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V1102-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

It is possible to maintain the Beckham regime after a temporary unemployment period

A taxpayer applying for the special regime under article 93 of the LIRPF asks whether they can remain in it after ending their employment and seeking new work. The DGT responds that temporary job loss is not incompatible with the regime if a new employment relationship meeting the requirements is established.

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2025-06-25PublishedPublished 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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