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Quitting your job to launch your own company in Spain: do you lose the Beckham Law?
If you came to Spain on an employment contract and applied for the special regime under Article 93 LIRPF (the Beckham Law), one question tends to keep founders awake at night: what happens to the regime if I leave that job to start something of my own? A new binding ruling from the Dirección General de Tributos, consulta vinculante V0565-26 of 11 March 2026, gives a clear and reassuring answer.
The case in brief
A German national moved to Spain in September 2023 to start a job and opted into the Beckham Law. His British spouse joined as an associated taxpayer under Article 93.3 LIRPF. Both AEAT certificates confirm the option covers tax periods 2024 to 2029, save for renunciation or exclusion. In July 2025 he voluntarily resigned to set up his own Spanish company, of which he became sole administrator, drawing a salary for the role. He asked the DGT whether he could keep the regime until 2029. The answer: yes.
What the DGT confirmed
The regime lasts for the year you become tax resident in Spain plus the five following tax periods, and ends early only if you renounce it or are excluded under Article 118 RIRPF. The DGT, following its earlier criteria in V0432-17 and V1739-17, holds that voluntarily ending the employment that brought you to Spain and immediately starting a new qualifying role, such as administrator of your own company, does not break the regime, as long as the new role also meets the Article 93 LIRPF conditions. The spouse, as an associated taxpayer, keeps the regime while the main taxpayer does and while she meets her own conditions.
Why this matters to you
Career moves are normal: people change employers, get promoted, or turn an idea into a company. This ruling confirms that doing so does not have to cost you the flat-rate advantages of the Beckham Law for the rest of its term. But the protection is conditional. The new role must genuinely meet the Article 93 requirements, any gap between roles should be brief, and exclusion under Article 118 is permanent: once out, you cannot opt back in. That is why the structure of your new role, and the documentation behind it, should be reviewed before you act, not after.
Get it right before you resign
At DPLL Tax & Legal we are Beckham Law specialists. We review how a change of job, a new administrator role, or a company you are founding affects your regime, your Modelo 151 filing, and your end date, so you keep every year you are entitled to. If you are planning a move, talk to us first.
Book a consultation with DPLL at dpll.eu and protect your regime through its full term.