The Spanish Tax Authority (Dirección General de Tributos, DGT) has clarified one of the most decisive aspects of Spain’s special expatriate tax regime (Article 93 LIRPF), known as the Beckham Law. In Ruling V1439-25 (29 July 2025), the DGT confirmed that to qualify, there must be a direct and provable causal connection between your move to Spain and your appointment as company director.

At Business Expats, we specialize in cross-border tax planning and international mobility. In this post, we break down everything you need to know about Spain’s inpatriate tax regime, including the key updates for 2025.