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If you moved to Spain on an employment contract and opted into the Beckham Law, what happens when that job ends and you start your own company? A new binding ruling from Spain’s tax authority, the DGT, gives a clear and reassuring answer, and it matters for couples who joined the regime together.
The situation V0442-26 addresses
In consulta vinculante V0442-26 (27 February 2026), one spouse had moved to Spain in 2023 to take up a job and opted into the Special Expatriate Regime (the Beckham Law, Article 93 LIRPF). The other spouse joined as an associated taxpayer under Article 93.3. Both held AEAT certificates covering tax years 2024 to 2029.
The main taxpayer then voluntarily left that job to set up a Spanish company with their spouse (50% each) and became its sole director, drawing a salary for the role. The couple asked: can we both keep the Beckham Law through 2029?
The DGT’s answer
Yes, subject to conditions. Following its established doctrine (consultas V0432-17 and V1739-17), the DGT confirms that ending the job that genuinely motivated your move to Spain, and then starting a new employment or directorship in which the Article 93 requirements are also met, does not exclude you from the regime. A short, irrelevant gap between roles is acceptable.
Crucially, the associated spouse follows the main taxpayer. While the regime continues to apply to the main taxpayer, the spouse who joined under Article 93.3 keeps applying it too, as long as the Article 93.3 conditions remain satisfied.
The condition you cannot ignore
The new directorship has to keep meeting the Article 93 requirements. The most sensitive of these is that your activity must not generate income treated as obtained through a permanent establishment in Spain, outside the limited exceptions the law allows. How your company is structured, how it operates, and how your income is characterised all matter. This is exactly where a move from employment into running your own company can go wrong without proper planning.
Who this affects
- Beckham Law holders thinking of leaving employment to start a Spanish company.
- Couples where one spouse is the main taxpayer and the other joined as an associated taxpayer.
- Anyone taking on a directorship while inside the regime and unsure whether it qualifies.
How DPLL can help
At DPLL we are Beckham Law specialists. We review your new role before you commit, check the permanent establishment condition, confirm your spouse’s position as an associated taxpayer, and keep your Modelo 149 and Modelo 151 filings clean so the AEAT has no reason to question your regime. A well planned transition protects the savings of both spouses through to 2029.
Changing jobs or building your own company should not cost you the Beckham Law. Book a consultation with DPLL and we will map out exactly how to keep the regime for you and your spouse.