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V0442-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Ending an employment relationship to start self-administration does not exclude special regime

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.

The question raised

Question posed: To determine whether, insofar as the principal taxpayer (the spouse of the inquirer) has acquired the status of administrator of the newly formed Spanish company, both may maintain the application of the special regime (in the case of the inquirer, as an associated taxpayer to the principal) until 2029.

The DGT's ruling

The voluntary termination of a previous employment relationship to commence a new activity as an administrator does not imply exclusion from the special regime, provided that the requirements of Article 93 of the LIRPF are met. As long as the principal taxpayer maintains the regime, the associated taxpayer may continue to apply it if the conditions of paragraph 3 of said article are met.

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