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V1208-25 ·3 July 2025 ·consulta-vinculante Medium impact
Tax

Beckham regime maintained if short-term inactivity followed by new administrative role

A displaced worker opting for the Beckham special regime asks whether they lose the benefit upon contract end and starting as administrator of another company with a brief overlap of roles. The DGT confirms that exclusion does not occur if article 93 of the IRPF Law is met.

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2025-07-03PublishedPublished 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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