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V0442-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Ending an employment relationship to start self-administration does not exclude special regime

A linked taxpayer asks whether their spouse's change from employee to administrator triggers exclusion from the Beckham special regime. The DGT responds that switching from employment to self-administration does not result in exclusion if the conditions of Article 93 are met.

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2026-02-27PublishedPublished 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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