In binding ruling V1374-26 of 4 June 2026, Spain's Directorate General of Taxes (DGT) accepts that a worker under the Beckham Law can stay in the regime if they reduce their working hours with their Spanish employer and combine that with remote work from Spain for a UK company, even while travelling there for about 3 days a month. It also accepts that, once that remote work ends, they can become a paid company administrator (director) of a Spanish company in which they hold 40%, provided that company is not classed as an asset-holding company (entidad patrimonial).
Key points
- Working remotely from Spain for a foreign company meets the regime's requirement even if you travel to its offices, as long as the trips are isolated and required by the remote work itself. In the case considered, about 3 days a month.
- Reducing your hours with your Spanish employer and adding that remote work does not make you lose the regime.
- Becoming a paid administrator of a company in which you hold 40% is compatible, provided the company is not an asset-holding company.
- A short period without activity between two working relationships is tolerated when the previous one ends for reasons beyond your control. The ruling does not resolve voluntary termination.
- If you stop meeting a condition, the exclusion takes effect in the same tax period in which the breach occurs.
The case put to the DGT
The taxpayer moved to Spain on 1 March 2023 to work for a Spanish company (A) and opted for the regime under article 93 of the Personal Income Tax Law (Ley del IRPF). His certificate covers, where applicable, the periods 2023 to 2028, unless he waives the regime or is excluded from it.
He also has two investments:
- A 40% stake in a Spanish leisure sector company (B), acquired in October 2024. Today he is a mere financial investor: he takes no part in management or on the board.
- A 0.5% stake in an operating UK company, which has offered him the role of interim CEO for about 6 months. He has signed an employment contract, would pay contributions to UK social security and would work remotely from his home in Spain, with occasional trips to the UK of about 3 days a month for meetings and interviews.
His plan: Fridays for A, on reduced hours, and Monday to Thursday for the UK company. After that, paid administrator of B with executive duties.
What the DGT answered on each question
1. Is the work for the UK company performed remotely?
Yes. The law requires the work to be performed "remotely, through the exclusive use of computer, telematic and telecommunication means and systems". The DGT clarifies that attending the company's premises or visiting clients does not break that requirement when those visits are isolated in relation to total working time and are required by the remote work itself. The occasional trips to the UK fit that description. It is the same criterion it already applied to someone working remotely for a foreign employer.
2. Can he reduce his hours with A and start working remotely for the UK company?
Yes. The taxpayer could continue applying the special regime in that scenario.
3. Can he leave the UK job and become an administrator of B?
Yes, on one condition: that B is not classed as an asset-holding company. The law allows the regime on the basis of becoming a company administrator, but if the company is an asset-holding company the administrator cannot hold a stake that makes it a related entity. We explain that test in the article on company administrators. In addition, since the taxpayer did not state otherwise, the DGT understands that he would keep his employment relationship with A.
4. Can he combine his work for A with the remote job or with the role at B throughout?
The DGT treats this as answered by the previous replies.
What this means in practice
The regime does not require you to keep the employment situation you had on day one. What it requires is that what you do continues to fit one of the circumstances in article 93.1.b) of the Personal Income Tax Law. This ruling looks at two of them: an employment contract, which is met with an employer in Spain, with a posting ordered by the employer with a posting letter, or with remote work through the exclusive use of telematic means; and becoming an administrator of a company.
The ruling itself sets these conditions:
- Remote work: physical travel must be isolated in relation to total working time and required by the remote work itself. In this case about 3 days a month were accepted.
- Administrator: the company must not be classed as an asset-holding company. The ruling does not analyse whether B is one; it simply makes its answer conditional on B not being one.
- Transitions between activities: the DGT cites its doctrine from rulings V0432-17 and V1739-17. Under that doctrine, when the employment or administrator relationship that led to the move ends for reasons beyond the taxpayer's control, a short period of unemployment or inactivity followed by a new relationship that meets the requirements does not prevent the taxpayer from staying in the regime.
The ruling does not address the effects of paying UK social security contributions, what counts as a "short" period of inactivity, or what stake would make the company a related entity.
Situations that could make you lose the regime
Under article 118 of the Personal Income Tax Regulation, which the ruling cites, anyone who breaches any of the regime's conditions is excluded, and the exclusion takes effect in the tax period in which the breach occurs. We explain this in detail in the article on going self-employed under the Beckham Law. These risks follow from the text:
- Trips that stop being isolated. If physical presence abroad stops being occasional in relation to total working time, or is not required by the remote work, the requirement of remote work through exclusively telematic means might not be met.
- Being an administrator of an asset-holding company with a related-entity stake. Article 93.1.b).2.º expressly excludes it.
- Being left without any activity that meets article 93. The doctrine cited tolerates a short period of inactivity when the previous relationship ends for reasons beyond the taxpayer's control. The ruling does not say what happens if the termination is voluntary or if the inactivity goes on.
- Obtaining income through a permanent establishment in Spain. Article 93.1.c), transcribed in the ruling, sets this out as a condition. The ruling does not analyse it for this specific case.
Summary
| Scenario | DGT answer | Condition |
|---|---|---|
| Remote work from Spain for a UK company, with trips of about 3 days a month | Meets the remote work requirement | Trips isolated and required by the remote work |
| Reducing hours with the Spanish employer and adding the UK remote job | Can stay in the regime | Remote work through the exclusive use of telematic means |
| Leaving the UK job and becoming an administrator of B (40%) | Can stay in the regime | B is not an asset-holding company |
| Keeping A and combining it with the remote job or with the role at B | Answered by the previous replies | The same conditions |
Frequently asked questions
Can I work remotely for a foreign company without losing the Beckham Law?
According to ruling V1374-26, yes, if the work is performed from Spain through the exclusive use of telematic means and visits to the company or to clients are isolated in relation to total working time and are required by the remote work itself.
How many trips abroad are allowed?
The ruling does not set a general limit. In the case analysed it accepted about 3 days a month, assessed in relation to total working time and by their purpose.
Does reducing my hours with my Spanish employer make me lose the regime?
In the case considered, no. The DGT accepted reducing working hours with the Spanish employer and combining them with remote work for a UK company.
Can I be an administrator of a company in which I hold a stake?
Yes, according to the ruling, provided the company is not classed as an asset-holding company. If it were, the law prevents holding a stake that would make it a related entity.
What happens if I am without work for a while between two jobs?
The DGT cites its doctrine from rulings V0432-17 and V1739-17: if the relationship that led to your move ends for reasons beyond your control, a short period of inactivity followed by a new relationship that meets the requirements does not prevent you from staying in the regime. The ruling does not resolve the case of voluntary termination or set how long a short period is.
Before you change jobs
A binding ruling answers the specific facts of the person who submits it, and a different detail, such as the nature of the company, how often you travel or the reason a job ends, can change the conclusion. If you are thinking about combining jobs, moving to remote work or taking on an administrator role, the sensible course is to review it before taking the step, not after. DPLL Tax & Legal, an AEAT collaborating firm based in Barcelona, looks at these cases individually. A free 10 minute call is enough to know whether your change fits within the regime.