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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.
Cuestión planteada
El trabajo a distancia desde España para una empresa extranjera cumple el requisito de la LIRPF si se realiza mediante medios informáticos y las asistencias presenciales son aisladas. Es posible mantener el régimen si se reduce la jornada laboral en la empresa española y se desarrolla simultáneamente la actividad a distancia. Asimismo, se puede continuar en el régimen si se pasa de una relación laboral a una de administrador, siempre que la nueva entidad no sea una entidad patrimonial.
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