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V1086-20 28 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Exercise of patron or administrator functions does not necessarily exclude from Beckham Law special regime

A worker relocated to Spain asks whether acting as a patron of a foundation or resigning from employment to become an administrator would mean losing the special tax regime under the Beckham Law. The DGT states that no exclusion occurs if the IRPF Law requirements are met.

The question raised

Assuming the inclusion of the applicant in the special tax regime provided for in Article 93 of the Personal Income Tax Law, whether the following scenarios would constitute grounds for exclusion from said regime:

The DGT's ruling

The exercise of employer functions does not exclude one from the regime if no income is received that constitutes a permanent establishment. Likewise, the voluntary termination of the employment relationship that prompted the relocation does not violate the requirement of letter b) of Article 93.1 of the LIRPF, provided that the requirement of letter c) of the same article is not violated.

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