Maya moves to Valencia without changing employer
Maya Goldberg is an American senior developer who has been on the staff of a software company in Austin for four years. In 2026 she obtained the visa for international remote work and settled in Valencia, working for the same company, under the same contract and on a salary of 120,000 € a year. The company has no subsidiary, office or employees in Spain. Maya read that the regime of article 93, commonly called the Beckham regime, now admits remote workers and asked us whether she could apply for it.
The answer is that the door has existed since the reform made by Law 28/2022, known as the Start-ups Law, with effect from 2023. Getting through it means proving two things that seem obvious and that, in practice, are where many applications get stuck: that there is a real employment relationship, and on what date the activity in Spain began.
What article 93 says about remote work
Article 93.1.b.1.º of the IRPF Law (Spanish personal income tax) treats the condition of moving because of an employment contract as met in three cases: when an employment relationship begins with an employer in Spain; when the move is ordered by the employer with a posting letter; and when, without an order from the employer, "the work is performed remotely, through the exclusive use of computer, telematic and telecommunication means and systems". It adds that the condition is treated as met, in particular, for employees who hold the international remote work visa under Law 14/2013.
Three words in that text do almost all the work: "employment", "exclusive" and "employee".
What goes with Modelo 149 on this route
Article 119.2.c of the IRPF Regulations sets out the documents for a remote worker filing Modelo 149, the form used to opt into the regime:
| Document | Required content |
|---|---|
| Letter from the employer | Acknowledgement of the employment relationship with the worker |
| The same letter | Start date of the activity as shown in the Spanish Social Security registration or in the documents allowing the home country's scheme to be kept |
| The same letter | Estimated length of the work in Spain |
| Social Security proof | Registration in Spain, or the document keeping the home country's legislation |
| Residence permit, where applicable | In Maya's case, her remote work visa |
The employer's letter is usually the bottleneck. A company in Austin with no experience of Spain does not know what to write, and a generic letter saying "Maya works with us" does not cover what the regulations ask for. It is worth preparing a draft for them that covers each point.
Maya's deadline, counted from Social Security
Modelo 149 is filed within six months of the start date of the activity shown in the Spanish Social Security registration or in the documents that allow the home country's scheme to be kept, under article 116 of the Regulations. With an employer that has no presence in Spain, how social security contributions are dealt with is the first thing to clarify, because that is where the date that opens the period comes from.
Suppose Maya is covered with effect from 1 April 2026:
- Start of activity according to the Social Security documents: 1 April 2026.
- End of the period for Modelo 149: 1 October 2026.
- If Maya spends more than 183 days in Spain in 2026, that year is the first of the regime, and the last will be 2031.
- Estimated tax in the regime: 120,000 × 24 % = 28,800 € a year.
Nor does the day you enter Spain, the day the visa is granted or your empadronamiento (registration on the municipal register of residents). The period runs from the start date shown in the Social Security document. If that document is slow to arrive or is disputed, the clock may be running without your knowing.
Where these applications tend to be refused
| Weak point | Why it concerns the tax authorities |
|---|---|
| The worker is a contractor, not an employee | The route requires an employment relationship; a contractor is a self-employed professional |
| The employer's letter does not acknowledge the employment relationship or give dates | It does not meet art. 119.2.c |
| There is no Social Security document, or its date does not match | The date that opens the period is missing |
| There was residence in Spain in one of the previous five years | It breaches art. 93.1.a |
| The work is not exclusively remote | The law speaks of the exclusive use of telematic means |
The first point deserves particular attention. Many "remote workers" are in fact independent contractors: they invoice the company, are not on its payroll and have no paid holidays. Under Spanish law that is a self-employed business activity, and the article 93 regime only admits three very specific business activities. If that is your case, read whether you can join as self-employed: the answer is different.
How the tax is paid when nobody withholds
A company in Austin with no presence in Spain does not normally withhold Spanish tax. That does not mean Maya pays nothing until the annual return. How the payments on account are made in her situation is something worth sorting out from the first month, with the company and with the Agencia Tributaria, the Spanish tax agency, rather than waiting for Modelo 151, the regime's annual return, the following year with 28,800 € due all at once.
What happens in the United States is not decided here
As a US citizen, Maya may still have tax obligations in her own country even though she lives in Valencia. What they are, how they fit with the Spanish tax and what relief the bilateral treaty gives must be confirmed by her US adviser. We do not give opinions on foreign law, but we work with the adviser she appoints so that both returns are consistent.
If the company decides to set something up in Spain
A foreign employer that hires several people in Spain may end up having a presence here, and that changes its obligations and those of its workers: withholding, contributions and, sometimes, the route into the regime. For the worker in the regime, it is worth remembering that article 93.1.c requires them not to obtain income through a permanent establishment in Spain. If your role in the company goes beyond being an employee, for example because you are a shareholder or director, it has to be reviewed before filing Modelo 149.
If you work remotely for a company abroad and want to know whether your case fits, tell us about your contract and your Social Security position on the Beckham form. We cannot guarantee the decision, but we can review the points where we see risk before filing. If you have already filed, how long Hacienda takes to process Modelo 149 explains the wait (Hacienda being the usual name for the Spanish tax office), and if it has been refused, what options you have. The guide to Modelo 149 sums up the documents for every route.
Preparing Modelo 149 for remote workers, and coordinating with the adviser in the employer's country, is described on the Salama Tax page on the regime for workers moving to Spain.