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If you are taxed under Spain’s Beckham Law and a second opportunity has landed on your desk, a part-time contract, a board seat or an advisory role with another Spanish company, you have probably asked the obvious question: does this put my regime at risk, and can I tax the new income differently? A new binding ruling from the Spanish tax authority answers both points clearly.
What the DGT decided in V0466-26
In binding consultation V0466-26, dated 27 February 2026, the Dirección General de Tributos looked at a foreign national who has been under the Beckham Law since 2022, with the regime running through 2027, and who planned to add a second part-time Spanish contract from 2026. The DGT made three things clear:
- A second employer does not break the regime. Holding two contracts with two Spanish payers is not a ground for exclusion. The only exception is the special professional-athlete relationship.
- Both salaries stay in the special regime at the flat 24%. Because you remain a Beckham Law taxpayer for the year, the second job is taxed under the regime exactly like the first.
- The 600,000 EUR threshold is counted per employer. Above 600,000 EUR from a single payer, 47% applies to the excess. With two employers, each contract carries its own 600,000 EUR buffer at 24%, confirming the earlier criterion V0387-17.
The trap to avoid
There is one thing you cannot do. For a single tax year you cannot tax one job under the special regime and the other as an ordinary resident. You file a single return: Modelo 151 if you are in the regime, or Modelo 100 if you are an ordinary resident. It is all or nothing for the year, not job by job. Getting this wrong can mean an incorrect filing and a costly correction later.
Why this matters for your planning
For most people, the ruling is good news. A second role does not cost you the regime, and the per-employer threshold means a second salary is unlikely to push you into the 47% band unless one employer alone pays you more than 600,000 EUR. The real questions are practical: making sure the new role does not trip an exclusion ground, setting your withholding correctly for each employer, and weighing the remaining years of your option.
How DPLL can help
At DPLL we are Beckham Law specialists. Before you sign a second contract, we can confirm that the new role keeps you safely inside the regime, check that each employer is withholding correctly, and model how the second income affects your annual Modelo 151 and the remaining years of your option. If you are already juggling two payers, we can review your situation and make sure your filing is right.
Book a consultation with DPLL and get a clear, personalised answer before your next contract starts. A short call now can save you a costly mistake at filing time.