Skip to content
MEDIUM
FISCAL

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

V1208-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1208-25
Published
3 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact