DGT | Spanish Tax Journal — Álvaro Crespo García

International remote work from Spain opens the Beckham regime to the foreign executive, but leaves unresolved the risk of permanent establishment of the employer

International remote work from Spain: the Beckham regime opens, but the risk zone is the employer

The DGT confirms that remote work from Spain, through exclusive telematic means, is sufficient to trigger the Beckham regime without a Spanish contract or a Law 14/2013 visa. The risk zone shifts to the foreign employer.

Family-business exemption: the remuneration received from companies transferred in the framework of a restructuring is excluded from the 50% calculation at the level of the holding company

Restructuring into a holding: the prior remuneration of the subsidiaries does not cloud the 50% of the family business

The DGT confirms that the contribution of subsidiaries to a holding does not break the family-business exemption: the prior remuneration from the transferred subsidiaries is not integrated into the 50% calculation at the …

The total division to facilitate generational handover is a valid economic reason for the purposes of the FEAC regime of the Corporate Income Tax

Total division to prepare generational handover: valid economic reason under the FEAC regime

The DGT confirms that a total division aimed at preparing succession and facilitating generational handover is a valid economic reason under article 89.2 of the LIS and accesses the FEAC regime.

Compensation for a non-compete covenant received under the Beckham regime is not taxed in Spain if it derives from activity carried out abroad

The DGT consolidates the tax transparency of the foreign trust: the inter vivos contribution is not a gift for IRPF purposes and the mortis causa transfer to the resident beneficiary opens access to the regional ISD legislation

The DGT consolidates the operative map of the Beckham regime in the administrator modality: causation, passive-wealth filter and continuity

International trusts and inbound workers: the regime of article 93 of the Personal Income Tax Act does not neutralise the resident beneficiary's inheritance tax exposure under personal obligation

The DGT confirms that the office of trustee and general director of a Spanish foundation qualifies as administrator for the purposes of the Beckham regime, and clarifies compatibility with foreign board appointments

The 100 % quasi-shareholder may benefit from the Beckham regime since Law 28/2022, unless the entity is a passive-wealth entity

The foreign transfer of holdings in a German KG holding Spanish real estate to a Familienstiftung is not subject to ITPAJD, but the DGT leaves the 314 LMV rule and the indirect real-estate capital gain under IRNR unaddressed

The Liechtenstein Stiftung has autonomous legal personality under Spanish law: the contribution of Spanish real estate triggers inheritance and gift tax by in rem obligation