Opt into the special tax regime (Modelo 149)

What you need

• A tax number (NIF) and an entry in the Censo de Obligados Tributarios. If you are not in the census, file the census declaration first. AEAT Modelo 149 procedure
• A recognised electronic certificate (or electronic DNI) or Cl@ve PIN to file online. AEAT Modelo 149 instructions
• Proof of your Spanish Social Security registration (or the document that keeps your home-country Social Security), and your residence authorisation if one applies. AEAT Modelo 149 instructions
• The document for the reason you moved. For remote work, that is a document from your employer recognising the employment relationship and the expected duration of the work in Spain. AEAT Modelo 149 instructions

Steps

1. 1.

   Read the AEAT conditions to see whether the regime applies to you. Do not file until you have checked them.

   AEAT Modelo 149 instructions

2. 2.

   Work out your six-month deadline from the start-of-activity date on your Social Security registration, and write it down.

   AEAT Modelo 149 instructions

3. 3.

   Check that you have a NIF and are in the census. If not, file the census declaration first.

   AEAT Modelo 149 procedure

4. 4.

   Gather the documents to attach: Social Security registration, residence authorisation if any, and the employer or other document for your reason for moving.

   The exact document depends on the reason for the move, so use the list on the AEAT instructions page.

   AEAT Modelo 149 instructions

5. 5.

   On sede.agenciatributaria.gob.es, open the Modelo 149 page and choose "Aportar documentación necesaria para optar por el régimen especial". Identify yourself with your certificate or Cl@ve and upload the documents.

   AEAT Modelo 149 procedure

6. 6.

   Note the registration number of that document submission.

   AEAT Modelo 149 procedure

7. 7.

   Open "Modelo 149. Presentación" on the same page, fill it in with your details and the registration number, and file it electronically.

   Each person files their own. Cl@ve PIN or a recognised certificate is accepted.

   AEAT Modelo 149 instructions

8. 8.

   Save the filing receipt and wait for the AEAT acknowledgement document confirming you opted in.

   The AEAT says it issues the document, if it applies, within ten working days of filing.

   AEAT Modelo 149 instructions

Common mistakes

• Filing the Modelo 149 before sending the supporting documents. The document registration number must be in the form. AEAT Modelo 149 procedure
• Family members filing before the main applicant. The main applicant must file first. AEAT Modelo 149 procedure

What varies

The deadline for some moves made before late 2023 follows transition rules, and the documents depend on why you moved. Read the AEAT instructions page for your case.