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A taxpayer resident in Spain under the Beckham special regime asks whether they can take up a second part-time job without losing the regime. The DGT responds that holding two simultaneous employment relationships in Spain does not constitute exclusion from the special regime.
Cuestión planteada Si la obtención simultánea de rendimientos del trabajo derivados de dos relaciones laborales por cuenta ajena en España resulta compatible con el mantenimiento del régimen especial de tributación del artículo 93.
La obtención simultánea de rendimientos del trabajo, al adicionar una segunda relación laboral a tiempo parcial a la ya existente en España, no constituye causa de exclusión del régimen especial de tributación del artículo 93 de la LIRPF. El incumplimiento de las condiciones determinantes es lo que provocaría la exclusión del régimen según el artículo 118 del RIRPF.
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