Spain Tightens the Causal Link Between Relocation and Directorship Under the Beckham Law
- Business Expats
- 13 minutes ago
- 4 min read
What Ruling V1439-25 Means — and How to Act on It
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.
If you are a founder, investor, or executive planning to relocate to Spain, this case reshapes how you must plan — legally, fiscally, and operationally.
Here’s what you need to know — and what to do next.
1. Understand What “Causality” Really Means
The DGT has made it clear:To qualify under the Beckham regime, your relocation must result directly from your appointment as a company director (administrador).
If you were already managing or owning the company before your move, or if your relocation was for personal reasons, the causal link breaks — and the regime won’t apply.
What to do
Build a clear timeline: job offer → appointment → relocation → registration.
Avoid pre-existing management activities before the move.
Keep correspondence, contracts, and relocation evidence aligned in time.
Where Business Expats Helps
We help you design and document a compliant relocation sequence, ensuring your appointment and move are properly structured to meet Spanish tax expectations.
2. Confirm That Your Company Qualifies for the Regime
The company must carry out real economic activity, not simply hold assets.Article 93.1.b).2º of the LIRPF and Article 5.2 of the Corporate Tax Law (LIS) exclude patrimonial or purely holding entities.
What to do
Verify your company’s active status and operational substance.
Collect supporting evidence (invoices, payroll, suppliers, client contracts).
Avoid entities that only manage investments or passive income.
Where Business Expats Helps
We conduct company activity reviews and corporate substance assessments to ensure your entity meets all the legal and fiscal criteria for the Beckham regime.
3. Review Ownership and Control Conditions
Owning shares is not automatically disqualifying.The issue is whether your participation creates a related-party relationship under Article 18 LIS.
What to do
Assess your shareholding percentage and voting rights.
Document board independence — minutes, external audit, delegated authority.
Maintain separation between ownership and management functions.
Where Business Expats Helps
Our team performs shareholder and governance analysis to confirm whether your ownership position affects Beckham Law eligibility — and proposes adjustments if needed.
4. Align the Timing and Documentation
Timing is critical. Your appointment, contract, and relocation must follow a consistent and traceable order.
What to do
Execute board resolutions and service agreements before your arrival.
Register for the Beckham regime within six months of starting work in Spain.
Keep evidence of travel, registration, and residence changes.
Where Business Expats Helps
We assist with pre-relocation planning — synchronizing company records, contracts, and immigration steps so your eligibility is bulletproof.
5. Build an Evidence File (Relocation Dossier)
You’ll need to prove the causal link with hard evidence if audited.The DGT and AEAT will rely on this documentation to validate your claim.
What to include
Board minutes approving your appointment.
Director service contract.
Proof of residence abroad prior to relocation.
Flight records, housing contracts, and Social Security registration (RETA or employment).
NIE/TIE and tax registration forms.
Where Business Expats Helps
We create complete relocation dossiers for our clients — ready for filing, audit, or inspection — ensuring every legal and procedural detail is covered.
6. Avoid Common Mistakes
Returning to manage your own pre-existing company is not eligible.
Moving first and applying later is high-risk.
Assuming the regime applies automatically to founders is incorrect.
Lack of documentation will invalidate your application, even if you meet other conditions.
Where Business Expats Helps
We help you anticipate risks and avoid costly errors that can jeopardize your Beckham regime status.
Business Expats Insight
This ruling marks a shift in Spain’s interpretation of the Beckham Law —from form to substance, from appearance to causality.
Eligibility now depends not only on what position you hold, but why and when you relocated.
At Business Expats, we help global professionals, founders, and investors structure relocations that are:
Legally compliant under Article 93 LIRPF and LIS,
Efficiently timed to optimize tax outcomes, and
Fully documented to withstand review.
Because in international tax planning,
when and why you move makes all the difference.
Your Next Step
Schedule a free consultation: www.BusinessExpats.com
Partner with us to design a compliant relocation or review your current structure.
Let’s talk about your move to Spain — and make sure it works for you.
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