (NIF) first and must upload the supporting documents before filing. The Tax Agency issues a certificate within ten working days if the option is valid.

Key facts

What	The law or the Tax Agency says	Source
Form	Modelo 149, one communication per taxpayer	RD 439/2007, arts. 116.1–2, 119.1; Agencia Tributaria, Modelo 149 page
Deadline (main taxpayer)	At most six months from the activity start date in your Spanish Social Security registration (alta), or in the document that lets you keep your home country’s Social Security, or in a document proving the start date if registration is not required	RD 439/2007, art. 116.1.a
Deadline (spouse, children, other parent)	Six months from their entry into Spain, or the main taxpayer’s deadline if that ends later	RD 439/2007, art. 116.1.b
Before filing	You need an NIF and must be in the census of taxpayers; upload the supporting documents first and enter their registration number on Modelo 149	Agencia Tributaria, Modelo 149 page
Order	The main taxpayer files before the associated family members	Agencia Tributaria, Modelo 149 page
Answer	If appropriate, the Tax Agency issues a certificate within ten working days of filing	RD 439/2007, art. 119.4
Renouncing	Only in November and December before the year it takes effect; you can’t opt again afterwards	RD 439/2007, art. 117.1, 117.4
Exclusion	Breaking a condition excludes you from that tax period; notify within one month; you can’t opt again	RD 439/2007, art. 118.1, 118.2, 118.5

What goes with the form

The regulation says the communication states, among other data, your NIF and nationality, your employer or company, the date you entered Spain and the start date of your activity. You attach proof of your Social Security registration (or of keeping your home Social Security, or of the start date), the residence authorisation if you have one, and, depending on your route (RD 439/2007, art. 119.2):

New job with an employer in Spain: a document from the employer confirming the employment, the start date in the Social Security registration, the workplace and its address, and how long the contract lasts.
Sent by your employer: a copy of the assignment letter and an employer document with the start date, the workplace and address, and how long the assignment lasts.
Remote work you chose yourself: an employer document confirming the employment, the start date, and the estimated length of the work from Spain.
Company director: a document from the company with the date you became director.
Entrepreneur: the favourable ENISA report, unless your residence authorisation is the one for entrepreneurs (Ley 14/2013, art. 69).
Highly qualified professional for a start-up: proof of your qualification (unless you hold the highly qualified professional authorisation), proof of the start-up’s registration and of your services to it.
Training, research, development and innovation: proof of those activities, unless you hold the matching residence authorisation (Ley 14/2013, art. 72).

After you file

The certificate proves your status to whoever pays you, so you hand them a copy and they apply the regime’s withholding. If your assignment in Spain ends but you stay tax resident that year, you must tell the Tax Agency within one month, again with Modelo 149 (RD 439/2007, art. 119.5).

Who qualifies and the rates: see the page on the regime’s requirements (Ley 35/2006, art. 93).
The annual return under the regime is a special form (RD 439/2007, art. 114.4); the Tax Agency lists it as Modelo 151.

Sources

Change history

2026-10-25: Page created

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