Documents for the Beckham Law when your employer is your own US company

The documents, one by one

In the order a professional would ask for them. The first item is the one that starts your deadline.

1. 01

   Social Security registration (alta) showing the date

   Why it matters

   It is the date the 6-month clock starts from. AEAT checks it against Social Security’s own records.

   Where to get it

   Your employer registers you. Ask HR for the registration resolution, or download the “informe de vida laboral” from the Social Security portal.

   The usual mistake

   Counting the 6 months from your arrival or your contract date instead of the registration.

2. 02

   Passport and NIE

   Why it matters

   Identifies you on Modelo 149 and every later filing.

   Where to get it

   The NIE is issued by the police (Extranjería) in Spain or by a Spanish consulate before you travel. EU citizens receive it with their registration certificate.

   The usual mistake

   Filing with a passport number only. The form asks for the NIE.

3. 03

   Proof of tax residence abroad for the last 5 years

   Why it matters

   You must not have been a Spanish tax resident in the five tax years before the move, and the burden of proof is yours.

   Where to get it

   Tax returns, assessments or residence certificates from the country you lived in, for each of those years.

   The usual mistake

   Gaps. If you spent a year travelling with no tax residence anywhere, gather what you can: leases, bank statements, travel records.

4. 04

   Employment contract

   Why it matters

   It evidences the cause of the move: employment ordered or accepted before you became resident.

   Where to get it

   Your employer. If it is in another language, keep a translation ready in case AEAT asks for it.

   The usual mistake

   A contract dated after you already lived in Spain, which suggests the move came first and the job second.

5. 05

   Company documents: incorporation, ownership, your role

   Why it matters

   When the employer is your own company or you are joining a board, AEAT checks who owns it, what it does and your role in it.

   Where to get it

   Registry extracts, articles of association, shareholder register, board minutes, and for a US company the formation documents and EIN letter.

   The usual mistake

   Not being able to show what the company actually does. For a personal holding company the 25% ownership cap applies.

6. 06

   Evidence of remote work for the foreign employer

   Why it matters

   AEAT needs to see that the work is done remotely for a foreign employer, not for a Spanish client or branch.

   Where to get it

   An employer letter authorising work from Spain, the remote-work clause in your contract, or the nomad permit itself.

   The usual mistake

   Vague letters. It should name the employer, state that the work is done remotely from Spain, and be signed and dated.

Family moving with you? Add the family documents: each member applies separately. Civil registry of the country of issue, apostilled and translated where required, plus each member’s Social Security or registration date.

Particular to this route

• The company must have a life of its own: clients other than you, invoices, a bank account, a payroll with W-2s. If it only exists to route your own freelance work, the file looks like self-employment, which is excluded.
• US citizens and green-card holders keep filing with the IRS. The Spanish 24% and the US return interact (Foreign Tax Credit or FEIE); model both before you decide the salary level.
• Keep the salary defensible. A token salary with the rest paid as distributions is the pattern AEAT questions most.

US citizens →

When to have what

1. 01

   Before the move

   Gather the proof of residence abroad for the last five years, request the NIE and start the digital certificate. These three take the longest and none depends on your employer.

2. 02

   Registration day

   Write the date down. Run it through the deadline calculator and put the due date, and a date four weeks earlier, in your calendar.

3. 03

   Weeks 1 to 4

   Assemble the route documents: contract, letters, company papers. Order translations where needed. Decide whether you file yourself or through a professional.

4. 04

   Well before month 6

   File Modelo 149. There is no advantage in waiting and every week of margin absorbs a paperwork problem.

5. 05

   After approval

   Give AEAT’s certificate to your employer so withholding drops to 24%. From then on you file Modelo 151 each year instead of the standard return.

Frequently asked questions