English-language tax analysis in Spain of DGT binding rulings 2023-2026 on Directors and Board Members Under the Beckham Regime. Each cited ruling links to the original Spanish text on the DGT consultation database. Article 93.1.b LIRPF allows directors and board members to elect the Beckham regime, subject to a 25% direct/indirect shareholding cap (relaxed for non-patrimonial entities post-Ley 28/2022).
The director route into the Beckham regime is narrower than most advisers describe. The 25% direct-or-indirect shareholding cap is read literally and aggregated across family members.
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This page collects the DGT binding rulings 2023-2026 on Directors and Board Members Under the Beckham Regime within the framework of LIRPF, the IRNR Law and Spain's network of double tax treaties. Article 93.1.b LIRPF allows directors and board members to elect the Beckham regime, subject to a 25% direct/indirect shareholding cap (relaxed for non-patrimonial entities post-Ley 28/2022). Each ruling is summarised in English from a practical tax perspective in Spain; the original Spanish text remains accessible via the DGT consultation database link in each card.
A Spanish taxpayer asks the DGT.
→ View original (Spanish) on the DGT consultation database
📖 DGT doctrine in plain English
DGT applies the director route under Article 93.1.b strictly: the displaced individual must be appointed director or board member of a Spanish entity, with the 25% direct or indirect shareholding cap (looking through related-party holdings) operating as an absolute exclusion threshold. The post-Ley 28/2022 relaxation lifts the cap for operating entities while maintaining it for patrimonial entities (more than 50% of assets in non-business use). Family-related shareholdings are aggregated for the look-through.
A Spanish national who has settled in the United Kingdom writes to the DGT.
→ View original (Spanish) on the DGT consultation database
📖 DGT doctrine in plain English
DGT applies the director route under Article 93.1.b strictly: the displaced individual must be appointed director or board member of a Spanish entity, with the 25% direct or indirect shareholding cap (looking through related-party holdings) operating as an absolute exclusion threshold. The post-Ley 28/2022 relaxation lifts the cap for operating entities while maintaining it for patrimonial entities (more than 50% of assets in non-business use). Family-related shareholdings are aggregated for the look-through.
From the practice
Notes from real cases · Jacob Salama, ICAMálaga 11.294
Founders considering the director route routinely arrive at our office having structured their pre-application share splits to fall just under 25%. The problem is the related-party look-through: spouse, ascendants, descendants and siblings are aggregated. A 20% personal stake plus a parent's 30% stake is a 50% group, and the regime is denied.
Common pitfall: The post-Ley 28/2022 relaxation of the cap for non-patrimonial entities is real — but the qualifying test is the operating-versus-patrimonial entity test of Article 5 LIS, applied on a four-quarter basis. A holding company with significant cash buffers may fall on the patrimonial side and lose the relief.
If the structure is borderline, get a binding ruling under Article 88 LGT before filing the Modelo 149. The cost of an advance ruling is a fraction of the cost of an unsuccessful regime defence three years later.
The rulings confirm the standard framework. Taxpayers should document facts thoroughly and, for complex operations, seek advance certainty through a binding ruling of their own under Article 88 LGT. The legal protection of a favourable DGT ruling is materially stronger than improvised post-event defence.
⚠️ Tax disclaimer: This content reflects Spanish DGT doctrine and Spanish/EU jurisprudence in force at the date of publication. DGT binding rulings only bind the Spanish tax authority on facts substantially identical to those of the consultation (Article 89 LGT); their application by analogy requires care. Treaty positions, the MLI, EU case-law and OECD MC Commentary may have evolved. Before filing any return, refund claim, appeal or position paper with the AEAT, please obtain individualised advice from a Spanish-licensed tax lawyer or registered tax adviser. SALAMA LEGAL SLP does not assume responsibility for decisions taken solely on the basis of this content.
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