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Tax · 20/09/2026
The Beckham Law: changing jobs, cutting hours or working remotely for a foreign employer without losing the regime
In ruling V1374-26 the DGT accepts that an inbound worker may reduce the hours of the job that prompted his move, work remotely for a British company and later take up the directorship of a Spanish company without losing the Beckham Law.
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The Beckham Law: changing jobs, cutting hours or working remotely for a foreign employer without losing the regime
In ruling V1374-26 the DGT accepts that an inbound worker may reduce the hours of the job that prompted his move, work remotely for a British company and later take up the directorship of a Spanish company without losing the Beckham Law.
02The Beckham Law and concurrent employment relationships in Spain: an analysis of binding ruling V5132-26
The Dirección General de Tributos confirms that receiving employment income from two Spanish employers at the same time does not exclude a taxpayer from the Beckham Law.
03The Beckham Law and carried interest generated before the move to Spain: an analysis of binding ruling V5374-26
The Dirección General de Tributos confirms that carried interest deriving from transactions closed before the move is not taxed in Spain while the Beckham Law applies, even where it is quantified and paid afterwards.
04The Beckham Law and the director of a newly incorporated company: an analysis of binding ruling V1200-26
Incorporating before the move is not a condition of the Beckham Law. Personally performing the services of the company one directs may be an obstacle to it.
05Taxation of bonuses and share plans with multi-year vesting under the Beckham regime
Under the Beckham regime, what matters is not when variable remuneration is paid but the period of activity it rewards, and where that activity was carried out.
06Working remotely from Spain for a foreign employer: taxing rights and withholding
Ruling V1339-2026 confirms that Spain alone may tax employment income earned by telework from Spanish territory, and that a foreign employer not operating here is not among those obliged to withhold. Whether it operates here is the question the ruling expressly leaves to the inspection bodies.
07Refusal of the Beckham Law: appeal routes, continuing filing obligations, and the burden of proof
An election refused under article 93 LIRPF raises procedural questions before substantive ones, and they are decided on evidence assembled long before the refusal arrives.
08US LLCs held by Spanish tax residents: Modelo 720, valuation and the limits of DGT ruling V0848-26
A Spanish resident who holds a US LLC reports the participation on Modelo 720 and values it under Wealth Tax rules. What the ruling does not decide is the part that matters.
09Private client taxation in Spain: a 2026/27 outlook
What internationally mobile individuals and families with Spanish connections should review this year. The defining feature of the period is not new taxation but new enforcement: a data-rich administration testing residence, regimes and structures against their substance.
10The Beckham regime for incoming company directors: a close reading of DGT ruling V1209-25
A recent binding ruling sets out, with unusual clarity, the conditions an incoming director must satisfy to elect the special regime for inbound workers, and where the familiar plan of directing and invoicing through one’s own Spanish company is most exposed. A close reading of DGT consulta V1209-25 of 3 July 2025. Most of what
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