Correction
This article was rewritten on 7 November 2026. An earlier version gave a filing window starting on 1 April, a late-filing surcharge of "5% to 20%", a 60% and 40% payment split, a sworn-translation requirement and a risk of losing the regime for filing late. Those statements were not correct. The rules below are taken from the law and the AEAT.
If you are under the Beckham Law, your annual return is Modelo 151, not the ordinary Modelo 100. It has no deadline of its own: Order HFP/1338/2023, which approved the form, says that the filing period "shall be the same as the one approved each year, in general, for Personal Income Tax returns". This is how that works in practice, what changes if you pay by direct debit and what happens if you file late.
Key points
- Tax year 2025 could be filed from 8 April to 30 June 2026 (Order HAC/277/2026), and by direct debit until 25 June 2026, as the AEAT taxpayer calendar lists for Modelo 151.
- Everyone in the regime files, every year, even if the result is zero (article 114.4 of the Personal Income Tax Regulation).
- Modelo 151 does not have the automatic 60% and 40% split of Modelo 100: the AEAT calendar only lists that second instalment for Modelo 102. You can apply for an ordinary deferral or instalment plan.
- Filing late without a prior request from the tax office carries a surcharge of 1% plus 1% for each full month of delay, and 15% after 12 months, plus interest from then on (article 27.2 of the General Tax Law).
- The regulation does not list late filing as a cause of exclusion from the regime.
When to file
Article 3.1 of Order HFP/1338/2023 ties Modelo 151 to the general income tax calendar. Each spring a ministerial order sets that calendar. For tax year 2025, article 7.1 of Order HAC/277/2026 set the period "between 8 April and 30 June 2026, both inclusive", and the AEAT taxpayer calendar includes Modelo 151 in the obligations due "by 30 June". The deadline for tax year 2026 will be set by the order published in 2027; if it follows the usual pattern it will again end on 30 June, but check the order when it is published.
If you want the payment to be taken by direct debit, article 4.2 of Order HFP/1338/2023 allows it until five days before the end of the period. For tax year 2025 that meant 25 June 2026, the date the AEAT calendar gives for Modelos 100, 151 and 714.
Who has to file
Article 114.4 of the Personal Income Tax Regulation and article 2 of Order HFP/1338/2023 oblige every taxpayer to whom the special regime applies to "file and sign" Modelo 151. Neither sets an income threshold, and the instructions provide a nil-result box for returns with nothing to pay or refund. A spouse or child who has opted into the regime under article 93.3 is also a taxpayer of the regime, so each files their own return.
If you filed Modelo 100 by mistake, you have not given up the regime: in V1921-25 the DGT says to rectify that return and file Modelo 151.
Paying: no automatic 60% and 40% split
Ordinary taxpayers can split their Modelo 100 payment into 60% on filing and 40% by early November without interest: for 2025, article 11.5 of Order HAC/277/2026 allowed it, but that order approves Modelos 100 and 714. Order HFP/1338/2023 contains no equivalent rule for Modelo 151, and the AEAT calendar lists the November second instalment only for Modelo 102, the payment document of Modelo 100. Under the regime, if you cannot pay in one go, the route is an ordinary request for deferral or payment in instalments, which you can make when filing. These generally accrue late-payment interest.
Filing late
If you file after the deadline on your own initiative, before the tax office has asked you to, article 27.2 of the General Tax Law applies a surcharge of "1 per cent plus an additional 1 per cent for each full month of delay", calculated on the amount payable. That surcharge replaces penalties and late-payment interest. After 12 months the surcharge is 15%, and interest is charged from the end of those 12 months. If the tax office contacts you first, surcharges no longer apply: it regularises your tax with late-payment interest and may open a separate penalty procedure.
Late filing does not, by itself, end the regime. Article 118 of the Personal Income Tax Regulation excludes taxpayers who "fail to meet any of the conditions determining its application", meaning the conditions of article 93 such as the reason for the move or not earning income through a permanent establishment in Spain. Filing on time is a formal obligation and is not among those conditions. That does not make it harmless: the surcharges add up and a return that never arrives will be assessed by the tax office.
What you need before filing
- Your employer's annual withholding certificate, or the payslips, for every payer. Under the regime the withholding on employment income is 24%, and 47% on the excess above 600,000 euros paid by the same payer (V1971-25).
- For RSUs or stock options: grant date, vesting dates, the date you moved and the value of each tranche, because the DGT only taxes the part linked to work after the move (V1639-26).
- Statements of any Spanish-source dividends, interest or gains, which are taxed on their own scale.
Frequently asked questions
When is the Modelo 151 deadline?
The same as the general income tax deadline, under article 3.1 of Order HFP/1338/2023. For tax year 2025 it ran from 8 April to 30 June 2026, and until 25 June 2026 if you paid by direct debit. The dates for each year are set by the ministerial order published in spring.
Can I split the Modelo 151 payment into 60% and 40%?
Not automatically. That interest-free split is provided by the annual order for Modelo 100, and Order HFP/1338/2023 has no equivalent rule for Modelo 151. You can request an ordinary deferral or instalment plan when filing, which generally accrues late-payment interest.
How much does it cost to file Modelo 151 late?
If you file on your own initiative before the tax office contacts you, article 27.2 of the General Tax Law applies a surcharge of 1% plus 1% for each full month of delay on the amount payable, without penalties. After 12 months it is 15% plus interest from then on.
Can I lose the Beckham Law for filing late?
Article 118 of the Personal Income Tax Regulation excludes taxpayers who stop meeting the conditions of the regime, and late filing is not one of them. The cost of filing late is the surcharge or, if the tax office acts first, late-payment interest and a possible penalty.
The details of the form are in our article on Modelo 151 for tax year 2025 and the usual errors in common Modelo 151 mistakes. If you want us to prepare your Modelo 151, DPLL Tax & Legal, an AEAT Social Collaborator firm based in Barcelona, files it for you. Start with a free 10 minute call.