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Beckham Law (art. 93 LIRPF) for autónomos and SL directors

Reference, not tax advice. Check every figure in the AEAT Sede before you sign. Source on GitHub

Translated from the Spanish original kb/beckham.md on 13.10.2026. The Spanish file is the source of truth.

Update date: 2026-10-08. Tax years 2025 and 2026. All statements were checked against primary sources (BOE, AEAT Sede, DGT), except those marked as UNVERIFIED.

Main sources:

Summary

  • Beckham = a tax resident in Spain who, by option, pays IRPF under the IRNR rules for income obtained «without the mediation of a permanent establishment» (art. 93.2 LIRPF). The annual return is Modelo 151, not Modelo 100. The option, the waiver and the exclusion are notified with Modelo 149.
  • Duration: the year in which tax residence is acquired plus the following 5 years (up to 6 years in total). «Non-resident» requirement: the previous 5 tax periods (from 2023; before 2023, 10).
  • The autónomo enters the regime ONLY as an entrepreneurial activity (art. 93.1.b).3º: ENISA report under art. 70 Ley 14/2013; for non-EU nationals, a residence authorisation under art. 69 Ley 14/2013 BEFORE the move) or as a highly qualified professional for startups / R&D&I (4º). Ordinary self-employment (including the self-employed digital nomad, por cuenta propia) = permanent establishment. For this reason it gives no access to the regime. If the person is already in the regime, exclusion in the same year occurs (DGT V2248-24, V1274-25).
  • Tax on activity income: 24 % up to 600 000 €, 47 % on the excess. It applies to the «rendimiento neto» (net income) of art. 24.2 TRLIRNR: gross income minus ONLY personnel expenses + procurement + supplies. Other expenses (software, coworking, equipment, gestoría services) and the own RETA cuota are NOT deductible (DGT V1112-25). A negative result is not offset.
  • All income from the entrepreneurial activity and from employment relationships is considered obtained in Spain (art. 93.2.b). Invoices to foreign clients are taxed at 24 %, the same as invoices to Spanish clients. If foreign tax was withheld at source, the double taxation deduction applies, limited to 30 % of the cuota (casillas B[12]/[13], G[27]).
  • Foreign passive income (dividends, interest and capital gains outside Spain) is not taxed in Spain. Spanish savings income is taxed with the 19/21/23/27/30 % scale (30 % from 2025, Ley 7/2024).
  • Modelo 130 is not filed (the 151 has no casilla for instalment payments; the payments on account of the regime are only withholdings and payments on account under the IRNR rules: art. 93.2.f, RIRPF 114). UNVERIFIED as to a direct DGT ruling, but it follows from the structure of the rules and of the form.
  • Withholding by Spanish business clients: 24 % on professional activities (IAE section 2). There is no withholding on business activities (section 1). The invoice must state the withholding rate. The payer reports with Modelo 216 / 296 (IRNR), not with the 111/190.
  • IVA does not change: 303/390/349/ROI, the same as an ordinary autónomo. RETA is paid as usual (the regime does not affect Social Security).
  • Modelo 720 is not filed (AEAT FAQ). Modelo 721 (crypto assets abroad): the FAQ provides no exemption → file it if 50 000 € is exceeded. Wealth tax (714) and ITSGF (718): under obligación real (only assets in Spain), with the option to apply the rules of the autonomous community (CA) of residence.
  • The region (Valencia/Asturias) does not affect Beckham IRPF: the scale is single and the 151 has no regional deductions. Casilla [20] = the CA with the most days of residence in the year. The region only affects Wealth tax (option for the CA rules) and ISD.
  • The Beckham taxpayer is not considered a resident for CDI purposes (AEAT). The residence certificate «for the purposes of the provisions of a convention for the avoidance of double taxation» is not issued. Only the certificate of tax residence in Spain of annex 9 is issued: RIRPF art. 120.
  • Deadline for the option Modelo 149: 6 months from the activity start date stated in the alta in Social Security. Waiver: November–December of the previous year. Exclusion: 1 month from the date of non-compliance. A person who waives or is excluded cannot opt again.

Rules

  1. Who can opt (main taxpayer). The individual who acquires tax residence in Spain as a result of a move, if they meet all of these requirements at the same time: (a) they have not been resident in the previous 5 tax periods; (b) the move, in the year the regime starts or in the previous year, is due to one of the causes 1º–4º; (c) they do not obtain income through a permanent establishment in Spain, except in cases 3º and 4º. In force from 01.01.2023 (Ley 28/2022 DF 3ª). Source: art. 93.1 LIRPF; AEAT Manual Renta 2025 «Ámbito de aplicación» (links above).
  2. Causes of the move (art. 93.1.b). 1º employment contract (including teleworking «as an employee (por cuenta ajena)»; the international teleworking visa of Ley 14/2013 counts as proof); 2º becoming an administrador (any % of shareholding; but for an asset-holding entity, shareholding < 25 %, art. 18 LIS); 3º entrepreneurial economic activity (art. 70 Ley 14/2013); 4º highly qualified professional for emerging companies (art. 3 Ley 28/2022) or for R&D&I, with remuneration > 40 % of total business, professional and employment income. Source: art. 93.1.b LIRPF; RIRPF art. 113.
  3. Entrepreneurial activity (RIRPF 113, AEAT Manual 2025). It is the activity «that is innovative and/or of special economic interest for Spain», qualified by a favourable ENISA report (art. 70 Ley 14/2013; innovation criteria: Orden PCM/825/2023 art. 4.3). Non-EU nationals need the residence authorisation for business activity (art. 69 Ley 14/2013) before the move. EU/EEA nationals need an ENISA report requested before the move through the DG Industria y PYME (issue period: 10 business days). If ANOTHER entrepreneurial activity starts later, that activity needs its own ENISA report. When filing the 149, the ENISA report is not needed if the art. 69 authorisation is attached (Instrucciones 149, section 4.A.3).
  4. Permanent establishment = exclusion. Any autónomo economic activity that does not fit 3º/4º means obtaining income classified as «obtained through a permanent establishment located in Spanish territory». This breaches art. 93.1.c → exclusion with effect in the same tax period; notification with the 149 within 1 month. DGT V2248-24 (21.10.2024; an employee became a self-employed developer for foreign clients and was excluded): https://www.iberley.es/resoluciones/resolucion-vinculante-direccion-general-tributos-v2248-24-21-10-2024-11663247 ; DGT V1274-25 (10.07.2025): https://www.iberley.es/resoluciones/resolucion-vinculante-direccion-general-tributos-v1274-25-10-07-2025-11705828 . AEAT Manual 2025 (clarification): a shareholder who provides services to the company through an EP, in addition to their administrador functions, breaches 93.1.c.
  5. Regime duration and first year. The year in which residence is acquired (the first calendar year in which, after the move, the stay exceeds 183 days) plus the following 5 years. RIRPF 115; Instrucciones 151 «Duración y ejercicio de la opción». Activity income from BEFORE the move date or from AFTER the notification of the end of the posting (149, casilla 37/38) is not considered obtained under the regime (RIRPF 114.2.a; DGT V1112-25: the bonus for work abroad before the move is not taxed).
  6. Option: Modelo 149. It is filed electronically (certificate/Cl@ve). Before that, the NIF and the alta in the Censo de Obligados Tributarios (censal declaration 036/037) are needed. First, the procedure «Aportar documentación necesaria para optar por el régimen especial» is completed. The registration number of that procedure goes into casilla 32 «Nº registro de la documentación». Deadline: 6 months from the activity start date stated in the alta in SS (or in the document that proves the foreign SS is maintained, or in the activity start document, if the alta in SS is not mandatory). The entrepreneur attaches: alta in SS (RETA), residence authorisation, ENISA report (if they do not have the art. 69 authorisation). The AEAT issues the supporting document within 10 business days. Source: RIRPF 116, 119; Instrucciones 149. Missing the 6-month deadline = loss of the right (UNVERIFIED: the news about a 2025 STS «non-extendable deadline» comes only from a secondary source).
  7. Waiver / exclusion. Waiver: 149 in November–December of the year before the year in which it takes effect (RIRPF 117). Exclusion: automatic in the year of non-compliance with the requirements; 149 within 1 month (RIRPF 118). In both cases the person cannot opt again.
  8. Family (associated taxpayers, art. 93.3). Spouse, children < 25 years (of any age if they have a disability) or the other parent of the children without marriage. Requirements: they move with the main taxpayer or later, until the end of the first year of the main taxpayer's regime; they acquire residence; they meet (a) and (c); the sum of their taxable bases is < the taxable base of the main taxpayer every year. Deadline of the 149 for them: 6 months from entry into Spain or the deadline of the main taxpayer, whichever is later. Their regime lasts while the main taxpayer keeps it.
  9. Tax calculation (art. 93.2; RIRPF 114). The TRLIRNR for income without EP applies, with these special rules: arts. 5, 6, 8, 9, 10, 11, 14 TRLIRNR do not apply (but employment income in kind of art. 14.1.a is exempt); all employment income and income from the entrepreneurial activity is considered obtained in Spain; income is taxed cumulatively per calendar year without offsetting between items; there are two bases: «Base liquidable del ahorro» (art. 25.1.f TRLIRNR: dividends, interest, gains on transfers) and «Base liquidable general» (everything else).
  10. Base for the economic activity (epígrafe B Modelo 151, art. 24.2 TRLIRNR, art. 5 RIRNR). Net income = Gross income − personnel expenses (salaries and SS of staff hired in Spain, with proven payment of their withholdings) − procurement of materials (incorporated into work in Spain) − supplies (non-storable supplies consumed in Spain). Only expenses with invoices that comply with the Invoicing Regulation count. Other expenses are not deductible. Negative result → casilla [07]. It is not offset and is not carried forward to later years. Source: Instrucciones 151, Page 5.
  11. Own RETA is not deductible. DGT V1112-25 (26.06.2025): the deduction of expenses under art. 24.6 TRLIRNR is only available to residents of another EU/EEA State. The Beckham taxpayer is resident in Spain → SS contributions are not deductible. Summary: https://ga-p.com/publicaciones/regimen-fiscal-de-impatriados-tributacion-de-un-bonus-percibido-en-el-primer-ano-de-aplicacion-del-regimen-beckham-y-deducibilidad-de-los-gastos-de-seguridad-social/ (the ruling concerns an employee's SS; for RETA it applies by analogy, UNVERIFIED as to a direct ruling on RETA; in any case, art. 24.2 does not contain the category «own contributions»).
  12. Scales (art. 93.2.e). General: 24 % up to 600 000 €, 47 % on the excess. Savings (2025 and later): 19/21/23/27/30 % (from 01.01.2025, Ley 7/2024 DF 7.3). As of 08.10.2026 there are no changes for 2026 in the BOE.
  13. Cuota diferencial (art. 93.2.f; RIRPF 114). Cuota íntegra − deduction for donations (IRPF rules) − deduction for international double taxation (art. 80 LIRPF) for employment income and income from the entrepreneurial activity obtained and taxed abroad, limited to 30 % of the part of the cuota íntegra that corresponds to that income − withholdings/payments on account − IRNR cuotas paid for the same year (casilla 34). There is no personal/family minimum, no reductions, no housing deduction, no regional deductions and no joint return.
  14. Withholdings (RIRPF 114.3). The IRNR rules without EP apply. Employment income: 24 % (47 % on the excess over 600 000 € from the same payer). Income from economic activities: withholding applies ONLY to professional activities; general IRNR rate 24 % (art. 25.1.a TRLIRNR; AEAT novedades RD 1008/2023). The invoice must state the withholding rate. The payer (Spanish business, professional or entity) files the 216 (quarterly) and the 296 (annual). Foreign clients do not withhold.
  15. Instalment payments. The rules of the 130/131 (art. 99.7 LIRPF, RIRPF 109–112) do not apply in the regime. Reasons: the liability is calculated under the TRLIRNR without EP, which does not provide for instalment payments; RIRPF 114 only mentions withholdings/payments on account; in Modelo 151, casilla [33] only adds up the withholdings of epígrafes A1/A2/B/C/D/E1, and there is no place for an instalment payment. → Do not file Modelo 130. UNVERIFIED: no direct answer from DGT/INFORMA was found. The practice of an online service for autónomos (FAQ) confirms «other quarterly modelos» without mentioning the 130.
  16. Formal obligations of the autónomo. RIRPF 114 → art. 6 RIRNR: keep income and expense record books; keep the invoices. Censo 036/037, IAE, ROI (if there are EU clients): the same as an ordinary autónomo.
  17. IVA. The regime only affects IRPF. The autónomo is liable for IVA under the general rules (303/390/349; inversión del sujeto pasivo for B2B operations with the EU; not subject for B2B operations outside the EU under the place-of-supply rules). See the knowledge base page on IVA.
  18. Modelo 720 / 721. 720: not obliged (AEAT FAQ 720: «are not obliged», because they are not taxed on their worldwide income; the spouse and children without the regime are obliged): https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-720-decla_____sobre-bienes-derechos-extranjero_/preguntas-frecuentes/contribuyentes-obligados-declarar.html . 721: the FAQ defines the obliged persons under art. 42 quater RGAT, with no exception for art. 93: https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-721-decla-sobre-monedas-extranjero/preguntas-frecuentes-sobre-modelo-721.html → exemption UNVERIFIED. With caution: file it if there is > 50 000 € with a foreign custodian at 31.12.
  19. Wealth tax. Art. 93.1.c: liability under obligación real, that is, only for assets located in Spain and rights exercised in Spain. There is a right (option) to apply the rules of the CA of habitual residence under the IRPF rules (Ley 22/2009), casilla [12] Modelo 714. The return is mandatory if there is a cuota to pay or if the assets exceed 2 000 000 €. Source: AEAT Wealth Tax Manual «Sujetos pasivos por obligación real»: https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2023/c-2-cuestiones-generales/quienes-estan-sujetos-i-patrimonio/sujetos-pasivos-obligacion-real.html ; 714 service for art. 93: https://sede.agenciatributaria.gob.es/Sede/no-residentes/impuesto-sobre-patrimonio/contribuyentes-reg-especial-art-93-patrimonio/modelo-714-impuesto-sobre-patrimonio_.html
  20. ITSGF (Modelo 718). In force for 2025 and 2026 (extended by RDL 8/2023 «until the review of wealth taxation takes place»): https://www.boe.es/buscar/act.php?id=BOE-A-2023-26452 . Obligación real: only assets in Spain; exempt minimum 700 000 €; threshold of 3 000 000 € of net wealth; it is filed only if there is a cuota to pay. Orden HAC/652/2026 updated the 718: https://www.boe.es/buscar/doc.php?id=BOE-A-2026-14011 . Not relevant for a profile with about 60 k€ of income.
  21. Tax residence certificate. AEAT: Beckham taxpayers «are not considered residents for the purposes of applying a Double Taxation Convention». Only the certificate of tax residence in Spain is issued (RIRPF 120.1, annex 9 Orden HAC/3626/2003), not the certificate «for the purposes of the provisions of a convention for the avoidance of double taxation». Consequence: the foreign client or bank may apply its own withholding to payments without CDI benefits → see the DII deduction (rule 13).
  22. Owned habitual home. The Beckham taxpayer pays the imputed real estate income (1,1 %/2 % of the cadastral value) even for their own home (TEAC 17.07.2025, RG 00/03697/2025, unification of criteria; included in the Manual Renta 2025). Epígrafe A1, clave 09, general base 24 %.
  23. SL administrador (route 2º). The move is due to the appointment as administrador. The % of shareholding does not matter, except in an asset-holding entity (< 25 %). Administrador remuneration = employment income (clave 03), with 24 % withholding applied by the company through the 216/296. If the administrador personally carries out the whole activity («one-man company») without a structure → EP risk → exclusion (DGT V1200-26, summary at https://ponter.es/regimen-impatriados-espana-requisitos-ventajas/ ; text of the ruling UNVERIFIED). Dividends from a Spanish SL: savings base (A2, clave 04), withholding 19 %.
  24. First year and IRNR cuotas. If in the same year, before acquiring residence, IRNR cuotas (Modelo 210) were paid on income included in the 151, those cuotas are subtracted in casilla [34], with the breakdown [35]–[40].

Access by migration status (tax aspect only)

Status Beckham for the autónomo activity Basis
Entrepreneur visa/authorisation (arts. 69–70 Ley 14/2013) Yes: route 3º (entrepreneurial activity). The art. 69 authorisation must be obtained before the move. When filing the 149, the ENISA report is not required (the authorisation replaces it). Only the activity qualified as entrepreneurial is taxed under the regime. A new, different activity requires a new ENISA report. RIRPF 113; Instrucciones 149 4.A.3; AEAT Manual 2025
Digital nomad visa (art. 74 bis Ley 14/2013) as an employee (trabajador por cuenta ajena) (remote employee of a foreign employer) Yes: route 1º (teleworking). The visa serves as proof. Even without a visa it is possible if a real employment relationship exists (DGT V2460-25, V1115-25). A parallel autónomo activity → EP → exclusion. art. 93.1.b.1º; DGT V2460-25 https://www.iberley.es/resoluciones/resolucion-vinculante-direccion-general-tributos-v2460-25-11-12-2025-11707890
Digital nomad visa as an autónomo (por cuenta propia, clients abroad) No through route 1º: the law says «employed workers (trabajadores por cuenta ajena)». Self-employment = EP (V2248-24: a self-employed developer for foreign clients was excluded). Only route 3º is possible (ENISA report and, for non-EU nationals, the art. 69 authorisation before the move; in practice, this means switching to entrepreneur status) or route 4º (startups/R&D&I with > 40 % of income). UNVERIFIED: it is not known whether the AEAT will accept the ENISA report of a non-EU national with a digital nomad visa without the art. 69 authorisation; RIRPF 113 requires precisely art. 69. Cautious application: treat it as «no access». art. 93.1.b.1º/3º; RIRPF 113; V2248-24, V1274-25
Residence authorisation for self-employment (general regime LOEX/RD 1155/2024) No: ordinary self-employment = EP. The same caveats as for the self-employed digital nomad apply (3º/4º in theory, with the art. 69 authorisation requirement for non-EU nationals). With caution: «no access». art. 93.1.c; V1274-25
EU citizen / no visa As an autónomo: only route 3º, with an ENISA report requested before the move through the DG Industria y PYME, or route 4º. As a remote employee: route 1º. RIRPF 113; AEAT Manual 2025
Any status, SL administrador Route 2º, regardless of migration status. The caveat on the asset-holding entity and on the EP when the administrador provides the services personally applies (rule 23). art. 93.1.b.2º

Figures

General taxable base scale (art. 93.2.e.1º): 2025 and 2026

Taxable base Rate
up to 600 000,00 € 24 %
from 600 000,01 € 47 %

Savings taxable base scale (art. 25.1.f TRLIRNR): 2025 and 2026

Base up to € Cuota íntegra € Remainder up to € Rate
0 0 6 000 19 %
6 000 1 140 44 000 21 %
50 000 10 380 150 000 23 %
200 000 44 880 100 000 27 %
300 000 71 880 onwards 30 %

(In 2023–2024 the top rate was 28 %.)

Other parameters

Parameter 2025 2026 Source
Period without residence before the move 5 years 5 years art. 93.1.a
Regime duration year of residence + 5 same art. 93.1
Deadline of the option 149 6 months from the activity start (alta SS) same RIRPF 116
Withholding on employment income 24 % (47 % > 600 k€ from the same payer) same art. 93.2.f
Withholding on professional activities (Spanish payer) 24 % 24 % RIRPF 114.3; art. 25.1.a TRLIRNR
Withholding on business activities 0 % (none) 0 % RIRPF 114.3
Withholding on Spanish-source dividends/interest 19 % 19 % art. 25.1.f TRLIRNR
Buyer's withholding on the sale of real estate 3 % 3 % art. 25.2 TRLIRNR
Limit of the double taxation deduction 30 % of the cuota íntegra for employment + entrepreneurial activity same art. 93.2 / RIRPF 114
Deduction for donations IRPF rules (Ley 49/2002: 80 % of the first 250 €, 40 %/45 % beyond) same RIRPF 114
Imputed real estate income 1,1 % (value revised in ≤10 years) / 2 % same art. 85 LIRPF through 13.1.h TRLIRNR
Modelo 714 obligation threshold (obligación real) cuota > 0 or assets > 2 000 000 € same LIP art. 37
IP exempt minimum (state) 700 000 € (the CA may change it, option) same LIP art. 28
ITSGF threshold 3 000 000 €, exempt minimum 700 000 € same Ley 38/2022; RDL 8/2023
Modelo 721 threshold 50 000 € 50 000 € RGAT 42 quater
Modelo 151 deadline (tax year 2025) 2026: Renta campaign (April – 30.06.2026; domiciliación until 25.06.2026, under Orden HFP/1338/2023 art. 4.2 «five days before» and the AEAT 2026 calendar; the 151 instructions state «26 June»: treat it as a typo or an old deadline) tax year 2026 → April – 30.06.2027 (UNVERIFIED until the Orden is published) Orden HFP/1338/2023; https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/plazos-presentacion-autoliquidaciones-domiciliacion-bancaria.html

Formulas for the engine

All amounts are expressed in euros with two decimals. The casillas of the 151 are filled in with the integer part and 2 decimals. Rounding of intermediate values: store them in cents and round half-up to 0,01 when writing them into the casilla. Average rate: 2 decimals (%).

INPUT (year Y, taxpayer in the art. 93 regime for the whole year or part of the year):
  regime_start_date, regime_end_date   # per the 149 / the year of residence
  activity_type ∈ {emprendedora(1), startup_hq(2), idi(3)}; iae_epigrafe; is_profesional (IAE section 2 → True)
  invoices[]:  {date, client_country, base_sin_iva, retencion_practicada (0, or 24% if the Spanish client is obliged to withhold and is_profesional)}
  expenses[]:  {date, category ∈ {personal, aprovisionamiento, suministro, otro}, amount, factura_ok}
  reta_paid    # informative; NOT deducted
  foreign_tax_on_activity[]: {gross_income_taxed_abroad, tax_paid_abroad}
  spanish_savings_income[]: dividends/interest {gross, retencion}
  spanish_capital_gains[] ...
  imputed_property[]: {valor_catastral, revisado_10y, days_owned, pct}
  donations[]
  irnr_cuotas_paid_same_year (Modelo 210 before residence)

STEP 0. Filter by regime:
  only invoices/income with date within [regime_start_date, regime_end_date]
  (activity income before the move / after the end of the posting stays outside the 151; RIRPF 114.2.a)

STEP 1. Epígrafe B (one section per activity):
  B.01 tipo_renta = 12 if is_profesional else 10
  B.10 codigo_actividad = activity_type (1 = emprendedora)
  B.11 IAE
  B.02 ingresos_integros = Σ invoices.base_sin_iva         # ALL clients, including foreign ones (art. 93.2.b)
  B.03 gastos_personal   = Σ expenses[category=personal, factura_ok]
  B.04 aprov_suministros = Σ expenses[category ∈ {aprovisionamiento, suministro}, factura_ok]
       # «otro» (software, coworking, equipment, gestoría, RETA) → 0; do NOT deduct
  neto = B.02 − B.03 − B.04
  if neto ≥ 0: B.05 = neto; B.07 = 0  else: B.05 = 0; B.07 = −neto   # losses are not offset
  B.06 retenciones = Σ invoices.retencion_practicada
  B.12 = Σ foreign_tax_on_activity.gross_income_taxed_abroad ; B.13 = Σ tax_paid_abroad  (only if activity_type = 1)
  B.08 = Σ B.05 of all sections; B.09 = Σ B.06

STEP 2. Epígrafe A1 (general, except the activity): employment income (clave 01/03), real estate imputation (clave 09):
  A1.06 (property) = valor_catastral × (1.1% if revisado_10y, else 2%) × days_owned/365(366) × pct
  A1.15 = Σ A1.06; A1.16 = Σ A1.07 (withholdings)

STEP 3. Epígrafe A2 (savings): Spanish-source dividends/interest: A2.08 = Σ gross; A2.09 = Σ withholdings.
  Epígrafes C/D/E2: gains (without offsetting losses). E1: other gains of the general base.
  Foreign dividends/interest/gains: do NOT include (they are not Spanish-source; art. 93.2.c).

STEP 4. Bases:
  F.17 base_general = A1.15 + B.08 + E1.05
  F.18 base_ahorro  = A2.08 + C.04 + D.12 + E2.06

STEP 5. Cuotas:
  G.19 = min(F.17, 600000) × 0.24 + max(F.17 − 600000, 0) × 0.47
  G.20 = escala_ahorro(F.18)   # table above: 19/21/23/27/30
  G.21 = G.19 + G.20 ; G.22 = G.23 = G.21 × 0.5   # state/regional: accounting split only
  G.24 = donations deduction (Ley 49/2002 rules); G.25 = G.26 = G.24/2
  # Double taxation deduction (only employment/entrepreneurial income taxed abroad)
  cuota_liquida_previa = G.21 − G.24
  TMG = round( (cuota_liquida_previa × (G.19 / G.21)) / F.17 × 100 , 2 )   # % with 2 decimals; if G.21 = 0 → 0
  dii_candidate = min( A1.09 + B.13 , (A1.08 + B.12) × TMG/100 )
  dii_limit = 0.30 × G.19 × ((part of F.17 from employment + entrepreneurial) / F.17)
  G.27 = min(dii_candidate, dii_limit); G.28 = G.29 = G.27/2
  G.30 = max(G.21 − G.24 − G.27, 0) ; G.31 = G.32 = G.30/2
  G.33 = A1.16 + A2.09 + B.09 + C.05 + D.13 + E1.06      # withholdings; there are NO instalment payments
  G.34 = irnr_cuotas_paid_same_year (break down into [35]..[40] by epígrafe)
  G.43 = G.30 − G.33 − G.34 (− G.41 + G.42 only in the complementary return)
  result: G.43 > 0 → to pay (a ingresar); < 0 → to refund (a devolver) (with sign «−»); = 0 → zero cuota (cuota cero).

STEP 6. Quarterly IRPF obligations: NONE (no 130/131). Quarterly: only IVA (303) and, if there are employees, 111.
  If the Spanish client is obliged to withhold and is_profesional: on the invoice, line «Retención IRPF/IRNR 24 % (art. 93 LIRPF)»; amount payable = base + IVA − 0.24 × base.

STEP 7. Wealth tax (714), only if there are assets in Spain: cuota > 0 or assets > 2 000 000 € → obligación real; option for the CA rules (casilla 12) per the CA with the most days in the year.

STEP 8. Casilla [20] (CA of residence) = CA with the most days in year Y (Valencia 17, Asturias 03).

VALIDATIONS:
  - activity_type ∉ {1,2,3} → warning «activity outside art. 93.1.b.3º/4º → exclusion, 149 within 1 month, year Y is calculated under the general IRPF».
  - Date of the 149 > alta_SS + 6 months → regime not available.
  - Year Y > regime_start_year + 5 → switch to Modelo 100.
  - Sum of the associates' bases ≥ base of the main taxpayer → the associates are excluded.

Numerical example (year 2025, entrepreneur autónomo, developer profile, IAE section 2 → professional)

Input data: invoices for 60 000 € (of which 10 000 € to a Spanish business client with 24 % withholding and 50 000 € to foreign clients without withholding); expenses of 6 000 € (software, coworking, laptop, gestoría: category «otro», not deductible; assume that they include 600 € of supplies (internet/electricity) with invoices); RETA 3 600 €.

B.02 = 60 000,00
B.03 = 0,00
B.04 = 600,00                 # supplies only; strict variant 0,00
B.05 = 59 400,00              # strict variant 60 000,00
B.06 = 2 400,00               # 24 % × 10 000
F.17 = 59 400,00 ; F.18 = 0
G.19 = 59 400 × 0,24 = 14 256,00   (strict: 14 400,00)
G.21 = G.30 = 14 256,00
G.33 = 2 400,00
G.43 = 14 256,00 − 2 400,00 = 11 856,00 to pay (strict: 12 000,00)
RETA 3 600 €: paid, but it does not reduce the tax. Effective IRPF burden: 23,8 % of turnover.

For comparison (indicative; the calculation is on the knowledge base page on the autónomo's IRPF): under simplified direct estimation, the base would be ≈ 60 000 − 6 000 − 3 600 − 7 % hard-to-justify expenses (≤ 2 000) ≈ 48 400 € and it would be taxed with the progressive scale and the personal minimum. At about 50 k€, the result is comparable to or lower than Beckham. When the regime is being chosen, the engine must show both figures.

Deadlines and modelos

Modelo What Period / deadline Who When not needed
036/037 censal declaration of alta, IAE before the activity starts everyone —
Alta RETA (TGSS) Social Security up to 60 days before the start / not later than the start autónomo —
149 option «Opción por el régimen» and submission of documents («Aportar documentación necesaria para optar por el régimen especial») ≤ 6 months from the activity start stated in the alta in SS the main taxpayer (first) and then the associates (≤ 6 months from entry or the main taxpayer's deadline) —
149 waiver «Renuncia al régimen» November–December of the year before the year in which it takes effect voluntary —
149 exclusion «Exclusión del régimen» for non-compliance with the conditions 1 month from the date of non-compliance mandatory —
149 end of posting «Fin desplazamiento a los efectos del artículo 114.2.a) RIRPF» 1 month from the end of the posting (without loss of residence) depending on the situation —
151 annual IRPF return of the regime Renta campaign of the following year (tax year 2025: until 30.06.2026; domiciliación until 25.06.2026, 5 days before the end of the deadline, Orden HFP/1338/2023 art. 4.2; the AEAT calendar prevails); electronically (certificate/Cl@ve) everyone in the regime, for each year of the regime, including the incomplete first year — (it is filed even with zero cuota / a refund)
130 IRPF instalment payment — not filed always in the regime
303 / 390 / 349 IVA the same as an ordinary autónomo (1–20 April/July/October, 1–30 January; 390 in January; 349 according to EU operations) autónomo see the knowledge base page on IVA
216 / 296 IRNR withholdings and payments on account quarter (1–20) / January the payer (Spanish client), not the autónomo if the client is not obliged to withhold or the activity is a business activity
111 / 190 withholdings and payments on account (employees) quarter / January only if there is staff without staff
714 Wealth tax (obligación real) Renta campaign (until 30.06) if cuota > 0 or assets in Spain > 2 M€ below the thresholds
718 ITSGF 1–31 July only if there is a cuota to pay (net wealth in Spain > 3 M€) below the threshold
720 informative return on assets and rights located abroad — not obliged (art. 93) always in the regime
721 informative return on virtual currencies located abroad 1 January – 31 March if > 50 000 € (exemption not confirmed) below the threshold
Tax residence certificate (annex 9) on request — — not issued «for the purposes of the provisions of a convention for the avoidance of double taxation»

Edge cases

  1. Incomplete first year. Move in September 2024 (< 183 days in 2024) → residence from 2025 → regime 2025–2030. Income from September–December 2024 is taxed under IRNR (210) according to the non-resident rules. Move in February 2025 → regime 2025–2030, but activity income before the move date is not included in the 151 (RIRPF 114.2.a).
  2. Move between autonomous communities in the middle of the year. It does not affect the tax. Casilla [20] = the CA with the most days. Wealth tax: option for the rules of that same CA. Change of address: 030 (or casilla 13 of the 151).
  3. Change or extension of the activity. A new activity without an ENISA report (for example, additional consulting work) = EP → exclusion for the whole year and switch to Modelo 100 with the progressive scale. A new ENISA report is needed before the start (AEAT Manual 2025).
  4. Withholding by the Spanish client. Only if the payer is a business, professional or entity (obliged to withhold) and the activity is professional (IAE section 2). A private client does not withhold. Out of ignorance, the client may withhold 15 %/7 % as in IRPF and file the 111. For the engine: take into account what was actually withheld (casilla [07] «efectivamente practicadas»), but warn the user that the correct rate is 24 % and the correct modelo is the 216.
  5. A foreign client withheld tax at source (for example, 10–20 % on services in some countries): double taxation, casillas B.12/B.13 → G.27, 30 % limit. The CDI cannot be applied (there is no resident status for convention purposes).
  6. Loss year. B.07 > 0 → tax 0 on the activity, but the loss is not carried to other years. Other income (for example, real estate imputation) is taxed anyway.
  7. Home purchase. Imputation of 1,1 %/2 % × 24 % every year (TEAC 2025). On the sale, the buyer withholds 3 % (211); the gain goes to epígrafe D with the savings scale; the reinvestment exemption is available (clave 21).
  8. Associated spouse with own income. If their taxable base is ≥ the base of the main taxpayer (for example, if the main taxpayer has a loss year) → the associate is excluded that year.
  9. Foreign dividends, interest and crypto gains. They are not declared in the 151 (they are not Spanish-source), but the 721 may be mandatory. Wealth tax: they are not included (obligación real).
  10. Remote employee + autónomo. Beckham through route 1º + any autónomo activity (other than 3º/4º) → exclusion. The engine must block this combination.
  11. SL + administrador. If the administrador personally provides services to the SL's clients («one-man company») → EP risk (V1200-26). Safer option: only the administrador remuneration (clave 03, 24 %) + dividends (savings). A salary under an employment contract with one's own SL is also employment income. A professional shareholder who invoices their own SL breaches 93.1.c (AEAT Manual 2025).
  12. Missed 149 deadline. The regime is not available. The whole year is taxed through Modelo 100/130. Engine: RETA alta date + 6 months = strict deadline; send reminders with a margin.
  13. End of the 6th year. From the following year: Modelo 100, 130, 720 (if there is > 50 k€ abroad), Wealth tax under obligación personal (assets worldwide).
  14. RETA regularisation for Beckham taxpayers. The TGSS (Valencia query, 02/2026) states that there is no IRPF data exchange for those who file with the 151. For this reason the regularisation uses a provisional value (1 000 € base; from 2026, 1 424,40 €). The issue is under national consultation: https://www.cograsova.es/images/adjuntosmail/2026/20260226/consultas.pdf . UNVERIFIED (data from KbReta). Engine: show RETA based on actual income (B.05 as «net income»? It does not match the IRPF net: neither RETA nor the 7 % is deducted) and mark it as uncertain.

Doubtful points

  1. Modelo 130 in the regime. The absence of the obligation follows from the structure of the rules and of form 151. No direct answer from DGT/INFORMA was found. Cautious application: do not file the 130, but calculate the expected tax and suggest setting aside 24 % every quarter (without filing anything). If the AEAT sends a requerimiento, reply citing art. 93.2.f and RIRPF 114.
  2. RETA deduction. V1112-25 concerns an employee's SS. No direct ruling on the autónomo cuota was found. The logic of art. 24.2 excludes any other expense → do not deduct.
  3. Which expenses exactly are «suministros». Art. 5 RIRNR: «supplies that do not have the quality of being storable», consumed in Spain. Electricity, water and gas: yes. Internet and telephone: probably yes (UNVERIFIED). SaaS subscriptions and hosting: doubtful; with caution: no. Engine: only the «suministro» category, with user confirmation. By default, other expenses are not deducted.
  4. Self-employed digital nomad and ENISA. Can a non-EU national with a digital nomad visa + ENISA report enter through route 3º without the art. 69 authorisation? RIRPF 113 requires art. 69 «in advance». With caution: no access. Recommend switching to the entrepreneur authorisation before the move.
  5. Modelo 721. Neither the FAQ nor the DGT confirms the exemption for art. 93 (there is the old V0092-14 on the 720). With caution: file it.
  6. «Non-extendable» 149 deadline (STS 2025). There are only secondary sources (beckhamlaw.eu, a marketing site with doubtful details, for example «subcódigo RT.40-B» or «regional deductions in the 151»; the official 151 instructions contain none of this). Do not rely on that site.
  7. Modelo 151 for 2026 / Orden for the 2027 campaign. The deadlines for tax year 2026 will be in the Orden de Renta 2026 (published around March 2027). In the meantime, use «until 30.06.2027».
  8. Withholding rate for professionals: 24 % versus 19 %. Art. 25.1.a TRLIRNR applies 19 % to EU/EEA residents. A Beckham taxpayer is resident in Spain, not a resident of another EU State → 24 % (confirmed by AEAT novedades RD 1008/2023). If the payer withholds 19 %, the 151 shows what was actually withheld.
  9. Average rate for the DII when there is a savings base. Formula taken from the examples in the 151 instructions (cuota líquida previa × ratio G.19/G.21 ÷ F.17). If G.21 = 0, the division is undefined → DII = 0.
  10. Regional benefits. The 151 has no regional deductions (only donations and DII). The news about «regional deductions for impatriates (Madrid)» is UNVERIFIED and probably does not apply to the 151. For Valencia/Asturias: ignore it.
  11. Deadlines of the art. 69 Ley 14/2013 authorisation (3 years + 2). Outside my scope; see the knowledge base page on visas (KbVisados).
  12. Verifactu. There is news about its postponement to October 2028 (ponter.es 06.10.2026). Outside my scope; check it on the knowledge base page on the calendar or in the BOE.
  13. Xolo practice: Xolo's opinion, not the law (email answer from a Xolo specialist). Xolo is an online gestoría that files returns as a colaborador social.
    • Quarterly 210. Xolo files the 210 every quarter, including 4T, «as a voluntary payment on account of the 151». This matches this document: the 210 is not mandatory, and the amounts paid are subtracted in the 151 (casillas [34]/[37] or [06]).
    • Address in the 210. Xolo enters an address and a tax residence in the country of origin in the 210, because «a foreign address must be indicated in Modelo 210». The taxpayer remains resident in Spain: the 210 is a form for non-residents and has no field for this case. The cuota does not change, the rate is 24 % either way. No AEAT instruction for this case was found.
    • Expenses. Xolo deducts, in the 210 and in the 151, the holder's own RETA cuota, professional expenses (including its own fee) and depreciation of equipment. In the 151 it declares the RETA as «gastos de personal» (B.03), a casilla intended for hired staff. Xolo's argument: the Beckham taxpayer is taxed as a non-resident but lives in Spain, and autónomos may deduct expenses directly related to the activity. Xolo cited no rule. Against: art. 24.2 TRLIRNR and art. 5 RIRNR (only staff, procurement and supplies) and DGT V1112-25 (art. 24.6 TRLIRNR only applies to residents of another EU/EEA State); see points 2 and 3. The engine still does not deduct these expenses. Xolo removes them if the client asks.
gestor calculates; you file yourself in the Sede AEAT. Not tax advice.github.com/gestor-es/gestor-es · MIT