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One of the most persistent worries we hear from founders planning a move to Spain is a simple one: "If I helped create the company, can I still qualify for the Beckham Law, or does owning part of the business rule me out?" It is a fair concern. The Beckham Law was built around the idea of an employee being sent or hired to Spain, and founders sit in an awkward spot between employee and owner. A binding ruling from Spain's Directorate General for Taxes, DGT consulta V0578-26 (11 March 2026), gives founders a clear and encouraging answer.
The scenario behind the ruling
The person who asked was a Swedish national and tax resident in Sweden, and a co-founder of a Spanish company. The company builds AI driven software to help sports clubs and associations manage their memberships, alongside consultancy, software development, and data analysis.
Three details matter. First, the company offered him an ordinary, indefinite, full time employment contract. Second, his stake in the company was indirect and below 25%. Third, accepting the offer meant physically moving to Spain to carry out his role in person. On that basis, he asked whether the special regime of Article 93 of the Personal Income Tax Law (LIRPF) would apply to him.
What the DGT ruled
The answer was yes, he can opt into the regime, provided the usual conditions are met. The DGT walked through the three that mattered here.
A genuine employment relationship, and a causal link. Article 93 requires that the move to Spain happens because of an employment contract. The DGT stressed two things: there must be a real employment relationship with the Spanish company, and there must be a genuine causal link between starting that job and relocating to Spain. In other words, you move because of the role, not the other way around. The DGT was careful to add a caveat worth remembering: whether an employment relationship genuinely exists is a labour law question that falls outside the tax authority's remit. It is assessed on the substance of the arrangement, not just the paperwork.
No tax residence in Spain in the previous five years. This is the standard entry condition under Article 93.1.a, read together with the general residence rules in Article 9. Nothing about being a founder changes it.
No income through a permanent establishment in Spain. Under Article 93.1.c, the applicant must not earn income that would count as obtained through a permanent establishment in Spain. This is the condition founders should study most closely, because it is where an active business role can create problems if the structure is wrong.
Meet those, and the founder can be taxed under the regime: as a non resident on the relevant income, at 24% on employment income up to 600,000 euros and 47% above that, for the year of the move and the following five years.
Why the "employee, not just owner" distinction matters
The Beckham Law was widened by the 2022 Startups Law (Law 28/2022), effective from 1 January 2023, precisely to welcome entrepreneurs and investors, not only transferred employees. But the route the founder took here still runs through employment. What made this case clean was the combination of an ordinary employment contract and an indirect holding below 25%.
That sub 25% figure is not a magic threshold that appears in Article 93 itself, but it signals something the regime cares about: that the person is coming to Spain to work as an employee, not to run what is effectively their own business through a Spanish permanent establishment. A founder with a controlling stake and an active management role has a harder argument to make, because their income may start to look like the fruit of a business activity rather than employment. Structure, in short, is everything.
Practical takeaways for founders
- The founder label does not disqualify you. What matters is how your relationship with the company is structured.
- A real, ordinary employment contract with the Spanish company, matched by a genuine causal link to your relocation, is the cleanest path in.
- Keep a clear line between your role as an employee and any income that could be characterised as flowing through a permanent establishment.
- Get the analysis done before you sign anything or restructure your holding. The conditions are assessed on substance, and they are much easier to meet by design than to fix afterwards.
FAQ
Does owning shares in the company stop me from using the Beckham Law?
Not by itself. In V0578-26 the founder held an indirect stake below 25% and still qualified, because he was moving to Spain under a genuine employment contract and met the other conditions.
What is the most important condition for a founder?
Not obtaining income through a permanent establishment in Spain (Article 93.1.c), and having a real employment relationship rather than a role that is really self employment or active business management.
Does the Startups Law mean any entrepreneur automatically qualifies?
No. It broadened who the regime is aimed at, but the specific conditions of Article 93 still have to be met on the facts of each case.
Is a binding DGT ruling the same as my own case being approved?
No. A binding consulta shows how the authority interprets the law on a given set of facts. Your own facts need their own analysis.
Key takeaways
- DGT consulta V0578-26 confirms a co-founder can use the Beckham Law when hired as an ordinary employee of the Spanish company.
- The core conditions: a genuine employment relationship, a causal link to the move, no Spanish residence in the prior five years, and no income through a permanent establishment.
- An indirect stake below 25% helped show this was employment, not a disguised business activity.
- For founders, structure decided before the move is what makes or breaks eligibility.
Thinking about moving to Spain as a founder?
Every founder's situation is different, and the difference between qualifying and not often comes down to how your role and holding are set up before you arrive. If you are weighing a move, we offer a free consultation to look at your specific case and map out the cleanest route. It is the kind of thing that is far simpler to plan than to unwind later.