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V0128-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

Non-compliance with the conditions of the special regime of the Beckham Law entails its exclusion in the tax period in which it occurs

The DGT confirms that a 24-month period of inactivity leads to exclusion from the special tax regime, but foreign share capital gains are not subject to taxation under this regime as they are not included in the IRNR.

In 6 key points

How it affects those involved

Individuals who cease employment and enter inactivity for 24 months lose the special tax regime; gains from foreign share sales are exempt from taxation under this regime.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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