Documents for the Beckham Law when your employer posts you to Spain

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

   Certificate of coverage (A1 or equivalent) showing the date

   Why it matters

   When you keep your home-country social security, this certificate replaces the Spanish registration as the document that starts the clock.

   Where to get it

   Issued by the social security authority of your home country: the A1 inside the EU, EEA and Switzerland (and the UK under the trade agreement); a certificate under the bilateral agreement for countries such as the United States.

   The usual mistake

   Assuming the clock has not started because there is no Spanish registration. It runs from the certificate’s date.

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

   Posting letter from your employer, dated before the move

   Why it matters

   For a relocation ordered by your employer, this letter proves the company sent you rather than you moving on your own.

   Where to get it

   Your employer’s HR, on letterhead, signed and dated before the move, stating destination, start date and expected duration.

   The usual mistake

   A letter written months later to fix the file. The date has to precede the move.

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 posting letter must be dated before the move. A letter written months later to tidy up the file does not evidence that the employer ordered the relocation.
• Postings are time-limited (24 months inside the EU under Regulation 883/2004, extendable by agreement between authorities). When the certificate ends and you register in Spain, nothing restarts: the regime was already elected.
• Keep the correspondence about the posting (emails, HR documents). If AEAT asks why you moved, a paper trail dated before the move answers the question.

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