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A Beckham regime consultant asks whether they can retain the regime while working remotely for a foreign company, reducing their working hours in Spain or transitioning to acting as an administrator of a Spanish company. The DGT confirms these situations are compatible with the regime as long as LIRPF requirements are met.
Question raised
Remote work via telematics means fulfills the requirement of Article 93.1.b) 1 of the LIRPF, even if there are isolated visits to the company or clients. It is possible to maintain the regime if the working day in Spain is reduced and remote work for the foreign employer continues. Likewise, the regime may be continued if there is a transition from an employment relationship to serving as an administrator of an entity, provided that the entity is not a patrimonial company and the non-affiliation requirements are met.
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