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Since the expansion of the «Beckham Law» (Special Expats Regime) under the Startups Law, professionals moving to Spain can now bring their families under the same favorable tax umbrella. This is a fantastic benefit, protecting the spouse’s worldwide assets from Spanish Wealth Tax.
However, there is a widespread misconception that is causing headaches for many «trailing spouses» and families.
Tax compliance on the Spouse under Beckham Law
Myth: «I moved here with my partner, but I am not working yet. Since I have zero income in Spain, I don’t need to file any tax forms.»
Reality: If you opted into the Beckham Law regime as a family member, you are legally obligated to file Form 151 (Modelo 151), even if your income is €0.00. executives, and other professionals seeking a more favorable tax environment upon relocation.
The Recent Ruling: What the Spanish Tax Office Says
A recent binding tax ruling from the Directorate General of Taxes (DGT) has clarified this exact scenario.
The case involved a standard expat setup:
- The Main Applicant: Covered by the Special Regime (Art. 93 LIRPF).
- The Spouse: Also covered by the regime as a beneficiary.
- The Situation: During the 2024 tax year, the spouse obtained no income or rents subject to taxation in Spain.
The taxpayer asked: Do I really need to file a tax return just to tell you I earned nothing?
The DGT’s answer was a definitive YES.
Why You Cannot Skip «Tax Return»
The Spanish tax authorities provided three key legal arguments for why «Zero Income» does not equal «Zero Paperwork»:
1. It is a Status, Not Just a Calculation: The DGT argues that the Special Expats Regime (Art. 93) is a special tax status. When you apply for it, you are stepping out of the standard tax system and into a specific regime with its own rules. You cannot simply «opt out» for a year just because you didn’t earn money.
2. The «All Taxpayers» Rule: According to Article 114.4 of the Personal Income Tax Regulations (RIRPF), the law expressly states that all taxpayers to whom the special regime applies must present the declaration. It does not say «all taxpayers who earned money.»
3. Model 151 is Mandatory: The specific order approving Modelo 151 (Order HFP/1338/2023) mandates that all taxpayers under the regime must file it. Unlike the standard tax system (where low earners are often exempt from filing), the Beckham Law has no such minimum threshold.
The Risk of Non-Compliance
If you fail to file Model 151, you are committing a formal tax infringement.
Even though the financial result of your tax return would be zero, the Spanish Tax Agency (AEAT) can still fine you for failing to file a statutory declaration on time. Furthermore, consistent non-compliance could theoretically put your eligibility for the special regime at risk for future years.
Summary: What You Need To Do
If you are the partner of a Beckham Law holder and you successfully applied to be included in the regime:
- Do not ignore the tax calendar (usually April to June).
- File your Form 151 reporting zero income.
- Keep the proof of filing.
A «Zero Declaration» is the only way to stay compliant. Do not assume that silence is golden—in the eyes of the Spanish Tax Agency, silence is just a reason to send a fine.
For further information, please contact us.
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