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MEDIUM
FISCAL

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

V1102-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1102-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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