Spain's Beckham regime grants six tax periods of IRNR-style taxation — and then a hard stop, after which the taxpayer wakes up as an ordinary Spanish resident: worldwide IRPF, wealth tax on worldwide assets, Modelo 720. Exiting the regime deserves as much planning as entering it. Data as of July 2026.
How long the regime lasts and what follows
Art. 93 LIRPF grants the tax period in which residence changes plus the five following ones — six periods maximum, with no extension. The first period is the year of the move itself, so in calendar terms the benefit often runs shorter than six full years.
There is no transition ladder: from January 1 of the next period the taxpayer is on ordinary progressive IRPF at 19–47% plus regional scales on worldwide income, wealth tax under obligación personal on worldwide assets, and the Modelo 720/721 information returns (Ipanema Partners).
Renuncia: voluntary waiver
The waiver is filed on Modelo 149 (Orden HFP/1338/2023) in November–December of the year preceding the year it takes effect; employees attach a copy of the notification to their employer as withholding agent (AEAT). The waiver is irreversible: re-entry into the regime is barred forever.
Renuncia rarely pays. The general regime makes sense where it offers what the special regime denies: personal and family allowances, relief at modest income levels, full access to tax treaties. Throughout the regime, annual income is reported on Modelo 151.
Exclusión: forced exit
Breaching the regime's conditions triggers exclusión: the breach is reported on the same Modelo 149 within one month, and the exit takes effect from the period of the breach.
| Action | Form | Deadline |
|---|---|---|
| Voluntary waiver (renuncia) | Modelo 149 | November–December of the preceding year |
| Forced exit (exclusión) | Modelo 149 | 1 month from the breach |
| First year on the general regime | — | from January 1 after the regime ends |
The exit tax window
Spain's exit tax (art. 95 bis LIRPF) catches those who were resident 10 of the last 15 periods and reaches unrealised gains on large holdings: shares worth over €4m, or over €1m with a stake above 25%. Years under the Beckham regime do not count towards the 10-year test (Martínez-Cardós).
Hence the window: leaving immediately after the six periods means no Spanish exit tax at all — residence can be moved with unrealised gains untaxed. Every year on the general regime afterwards moves the taxpayer closer to the 10-of-15 threshold.
Leaving mid-regime is also free: once Spanish tax residence is lost, the regime simply stops applying. The point to watch is the 183 days in the year of departure.
Which scenario fits whom
Staying and switching to the general regime suits those whose life and business are anchored in Spain: ordinary IRPF, wealth tax and Modelo 720 follow, with the usual planning tools. Leaving before January 1 after the last benefit year is the capital owner's scenario — the exit tax window is the main argument. Renuncia is a narrow-use tool for low-income or allowance-driven cases; its irreversibility means the decision should be run twice.
FAQ
Can the Beckham regime be extended beyond six periods?
No. Art. 93 LIRPF allows no extension under any circumstances.
Can I re-enter the regime after renuncia?
No — the waiver is irreversible, regardless of how many non-resident years follow.
What if I leave Spain mid-regime?
Nothing dramatic: the regime stops applying once residence is lost. Keep Spanish days below 183 in the year of departure.
Does someone leaving right after the regime face exit tax?
No: Beckham years do not count towards the "resident 10 of 15 years" test under art. 95 bis. Exit tax thresholds are shares above €4m, or above €1m with a stake over 25%.
When is the renuncia filed?
In November–December of the year before the waiver takes effect; employees attach a copy of the employer notification.