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A displaced worker opting for the Beckham special regime asks whether they lose the benefit upon contract end and starting as administrator of another company with a brief overlap of roles. The DGT confirms that exclusion does not occur if article 93 of the IRPF Law is met.
Cuestión planteada Dado el cese como empleado de A y su nombramiento como administrador en B, conocer si el régimen especial de tributación continúa siéndole de aplicación aunque se produjera un solapamiento de cargos (fue nombrado administrador el 23 de diciembre de 2024 y su cese como empleado se produjo el 31 de diciembre de 2024) y la inscripción del nombramiento como administrador en el Registro Mercantil se produjera el 17 de enero de 2025 (esto es, 17 días después del cese como empleado).
El cese de la relación laboral que motivó el desplazamiento no implica la exclusión del régimen especial si el contribuyente comienza una nueva relación laboral o de administrador que cumpla los requisitos del artículo 93 de la LIRPF. La finalidad del régimen de atraer sujetos a España es compatible con periodos breves de inactividad o desempleo tras la conclusión de la actividad que motivó el desplazamiento, siempre que se inicie una nueva actividad válida.
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