Apply for the Startup Law tax regime

The steps

1. 1

   Confirm you are eligible

   To be eligible for the special tax regime under the Startup Law, you must: (1) have moved to Spain as a Digital Nomad Visa holder; (2) not have been a Spanish tax resident in the previous 5 years; (3) hold either an employment contract with a foreign company or be self-employed under the DNV provisions; (4) apply within 6 months of the first day of the tax year after you register as a tax resident.

   Income from Spanish clients is subject to different treatment under the regime. Consult a tax advisor for income above €600,000/year — the flat rate cap applies at that threshold.
2. 2

   File Modelo 149 with Hacienda

   Modelo 149 is the application form for the special tax regime. You can file it online via the AEAT Sede Electrónica using your digital certificate or Cl@ve. You must file this before the 6-month deadline from your first day as tax resident.

   Documents needed

   • Completed Modelo 149
   • Digital certificate or Cl@ve PIN
   • Copy of your employment contract or autónomo registration (as evidence of qualifying activity)
   • Copy of your Digital Nomad Visa / TIE

   Form 149 — Agencia Tributaria
3. 3

   File IRPF as a non-resident for the first year

   Under the special regime, you file your income tax using Modelo 151 instead of the standard Modelo 100. This is different from both the standard IRPF and the non-resident tax (IRNR). Your gestor should know this distinction.

   The regime is valid for the year of arrival and the following 5 years — 6 years total. After that, you file as a regular Spanish tax resident.
4. 4

   Track compliance annually

   You must remain eligible each year. If you stop meeting the conditions (e.g. you begin working primarily for Spanish clients, or you cease to be a tax resident), you must exit the special regime and notify Hacienda.