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V0580-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Cannot apply Beckham regime if relocation not linked to becoming administrator

An administrator of a Spanish company already holding the position since 2022 asks whether they can benefit from the special tax regime under Article 93 of the Spanish Personal Income Tax Law by relocating to Spain in 2026. The DGT responds that this is not possible as there is no causal link between the move and the acquisition of the administrator status.

In 6 key points

Lifecycle

2026-03-11PublishedPublished 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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