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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.
Cuestión planteada Suponiendo la inclusión del consultante en el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, si serían causa de exclusión de dicho régimen los siguientes supuestos:
Ser patrono de una fundación no excluye del régimen especial si no se perciben rentas que supongan un establecimiento permanente. Asimismo, cesar en la relación laboral original para iniciar una nueva como administrador no incumple los requisitos del artículo 93 de la LIRPF. En ambos casos, la exclusión solo se produciría si se incumpliera el requisito de no obtener rentas mediante un establecimiento permanente.
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