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A linked taxpayer asks whether their spouse's change from employee to administrator triggers exclusion from the Beckham special regime. The DGT responds that switching from employment to self-administration does not result in exclusion if the conditions of Article 93 are met.
Cuestión planteada Conocer si, en la medida en que el contribuyente principal (cónyuge del consultante) ha adquirido la condición de administrador de la sociedad española de nueva creación, ambos pueden mantener la aplicación del régimen especial (en el caso del consultante, como contribuyente asociado al principal) hasta 2029.
El cese voluntario de una relación laboral previa para iniciar una nueva actividad como administrador no implica la exclusión del régimen especial, siempre que se cumplan los requisitos del artículo 93 de la LIRPF. Mientras el contribuyente principal mantenga el régimen, el contribuyente asociado podrá seguir aplicándolo si cumple las condiciones del apartado 3 de dicho artículo.
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