What is Modelo 151?
Modelo 151 is the annual personal income-tax return (IRPF) for taxpayers who have validly elected the Beckham regime. While ordinary residents file Modelo 100, impatriates under Article 93 LIRPF file Modelo 151 instead.
The key difference is the scope of what you declare. Under the regime you are taxed broadly like a non-resident on a worldwide-employment basis: Spanish-source employment income is taxed at a flat 24% up to €600,000 (47% above), and most foreign-source income outside employment falls outside the Spanish net. Getting the boundary right — especially with a foreign employer, a secondment, or split payroll — is exactly where Modelo 151 differs from a standard return.
Impatriates under Art. 93
Anyone whose Beckham election was granted (via Modelo 149) files Modelo 151 each year the regime is in force — up to six tax years.
Once a year
For each tax year you were under the regime. The 2026 return is filed during the 2027 campaign, which usually closes between 25 and 30 June.
Is this you?
Modelo 151 is the right form if you recognise yourself in any of these situations:
- You moved to Spain for work and your Beckham application was approved — now you need to file your first (or next) annual return.
- You are employed by a foreign company (e.g. seconded to Spain) and keep foreign payroll or foreign social security (such as an EU/Swiss A1 certificate).
- You hold a director / administrator role and were admitted to the regime under the director modality.
- You and your spouse/family both relocated and each need a return filed.
- You received a Spanish salary certificate and are unsure how foreign income, employer details or foreign contributions should be reported.
These are precisely the cases we are asked about most — and the ones where a wrong entry on an ordinary return can cost you the regime's benefits.
The NRC: don't leave it to the last day
To pay your IRPF bill you need an NRC (Número de Referencia Completo) — a payment reference issued by a Spanish bank or the AEAT once the tax is paid or charged. Many newcomers don't yet have Spanish online banking set up, or aren't familiar with how the NRC is generated, and discover the problem on the deadline.
If you pay by direct debit (domiciliación) the return must be filed by 25 June; paying by other means (including obtaining an NRC yourself) extends to 30 June. These are the usual dates: the AEAT confirms them each year. Either way, the safe move for a foreign taxpayer is to start well before the deadline.
Usual timeline for the 2026 return
The regime lasts up to six tax years, so Modelo 151 is a recurring, annual obligation — not a one-off.
Get your Modelo 151 filed by specialists
beckhamlaw.eu is an independent guide. The filing itself is handled by our editorial partner DPLL Tax & Legal — Beckham Law specialists in Barcelona (ICAB-registered), who prepare and submit Modelo 151 for impatriate clients, including the tricky foreign-employer and secondment cases.
- Review of your situation and documents (NIE, certificates, salary statements)
- Correct treatment of Spanish & foreign employment income under the regime
- Preparation and electronic filing of Modelo 151 with the AEAT
- Guidance on payment and the NRC, so you don't miss the deadline
- A specialist who handles foreign employers, secondments and A1 cases
The engagement, fees and payment are handled by DPLL Tax & Legal and confirmed on your free call. Preparing it early avoids the end-of-June rush.
Frequently asked questions
Is Modelo 151 different from Modelo 100?
Yes. Modelo 100 is the ordinary resident income-tax return. Modelo 151 is the specific return for taxpayers under the Beckham regime (Art. 93 LIRPF). Filing the wrong form, or declaring worldwide income as an ordinary resident, can jeopardise the regime's benefits.
I have a foreign employer and pay foreign social security — can you still file it?
Yes. Secondments, split payroll and foreign social-security coverage (for example an EU or Swiss A1 certificate) are common among impatriates. These cases need careful treatment on Modelo 151, which is exactly what the DPLL specialists handle.
What is the NRC and why does it matter?
The NRC (Número de Referencia Completo) is the payment reference proving your tax has been paid or charged. You need it to settle the return unless you pay by direct debit. Foreign taxpayers without Spanish online banking often struggle to obtain it in time — so it's best to start before the deadline.
When is the 2026 return due?
For the 2026 tax year, the 2027 campaign usually closes on 25 June if you pay by direct debit (domiciliación), or 30 June by other means. The AEAT confirms the dates each year.
Do my spouse and I each need a return?
Yes — Modelo 151 is filed individually. A couple who both relocated under the regime each need their own return. The fee is per return, per person.
How long does the regime last?
Up to six tax years (the year of arrival plus the following five), provided you continue to meet the conditions. You file Modelo 151 for each of those years.