Beckham Law despite having your own company abroad? Working from Spain as a shareholder and director

Anyone who moves their residence to Spain and continues working for a company abroad may, under certain conditions, qualify for the so-called Beckham Law under Art. 93 LIRPF. In principle, this also applies where the individual continues their existing employment remotely from Spain after the move.

However, specific issues arise where the employee is also a shareholder or director of the foreign company.

An existing employment relationship can be continued

For the Beckham Law to apply, it is not necessary to enter into a new employment relationship upon moving to Spain or to involve a Spanish employer. Art. 93 LIRPF expressly covers remote work performed from Spain for a foreign employer.

This is confirmed by binding ruling V0476-26 of 2 March 2026. An employee of a Swedish company continued his existing role as “Director of Technology” remotely from Spain after relocating there. The Spanish Directorate-General for Taxation (DGT) considered the Beckham Law to be applicable in principle, provided that a genuine employment relationship exists and the other requirements of Art. 93 LIRPF are met.

What if the employee holds shares in the employer?

Holding shares in a foreign employer does not automatically prevent the Beckham Law from applying.

In binding ruling V1115-25 of 26 June 2025, the employee himself held 20% of the shares in his foreign employer, while a further 60% were held by his wife. Nevertheless, the DGT considered the special tax regime to be applicable in principle to the work performed remotely from Spain.

However, the favourable rulings issued to date do not concern a directly comparable situation involving a sole shareholder who is simultaneously a director or member of the board of directors of the company.

Particular caution for shareholder-directors

Where an individual is simultaneously an employee, controlling shareholder and member of the governing body of a foreign company, a clear distinction must be made between their employment duties and their corporate management functions. Their responsibilities, remuneration and decision-making powers should be clearly defined and exercised accordingly in practice.

If an individual not only works from Spain as an employee but also makes the company’s key business decisions from Spain, this may have tax consequences at the level of the foreign company. Depending on the specific circumstances, this may raise questions concerning a permanent establishment in Spain or even the company’s tax residence in Spain.

These risks exist independently of the individual’s eligibility for the Beckham Law.

Planning before relocating to Spain

Shareholders and directors should therefore review their structure before relocating to Spain. If the foreign company maintains an effective management and decision-making structure outside Spain and the activities performed in Spain are clearly separated from these management functions, this may be of considerable importance for the tax assessment.

What matters is not merely the formal arrangement set out in contracts and corporate documents, but the actual allocation of responsibilities and decision-making powers in practice.

Conclusion

Current administrative practice shows that an existing employment relationship with a foreign company can, in principle, continue after relocating to Spain without this fact alone preventing the application of the Beckham Law. Likewise, holding shares in the employer does not automatically exclude the application of the special tax regime.

However, controlling shareholders and directors require particularly careful analysis. In addition to the personal requirements for applying the Beckham Law, consideration must be given to the genuine nature of the employment relationship and to any potential tax consequences for the foreign company.

Our law firm will be pleased to assist you in analysing your individual situation, handling the necessary administrative procedures and preparing the relevant tax returns. If you are interested or have any specific questions regarding this topic, please feel free to contact us by email or telephone.

Author:

Lisa Wörfel
Tax Advisor
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