Q.01 · Past residency

Have you been a Spanish tax resident at any point in the last 5 tax years?

Tax residence means more than 183 days per year or main economic centre in Spain. Short visits, business trips and tourist stays do not count.

No, I haven't been a Spanish tax residentRequired Yes, I was a tax resident within those 5 yearsDisqualifies I'm not sure — needs verificationReview

Q.02 · Reason for moving

What is the main reason you are moving to Spain?

The regime requires a qualifying basis — employment, transfer, directorship, remote work, research or qualifying entrepreneurial activity.

Spanish employment contract Intra-group transfer Director / board position Digital nomad / remote work Highly-qualified / research Qualifying entrepreneur None of the above (e.g. retirement, family reunification, freelance with no qualifying basis)Disqualifies

Q.03 · Days in Spain

Will you spend more than 183 days per calendar year in Spain?

Spanish tax residence is the foundation of the regime — without it the rest does not apply.

Yes, more than 183 days No, fewer daysDisqualifies Possibly — split between countriesReview

Q.04 · Source of income

Where is your main income coming from after the move?

The 24% flat rate applies primarily to Spanish-source employment income. Remote work for foreign employers is covered as digital-nomad income.

A Spanish employer pays my salary A foreign employer (remote / digital nomad) Self-employed activity in SpainReview Mostly passive income (dividends, rental)Disqualifies

Q.05 · Income level

What is your expected annual gross income in Spain?

The 24% rate applies up to €600,000; income above that threshold is taxed at 47%. Either way, you qualify — this is informational.

Under €100,000 €100,000 – €300,000 €300,000 – €600,000 Above €600,000

Q.06 · Director / shareholding

Are you a director with more than 25% shareholding in a company whose main activity is the management of movable / immovable assets?

Directors of wealth-holding (sociedad patrimonial) companies are explicitly excluded. Directors of operating companies are not affected.

No YesDisqualifies Not sure — needs review of company structureReview

Q.07 · Permanent establishment

Will you derive income that constitutes a permanent establishment in Spain?

Broadly: do you have a Spanish branch, office, or fixed place of business generating business profits attributable to you?

No YesDisqualifies Not sureReview

Q.08 · Application timing

When did (or will) you register with Spanish Social Security?

You have six months from this date to file Modelo 149. Miss the window and you lose the right to elect — permanently.

In the future / haven't moved yet Less than 6 months ago More than 6 months agoDisqualifies Not registered yet (other situation)Review

Q.09 · NIE / TIE status

Do you have a Spanish NIE (fiscal identification number)?

You will need a NIE to file Modelo 149 and to be paid by a Spanish employer. Non-EU citizens additionally need the TIE residence card.

Yes, I have a NIE (and TIE if applicable) In progress Not yet — need to start the processAction required

Q.10 · Family

Will you include your spouse or children under 25 in the regime?

Family members may benefit from the regime in parallel, with separate filings. This does not affect your own eligibility.

Yes, partner and/or children No, just me Possibly — undecided

Q.11 · Foreign assets

Do you hold significant assets outside Spain that you want to keep out of the Spanish tax base?

Under the regime you are not required to file Modelo 720 (foreign-asset declaration) and foreign wealth is exempt from Spanish wealth tax.

Yes, significant foreign assets Some, but not significant No foreign assets to speak of

Q.12 · Prior filings

Have you filed Spanish income tax returns in any prior year?

Filings as a non-resident (Modelo 210) are unproblematic. Resident filings (Modelo 100) within the last five years would disqualify.

Never Only as a non-resident (Modelo 210) Yes, as a Spanish resident (Modelo 100)Likely disqualifies Not sureReview

Can you apply for the Beckham Law in Spain? Find out in 3 minutes.