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V1946-23 5 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Pensioners may lose Beckham regime eligibility

A taxpayer enrolled in the Beckham special regime asks whether they can continue it upon retiring in 2023. The DGT states that if retirement ends the employment relationship that triggered the regime shift without a new qualifying relationship beginning, the regime exclusion occurs in the same year.

The question raised

1.- As retirement will be accessed in 2023, to know whether the special tax regime will be applicable to him during the last two years of its duration (fiscal years 2023 and 2024).

The DGT's ruling

If access to retirement entails the termination of the employment relationship that motivated the relocation to Spain, without the commencement of a new relationship (employment, administrator, etc.) that meets the requirements of Article 93 of the LIRPF, the taxpayer shall be excluded from the special regime. This exclusion shall take effect in the tax period in which the non-compliance occurs.

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