Workers under the Beckham Law regime may maintain their special taxation while holding two jobs in Spain

The special taxation regime for displaced workers, commonly known as the Beckham Law, allows certain taxpayers to be taxed at a fixed rate for Personal Income Tax (IRPF). One of the recurring doubts among these taxpayers is whether the emergence of a new source of employment income in Spanish territory could invalidate their special tax status.

What the DGT has ruled

The Dirección General de Tributos (DGT) has clarified that the simultaneous obtaining of employment income derived from two employment relationships as an employee in Spain is compatible with maintaining the special regime established in Article 93 of the LIRPF. The binding body establishes that adding a second employment relationship, even if it is part-time, does not constitute grounds for exclusion from the regime.

The regulations are clear in stating that exclusion from the regime would only occur in the event of non-compliance with the determining conditions that gave rise to its application, in accordance with the provisions of Article 118 of the Personal Income Tax Regulation (RIRPF).

What this means for you

If you currently benefit from the special regime of Article 93 of the LIRPF, the possibility of adding a second employment contract in Spain does not jeopardize your tax status. This is relevant for professionals who, after their initial relocation, decide to diversify their income or accept additional projects as an employee in the country.

In practical terms, the administration does not consider a plurality of employers to be a factor that undermines the nature of your tax residence nor that it invalidates the benefit of special taxation, provided that the requirements of origin and stay required by law continue to be met.

What you should do

In the event of a change in your employment situation, it is essential to verify that the new contract does not alter the essential requirements that allowed you to access the special regime. Although the existence of two jobs is permitted, any modification in the circumstances that motivated your enrollment must be rigorously analyzed to avoid exclusion due to non-compliance with the conditions of Article 118 of the RIRPF. It is recommended to assess each particular situation to ensure the continued application of this regime.