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V2248-24 ·21 October 2024 ·consulta-vinculante Medium impact
Tax

Contribuent acogido al régimen Beckham passes from employment to software activity: exclusion from regime unless activity is entrepreneurial or highly qualified

An Argentine citizen already benefiting from the special regime under Article 93 LIRPF via employment (periods 2023-2028) wishes to end the employment relationship and start a software development economic activity. The DGT concludes that, unlike transitioning to another employment relationship, establishing a permanent economic activity in Spain results in exclusion from the regime, except where the activity is classified as entrepreneurial (case 3) or as a highly qualified professional in an emerging company or R&D+i activities (case 4).

In 7 key points

How it affects those involved

Contributors under the Beckham regime lose their special status upon starting a permanent economic activity in Spain, unless the activity qualifies as entrepreneurial or highly qualified in R&D+i or emerging enterprises.

Lifecycle

2024-10-21PublishedPublished 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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