{"id":2104,"date":"2024-06-27T15:47:56","date_gmt":"2024-06-27T13:47:56","guid":{"rendered":"https:\/\/iuritcorp.com\/?p=2104"},"modified":"2025-10-17T07:34:54","modified_gmt":"2025-10-17T05:34:54","slug":"consulta-v0009-24-dgt-y-ley-beckham-implicaciones-fiscales","status":"publish","type":"post","link":"https:\/\/iuritcorp.com\/en\/consulta-v0009-24-dgt-y-ley-beckham-implicaciones-fiscales\/","title":{"rendered":"Query V0009-24 DGT and Beckham Law: Tax Implications"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2104\" class=\"elementor elementor-2104\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6927be0 e-flex e-con-boxed e-con e-parent\" data-id=\"6927be0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82bfb6a elementor-widget elementor-widget-text-editor\" data-id=\"82bfb6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Find out how the <strong>Query V0009-24 of the DGT<\/strong> clarifies the application of the special regime of the <strong>Beckham Law<\/strong> for displaced workers who create companies in Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1baf6a7 elementor-widget elementor-widget-image\" data-id=\"1baf6a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-14-1024x576.jpg\" class=\"attachment-large size-large wp-image-2109\" alt=\"\" srcset=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-14-1024x576.jpg 1024w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-14-300x169.jpg 300w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-14-768x432.jpg 768w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-14.jpg 1366w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f568470 elementor-widget elementor-widget-text-editor\" data-id=\"f568470\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Query V0009-24 of the Directorate General of Taxation (DGT)<\/strong> addressing a specific situation in which a worker is displaced under the special regime of the <strong>Beckham Law<\/strong> you decide to establish a company in Spain and assume the position of administrator. This article discusses the tax implications of this decision and how it applies to the special treatment in this context.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eec25f8 elementor-widget elementor-widget-heading\" data-id=\"eec25f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Context and Applicable Regulations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fba332 elementor-widget elementor-widget-text-editor\" data-id=\"5fba332\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The consultant, a citizen of the United Kingdom, became a tax resident in Spain in 2023 under the special regime of the Beckham Law. Later, he formed a limited company in Spain and assumed the position of manager, halting their working relationship before. The relevant legislation includes:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f6b84f elementor-widget elementor-widget-text-editor\" data-id=\"5f6b84f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><h3><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"noopener\">Law 35\/2006 of the Tax on Income of Physical Persons (LIRPF), Article 93<\/a>\u00a0<\/h3><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d678048 elementor-widget elementor-widget-text-editor\" data-id=\"d678048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><h3><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820\" target=\"_blank\" rel=\"noopener\"><strong>Royal Decree 439\/2007 of income TAX Regulations (RIRPF), Articles 113 to 120<\/strong><\/a><\/h3><\/li><\/ul><h4>\u00a0<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ea5f52 elementor-widget elementor-widget-heading\" data-id=\"9ea5f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conditions to Maintain the Special Regime<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2cbe5a elementor-widget elementor-widget-text-editor\" data-id=\"e2cbe5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Article 93 of the LIRPF establishes that the displaced persons to Spain can opt to be taxed as non-residents, provided that certain conditions are met:<\/p><ul><li><strong>Residence:<\/strong> Not have been resident in Spain during the previous five years.<\/li><li><strong>Displacement:<\/strong> Must be the consequence of a contract of employment or acquisition of the status of administrator.<\/li><li><strong>Income:<\/strong> Do not get income through a permanent establishment in Spain.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecbcbe4 elementor-widget elementor-widget-heading\" data-id=\"ecbcbe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Application of the Query V0009-24<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61fdd2c elementor-widget elementor-widget-text-editor\" data-id=\"61fdd2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this query, we evaluate whether the client can keep the special regime after the termination of their employment relationship and to assume the post of manager in a new company. The DGT concludes that, given the brief period between the eesc and the new employment relationship, and subject to compliance with the requirements of article 93 of the LIRPF, the special regime will continue to apply.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd4d4df elementor-widget elementor-widget-image\" data-id=\"cd4d4df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" data-src=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-15-1024x576.jpg\" class=\"attachment-large size-large wp-image-2108 lazyload\" alt=\"Consulta V0009-24 DGT y aplicaci\u00f3n de la Ley Beckham en Espa\u00f1a\" data-srcset=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-15-1024x576.jpg 1024w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-15-300x169.jpg 300w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-15-768x432.jpg 768w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2024\/06\/WEB-SARA-2.0-15.jpg 1366w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/576;\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-744dec6 elementor-widget elementor-widget-heading\" data-id=\"744dec6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Considerations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d78f7f elementor-widget elementor-widget-text-editor\" data-id=\"9d78f7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Business Activity:<\/strong> The consultant must ensure that its activities as administrator did not consider yields obtained through a permanent establishment.<\/li><li><strong>Additional Revenue:<\/strong> If you provide additional services to the company other than the administrator, these need to be evaluated to determine if they fail to meet the conditions of the special regime.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f77cd elementor-widget elementor-widget-heading\" data-id=\"d8f77cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Benefits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b70f94 elementor-widget elementor-widget-text-editor\" data-id=\"7b70f94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Keep the special scheme allows the client to benefit from a tax favorable, paying taxes only on the income earned in Spain at a fixed rate of 24% up to 600,000 euros and 47% for the excess.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b38c54e elementor-widget elementor-widget-heading\" data-id=\"b38c54e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comparative Taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ba5159 elementor-widget elementor-widget-text-editor\" data-id=\"1ba5159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The benefit of the Law Beckham, entrepreneurs can enjoy a fixed rate of 24% up to 600,000 euros and 47% for the excess, in place of the progressive rates of income TAX which can reach up to 45%. Without this regime, the non-residents are taxed at 24% on all of their income from Spanish source, to the exclusion of all foreign income and who have no access to deductions or tax benefits available to residents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-325a623 elementor-widget elementor-widget-heading\" data-id=\"325a623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contact us for specialist advice<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06b92ec elementor-widget elementor-widget-text-editor\" data-id=\"06b92ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In our boutique legal, fiscal, we are prepared to help you understand and take advantage of the benefits of the special regime of the Beckham Law. We offer a full service tax consulting, ensuring that you comply with all regulations and optimices your tax situation.<\/p><p>The query V0009-24 DGT provides clarity on the application of the special regime of the Beckham Law <strong>for entrepreneurs that constitute new companies in Spain.<\/strong> It is a valuable opportunity to optimize your tax situation and benefit from the advantages offered by the Spanish legislation.<\/p><p>Now you can start to optimize your tax benefits today! <a href=\"https:\/\/iuritcorp.com\/en\/asesoria-fiscal-para-particulares\/\"><strong>Book your consultation with us<\/strong><\/a> and let our experts guide you at every step to establish your business in Spain and across the EU.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb1bf2 elementor-widget elementor-widget-text-editor\" data-id=\"2fb1bf2\" data-element_type=\"widget\" data-e-type=\"widget\" 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[137],"tags":[143,150,153,142,148,156],"class_list":["post-2104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ley-beckham-impatriados","tag-declaracion-renta","tag-fiscalidad-internacional","tag-impuestos-espana","tag-iva","tag-ley-beckham","tag-modelos-tributarios"],"_links":{"self":[{"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/posts\/2104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/comments?post=2104"}],"version-history":[{"count":16,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/posts\/2104\/revisions"}],"predecessor-version":[{"id":2540,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/posts\/2104\/revisions\/2540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/media\/2105"}],"wp:attachment":[{"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/media?parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/categories?post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iuritcorp.com\/en\/wp-json\/wp\/v2\/tags?post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}