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V2477-24 9 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial Beckham

Beckham regime for self-employed: ordinary registration does not grant access to Article 93 LIRPF unless activity is qualified as entrepreneurial by ENISA or the professional is highly qualified

A professional who has resided abroad for six years seeks to register as self-employed in Spain and asks whether access to the special regime under Article 93 LIRPF is possible. The DGT concludes that ordinary self-employment registration alone does not meet the requirements: Article 93.1.b) of the LIRPF only allows economic activity if it is an ENISA-qualified entrepreneurial activity (case 3) or if the professional is highly qualified and provides services to emerging companies or carries out R&D+i (case 4).

The question raised

Question posed: To determine whether one may avail themselves of the special taxation regime regulated in Article 93 of the Personal Income Tax Law.

The DGT's ruling

The special regime under Article 93 of the Personal Income Tax Law (LIRPF) allows access via economic activity exclusively in two scenarios: entrepreneurial activity with a prior favorable report from ENISA and the corresponding residence authorization (Art. 93.1.b.3º LIRPF and Art. 113.2 RIRPF), or highly qualified professional activity with the qualification set forth in Article 71 of Law 14/2013, providing services to startups or conducting R&D&i, receiving more than 40% of their income from such source (Art. 93.1.b.4º LIRPF). Registration as an ordinary self-employed worker, without these prior qualifications, does not permit access to the regime. During the application of the regime, only the activities described in scenarios 3º and 4º may be carried out.

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