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V2258-24 ·22 October 2024 ·consulta-vinculante Medium impact
Tax

French national with job offer in a new Spanish company: may opt for Beckham regime under art. 93 LIRPF if conditions met

A French national resident in the UK receiving a job offer as Head of Business Development in a newly established Spanish company asks whether they can access the special regime under art. 93 LIRPF. The DGT concludes that they may opt for this regime if they acquire Spanish tax residency in 2025 as a result of starting the labour relationship with the Spanish company and meet the conditions of no prior residency in the five preceding periods and no income through a permanent establishment.

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2024-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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