{"id":26864,"date":"2026-10-13T14:13:03","date_gmt":"2026-10-13T14:13:03","guid":{"rendered":"https:\/\/www.lawants.com\/?p=26864"},"modified":"2026-10-15T08:53:20","modified_gmt":"2026-10-15T08:53:20","slug":"beckham-law-eor-risks","status":"publish","type":"post","link":"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/","title":{"rendered":"Beckham Law and Employer of Record (EOR) in Spain: Eligibility, Legal Risks and Tax Exposure"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Why_an_EOR_contract_can_put_Beckham_Law_eligibility_at_risk_years_later\" >Why an EOR contract can put Beckham Law eligibility at risk years later<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Can_you_qualify_for_the_Beckham_Law_with_an_EOR_employment_contract\" >Can you qualify for the Beckham Law with an EOR employment contract?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#What_the_Beckham_Law_requires_from_an_employment_relationship\" >What the Beckham Law requires from an employment relationship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#What_an_EOR_contract_cannot_settle\" >What an EOR contract cannot settle<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#The_six-month_Beckham_Law_deadline_and_the_timing_of_your_move\" >The six-month Beckham Law deadline and the timing of your move<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Why_the_typical_EOR_model_creates_employment_and_Beckham_Law_risk_in_Spain\" >Why the typical EOR model creates employment and Beckham Law risk in Spain<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Illegal_worker_supply_risks_in_EOR_structures\" >Illegal worker supply risks in EOR structures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Joint_liability_and_sanctions_for_both_companies\" >Joint liability and sanctions for both companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#An_employee_working_in_Spain_can_trigger_a_permanent_establishment\" >An employee working in Spain can trigger a permanent establishment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#How_company_ownership_affects_Beckham_Law_eligibility_through_an_EOR\" >How company ownership affects Beckham Law eligibility through an EOR<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Controlling_shareholders_the_EOR_employee_route_may_be_unavailable\" >Controlling shareholders: the EOR employee route may be unavailable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Employees_and_non-controlling_shareholders_the_employment_route_may_remain_available\" >Employees and non-controlling shareholders: the employment route may remain available<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#A_digital_nomad_visa_does_not_determine_Beckham_Law_eligibility\" >A digital nomad visa does not determine Beckham Law eligibility<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#What_happens_if_the_AEAT_challenges_Beckham_Law_eligibility\" >What happens if the AEAT challenges Beckham Law eligibility?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Each_tax_return_has_its_own_four-year_review_period\" >Each tax return has its own four-year review period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#If_Beckham_Law_eligibility_is_denied_worldwide_income_interest_and_penalties\" >If Beckham Law eligibility is denied: worldwide income, interest and penalties<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Compliant_routes_to_access_the_Beckham_Law_without_an_EOR\" >Compliant routes to access the Beckham Law without an EOR<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Register_the_foreign_company_directly_when_it_remains_the_real_employer\" >Register the foreign company directly when it remains the real employer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Open_a_Spanish_subsidiary_or_branch_when_the_business_needs_a_Spanish_presence\" >Open a Spanish subsidiary or branch when the business needs a Spanish presence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Use_RETA_or_a_director_route_when_controlling_the_company\" >Use RETA or a director route when controlling the company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#How_Lawants_assesses_an_EOR_and_Beckham_Law_position\" >How Lawants assesses an EOR and Beckham Law position<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Beckham_Law_and_EOR_in_Spain_frequently_asked_questions\" >Beckham Law and EOR in Spain: frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Can_an_EOR_provider_guarantee_the_Beckham_Law_24_tax_rate\" >Can an EOR provider guarantee the Beckham Law 24% tax rate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Does_the_AEAT_certificate_finally_confirm_Beckham_Law_eligibility\" >Does the AEAT certificate finally confirm Beckham Law eligibility?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Can_changing_employer_or_moving_to_an_EOR_affect_an_existing_Beckham_Law_position\" >Can changing employer or moving to an EOR affect an existing Beckham Law position?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/#Why_can_an_EOR_setup_used_in_other_countries_be_problematic_in_Spain\" >Why can an EOR setup used in other countries be problematic in Spain?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_an_EOR_contract_can_put_Beckham_Law_eligibility_at_risk_years_later\"><\/span>Why an EOR contract can put Beckham Law eligibility at risk years later<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<style>\n.lw-hero,\n.lw-hero * {\n  box-sizing: border-box;\n}\n\n.lw-hero {\n  background: linear-gradient(135deg, #7a2535 0%, #8B4444 100%);\n  border-radius: 18px;\n  overflow: hidden;\n  padding: 34px 38px;\n  margin: 0 0 12px 0;\n}\n\n.lw-hero-top {\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  flex-wrap: wrap;\n  gap: 12px;\n  margin-bottom: 24px;\n}\n\n.lw-hero-top img {\n  height: 24px;\n  width: auto;\n  opacity: 0.95;\n}\n\n.lw-hero-pill {\n  color: rgba(255,255,255,0.74);\n  border: 1px solid rgba(255,255,255,0.22);\n  border-radius: 4px;\n  padding: 5px 13px;\n  font-size: 10px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1.35px;\n  text-transform: uppercase;\n  white-space: nowrap;\n}\n\n.lw-hero-divider {\n  height: 1px;\n  background: rgba(255,255,255,0.16);\n  margin-bottom: 24px;\n}\n\n.lw-hero-divider-bottom {\n  height: 1px;\n  background: rgba(255,255,255,0.14);\n  margin: 0 0 20px 0;\n}\n\n.lw-hero h4 {\n  color: rgba(255,255,255,0.95) !important;\n  -webkit-text-fill-color: rgba(255,255,255,0.95) !important;\n  font-size: 16.5px;\n  font-weight: 400;\n  line-height: 1.7;\n  letter-spacing: -0.005em;\n  margin: 0 0 22px 0;\n}\n\n.lw-hero-footer {\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  flex-wrap: wrap;\n  gap: 20px;\n}\n\n.lw-hero-footer-copy {\n  flex: 1;\n  min-width: 270px;\n}\n\n.lw-hero-footer p {\n  color: rgba(255,255,255,0.86) !important;\n  -webkit-text-fill-color: rgba(255,255,255,0.86) !important;\n  font-size: 13.5px;\n  line-height: 1.65;\n  margin: 0;\n}\n\n.lw-hero-note {\n  color: rgba(255,255,255,0.64);\n  font-size: 11.5px;\n  line-height: 1.5;\n  margin-top: 7px;\n}\n\n.lw-hero-cta {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  flex-shrink: 0;\n  background: #ffffff;\n  border: 1px solid rgba(0,0,0,0.06);\n  border-radius: 7px;\n  color: #7a2535 !important;\n  -webkit-text-fill-color: #7a2535 !important;\n  font-size: 12.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 0.1px;\n  padding: 12px 20px;\n  text-align: center;\n  text-decoration: none !important;\n}\n\n.lw-hero-cta:hover {\n  background: #faf5f6;\n  color: #651f2d !important;\n  -webkit-text-fill-color: #651f2d !important;\n}\n\n@media (max-width: 640px) {\n  .lw-hero {\n    padding: 26px 22px;\n  }\n\n  .lw-hero-top {\n    flex-direction: column;\n    align-items: flex-start;\n    gap: 10px;\n    margin-bottom: 20px;\n  }\n\n  .lw-hero-pill {\n    font-size: 9px;\n    letter-spacing: 1.1px;\n    padding: 4px 10px;\n    white-space: normal;\n  }\n\n  .lw-hero-divider {\n    margin-bottom: 20px;\n  }\n\n  .lw-hero h4 {\n    font-size: 15.5px;\n    line-height: 1.65;\n    margin-bottom: 20px;\n  }\n\n  .lw-hero-footer {\n    flex-direction: column;\n    align-items: stretch;\n    gap: 16px;\n  }\n\n  .lw-hero-footer-copy {\n    min-width: 0;\n  }\n\n  .lw-hero-cta {\n    width: 100%;\n    white-space: normal;\n  }\n}\n<\/style>\n\n<div class=\"lw-hero lw-cta-container\" data-cta-type=\"iniziale\">\n\n  <div class=\"lw-hero-top\">\n    <img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Lawants Lawyers and Accountants\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" alt=\"Lawants Lawyers and Accountants\"><\/noscript>\n    <span class=\"lw-hero-pill\">Lawants guide \u00b7 Beckham Law and Employer of Record in Spain<\/span>\n  <\/div>\n\n  <div class=\"lw-hero-divider\"><\/div>\n\n  <h4>\n    In Spain, an EOR that signs the employment contract while the foreign company directs the work will in most cases amount to illegal worker supply under Article 43 of the Workers\u2019 Statute. That exposes both companies to sanctions and puts the employee\u2019s Beckham Law application at risk, because the employment relationship it relies on may not be genuine. The risk is also unnecessary: a foreign company does not need an EOR to hire in Spain. It can register directly as an employer.<br>\n    For the employee, the problem surfaces later. The Spanish Tax Agency (AEAT) accepts the option at filing. Years later, when nothing can be changed, it can review whether a genuine employment relationship ever existed. If it did not, every open year is reassessed under ordinary resident rules.\n    If you own or control the foreign company, an EOR cannot make you its employee, so the employment route to the Beckham Law may be unavailable from the start. <BR><BR>This guide explains when an EOR may support Beckham Law eligibility, why ownership and control change the analysis and which compliant route fits the facts.\n  <\/h4>\n\n  <div class=\"lw-hero-divider-bottom\"><\/div>\n\n  <div class=\"lw-hero-footer\">\n\n    <div class=\"lw-hero-footer-copy\">\n      <p>\n        The appropriate route depends on the actual ownership, direction of work and employer functions in each case. Lawants assesses these facts together before the contract is signed or the Beckham Law option is exercised.\n      <\/p>\n\n      <div class=\"lw-hero-note\">\n        Written assessment \u00b7 Roberto Bosco replies within 24 business hours\n      <\/div>\n    <\/div>\n\n    <a href=\"https:\/\/www.lawants.com\/en\/contact\/\" class=\"lw-hero-cta\" data-cta-click=\"iniziale\">\n      Request an EOR &amp; Beckham Law assessment\n    <\/a>\n\n  <\/div>\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_you_qualify_for_the_Beckham_Law_with_an_EOR_employment_contract\"><\/span>Can you qualify for the Beckham Law with an EOR employment contract?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<style>\n.lw-answer-box,\n.lw-answer-box * {\n  box-sizing: border-box;\n}\n\n.lw-answer-box {\n  background: #faf7f7;\n  border: 1px solid #efe4e4;\n  border-left: 4px solid #8B4444;\n  border-radius: 12px;\n  padding: 19px 23px 20px;\n  margin: 22px 0 26px;\n}\n\n.lw-answer-label {\n  display: block;\n  color: #8B4444;\n  font-size: 9.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1.3px;\n  text-transform: uppercase;\n  margin: 0 0 8px;\n}\n\n.lw-answer-box p {\n  color: #2f2829 !important;\n  -webkit-text-fill-color: #2f2829 !important;\n  font-size: 15px;\n  line-height: 1.72;\n  margin: 0;\n}\n\n.lw-answer-box p strong {\n  color: #7a2535;\n  font-weight: 700;\n}\n\n@media (max-width: 640px) {\n  .lw-answer-box {\n    padding: 17px 18px 18px;\n  }\n\n  .lw-answer-box p {\n    font-size: 14.5px;\n  }\n}\n<\/style>\n\n<div class=\"lw-answer-box\" role=\"note\" aria-label=\"Short answer on EOR and Beckham Law eligibility\">\n  <span class=\"lw-answer-label\">In short<\/span>\n  <p>You can apply for the Beckham Law through an EOR. <strong>We would not recommend it.<\/strong> <BR>The Spanish Tax Agency (AEAT) accepts the application at filing, but it can review it years later, when nothing can be changed. If the employment relationship was not genuine, you pay Spanish tax on your worldwide income for every open year, at progressive rates, not 24%.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">An <strong>Employer of Record (EOR)<\/strong> is a Spanish provider that, under an <a href=\"https:\/\/www.lawants.com\/en\/eor-spain\/\" data-type=\"post\" data-id=\"22695\">EOR employment model<\/a>, becomes the contractual employer of a person who actually works for a foreign company. The arrangement is <strong>frequently proposed<\/strong> when an individual relocates to Spain while continuing to work for that company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So <strong>what does an EOR actually give you?<\/strong> Paperwork: a Spanish contract, payroll and Social Security registration. <strong>Not a change in who really employs you.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The individual then uses that paperwork to <strong><a href=\"https:\/\/www.lawants.com\/en\/beckham-law\/\">apply for the Beckham Law<\/a><\/strong>, Spain\u2019s special tax regime for people relocating for work. It applies a flat 24% rate to the relevant base up to \u20ac600,000, with 47% applying above that amount, for the year of arrival and the following five tax years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The application is made through Modelo 149, the form that exercises the option, and on paper <strong>it can look complete<\/strong>. But paperwork alone<strong> cannot create legal substance <\/strong>or<strong> establish which company performs the employer role in practice<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the foreign company keeps the employer powers, the arrangement will in most cases amount to <strong>illegal worker supply<\/strong>, with liabilities for both companies and, years later, a reassessment of the individual under ordinary resident rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rest of this guide <strong>follows that risk step by step<\/strong>: what the law requires, what an EOR contract does not resolve, how ownership changes the analysis, what the AEAT can review years later and the routes that avoid the problem.<\/p>\n\n\n\n<style>\n.lw-glance-a,.lw-glance-a *{box-sizing:border-box}\n.lw-glance-a{background:#fff;border:1px solid #ebe3e3;border-radius:16px;margin:24px 0 28px;overflow:hidden;box-shadow:0 8px 24px rgba(48,30,34,.04)}\n.lw-glance-a-head{display:flex;align-items:baseline;gap:12px;flex-wrap:wrap;padding:15px 22px;background:#fdfbfb;border-bottom:1px solid #eee7e7}\n.lw-glance-a-eyebrow{color:#8B4444;font-size:9.5px;font-weight:700;letter-spacing:1.35px;text-transform:uppercase}\n.lw-glance-a-title{color:#282323;font-size:15.5px;font-weight:700;line-height:1.4}\n.lw-glance-a-flow{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));list-style:none;margin:0;padding:0}\n.lw-glance-a-step{position:relative;margin:0;padding:16px 16px 17px 18px;border-right:1px solid #f0eaea}\n.lw-glance-a-step:last-child{border-right:0}\n.lw-glance-a-step::after{content:\"\\203A\";position:absolute;top:50%;right:-7px;transform:translateY(-50%);z-index:1;width:14px;height:22px;display:flex;align-items:center;justify-content:center;background:#fff;color:#b88089;font-size:17px;line-height:1}\n.lw-glance-a-step:last-child::after{display:none}\n.lw-glance-a-n{display:block;color:#8B4444;font-size:9.5px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;margin:0 0 5px}\n.lw-glance-a-step strong{display:block;color:#2f2829;font-size:13.5px;font-weight:700;line-height:1.38;margin:0 0 5px}\n.lw-glance-a-step p{color:#6a6364 !important;-webkit-text-fill-color:#6a6364 !important;font-size:12px;line-height:1.5;margin:0}\n.lw-glance-a-step.is-risk{background:#fbf1f2}\n.lw-glance-a-step.is-risk .lw-glance-a-n,.lw-glance-a-step.is-risk strong{color:#7a2535}\n.lw-glance-a-step.is-ok{background:#f3f8f4}\n.lw-glance-a-step.is-ok .lw-glance-a-n{color:#4f6f58}\n.lw-glance-a-step.is-ok strong{color:#2f4a37}\n.lw-glance-a-step.is-risk::after,.lw-glance-a-step.is-ok::after{background:transparent}\n@media(max-width:700px){\n.lw-glance-a-flow{grid-template-columns:1fr}\n.lw-glance-a-step{border-right:0;border-bottom:1px solid #f0eaea;padding:13px 18px}\n.lw-glance-a-step:last-child{border-bottom:0}\n.lw-glance-a-step::after{display:none}\n}\n<\/style>\n<div class=\"lw-glance-a\" role=\"note\" aria-label=\"At a glance: EOR and Beckham Law eligibility\">\n<div class=\"lw-glance-a-head\"><span class=\"lw-glance-a-eyebrow\">At a glance<\/span><span class=\"lw-glance-a-title\">Why an EOR and the Beckham Law are a risky combination<\/span><\/div>\n<ol class=\"lw-glance-a-flow\">\n<li class=\"lw-glance-a-step\"><span class=\"lw-glance-a-n\">1 &middot; At filing<\/span><strong>An EOR can provide the filing documents<\/strong><p>Its contract, payroll and Social Security records support Modelo 149.<\/p><\/li>\n<li class=\"lw-glance-a-step\"><span class=\"lw-glance-a-n\">2 &middot; In practice<\/span><strong>The relationship may not be genuine<\/strong><p>The foreign company directs the work, or you control it.<\/p><\/li>\n<li class=\"lw-glance-a-step\"><span class=\"lw-glance-a-n\">3 &middot; Years later<\/span><strong>The review comes late<\/strong><p>The AEAT checks when nothing can be changed.<\/p><\/li>\n<li class=\"lw-glance-a-step is-risk\"><span class=\"lw-glance-a-n\">4 &middot; Consequence<\/span><strong>You can lose the regime retroactively<\/strong><p>Open years taxed on worldwide income at progressive rates, plus interest and possible penalties.<\/p><\/li>\n<li class=\"lw-glance-a-step is-ok\"><span class=\"lw-glance-a-n\">5 &middot; Way out<\/span><strong>You may not need an EOR<\/strong><p>Most foreign companies can hire directly.<\/p><\/li>\n<\/ol>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_the_Beckham_Law_requires_from_an_employment_relationship\"><\/span>What the Beckham Law requires from an employment relationship<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For an employment-based application, the <strong>relevant conditions<\/strong> include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the individual must not have been a Spanish tax resident in the five years before the move;<\/li>\n\n\n\n<li>the relocation must result from a qualifying circumstance, such as a genuine employment relationship;<\/li>\n\n\n\n<li>the option must be exercised within six months of the relevant Social Security registration.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For the complete eligibility rules, see the <strong>Lawants <a href=\"https:\/\/www.lawants.com\/en\/beckham-law\/\">Beckham Law guide<\/a><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_an_EOR_contract_cannot_settle\"><\/span>What an EOR contract cannot settle<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An EOR supports the filing, not the eligibility. <\/strong>Eligibility depends on <strong>who really directs your work <\/strong>and whether you control the foreign company. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The contract, payroll and Social Security records may therefore support the filing, but they do not resolve two substantive questions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Operational control:<\/strong> if the EOR signs the contract while the foreign company continues to direct and supervise the work, the arrangement will in most cases amount to illegal worker supply. The same mismatch can undermine the employment relationship relied on for <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\">Article 93 LIRPF<\/a>.<\/li>\n\n\n\n<li><strong>Ownership and control:<\/strong> if the individual controls the foreign company and their own work, an EOR cannot create the subordination required for employee status. In that case, the employment-based route may be unavailable from the outset.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_six-month_Beckham_Law_deadline_and_the_timing_of_your_move\"><\/span>The six-month Beckham Law deadline and the timing of your move<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The bottom line is that the job must be the reason you move to Spain, not something you find once you are here.<\/strong> You then have six months from your Spanish Social Security registration to apply. If you move first and sort out the job afterwards, you may already have lost the regime.<\/p>\n\n\n\n<style>\n.lw-caseM,.lw-caseM *{box-sizing:border-box}\n.lw-caseM{background:linear-gradient(145deg,#ffffff 0%,#fbf8f8 100%);border:1px solid #e6d9d9;border-radius:16px;overflow:hidden;margin:30px 0 36px;box-shadow:0 12px 30px rgba(52,31,31,.06)}\n.lw-caseM .lw-caseM-strip{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:10px 16px;background:linear-gradient(135deg,#7a2535 0%,#8B4444 100%);padding:14px 32px}\n.lw-caseM .lw-caseM-strip img{height:20px;width:auto;display:block;opacity:.96}\n.lw-caseM .lw-caseM-badge{display:inline-flex;align-items:center;gap:8px;background:#ffffff;border-radius:999px;padding:6px 14px 6px 10px;color:#7a2535;font-size:10px;font-weight:700;line-height:1.3;letter-spacing:1.5px;text-transform:uppercase}\n.lw-caseM .lw-caseM-badge 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24px}\n.lw-caseM .lw-caseM-label{display:flex;align-items:center;gap:10px;color:#8B4444;font-size:11px;font-weight:700;line-height:1.4;letter-spacing:1.6px;text-transform:uppercase;margin:0 0 12px}\n.lw-caseM .lw-caseM-client .lw-caseM-label:after{content:\"\";flex:1;height:1px;background:#e6d9d9}\n.lw-caseM .lw-caseM-text{color:#4a4a4a !important;font-size:14.5px;line-height:1.75;margin:0 !important}\n.lw-caseM .lw-caseM-out{background:#faf7f7;border:1px solid #eee4e4;border-left:3px solid #8B4444;border-radius:12px;padding:18px 20px}\n.lw-caseM .lw-caseM-out ul{list-style:none;margin:0;padding:0}\n.lw-caseM .lw-caseM-out li{position:relative;color:#2a1018;font-size:14px;font-weight:600;line-height:1.5;margin:0 0 9px;padding:0 0 0 18px}\n.lw-caseM .lw-caseM-out li:last-child{margin-bottom:0}\n.lw-caseM .lw-caseM-out li:before{content:\"\";position:absolute;left:0;top:.62em;width:7px;height:7px;border-radius:50%;background:#8B4444}\n.lw-caseM .lw-caseM-foot{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:14px 24px;background:#f7eeee;border:1px solid #eadcdc;border-left:3px solid #8B4444;border-radius:12px;padding:16px 20px}\n.lw-caseM .lw-caseM-foot p{flex:1 1 260px;font-family:Spectral,Georgia,\"Times New Roman\",serif;color:#7a2535 !important;font-size:19px;font-weight:600;line-height:1.35;margin:0 !important}\n.lw-caseM .lw-caseM-cta{display:inline-flex;align-items:center;justify-content:center;flex-shrink:0;background:#8B4444;border:1px solid rgba(0,0,0,.08);box-shadow:inset 0 1px 0 rgba(255,255,255,.12);color:#ffffff !important;-webkit-text-fill-color:#ffffff;font-size:12.5px;font-weight:600;line-height:1.4;letter-spacing:.15px;padding:11px 20px;border-radius:999px;text-decoration:none !important}\n.lw-caseM .lw-caseM-cta:hover{background:#7a2535}\n.lw-caseM .lw-caseM-cta:focus-visible{outline:3px solid #8B4444;outline-offset:3px}\n@media (max-width:720px){\n.lw-caseM .lw-caseM-cols{grid-template-columns:1fr;gap:20px}\n}\n@media (max-width:520px){\n.lw-caseM .lw-caseM-strip{padding:12px 20px}\n.lw-caseM .lw-caseM-facts{padding:10px 20px;gap:4px 18px}\n.lw-caseM .lw-caseM-body{padding:24px 20px}\n.lw-caseM .lw-caseM-title{font-size:23px}\n.lw-caseM .lw-caseM-foot p{font-size:18px}\n.lw-caseM .lw-caseM-cta{width:100%;white-space:normal;text-align:center}\n}\n<\/style>\n\n<div class=\"lw-caseM lw-cta-container\" data-cta-type=\"case-study\" role=\"note\" aria-label=\"Real client case study: the Beckham Law and planning before landing in Spain\">\n\n  <div class=\"lw-caseM-strip\">\n    <img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Lawants\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" alt=\"Lawants\"><\/noscript>\n    <span class=\"lw-caseM-badge\">\n      <svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"><\/path><path d=\"M14 3v5h5\"><\/path><path d=\"M9 14.5l2 2 4-4\"><\/path><\/svg>\n      Real Client Case\n    <\/span>\n  <\/div>\n\n  <div class=\"lw-caseM-facts\">\n    <div class=\"lw-caseM-fact\"><span class=\"lw-caseM-fl\">Sector<\/span><span class=\"lw-caseM-fv\">Travel company<\/span><\/div>\n    <div class=\"lw-caseM-fact\"><span class=\"lw-caseM-fl\">Came for<\/span><span class=\"lw-caseM-fv\">Beckham Law<\/span><\/div>\n    <div class=\"lw-caseM-fact\"><span class=\"lw-caseM-fl\">Real issue<\/span><span class=\"lw-caseM-fv\">Place of management<\/span><\/div>\n  <\/div>\n\n  <div class=\"lw-caseM-body\">\n    <p class=\"lw-caseM-title\">The Beckham Law Was the Least Important Part of This Founder\u2019s Move to Spain<\/p>\n\n    <div class=\"lw-caseM-cols\">\n      <div class=\"lw-caseM-client\">\n        <span class=\"lw-caseM-label\">The Client<\/span>\n        <p class=\"lw-caseM-text\">The founder and sole owner of an Italian travel company with a seven-figure turnover, planning to move to Spain and run the business from there. The founder had already lived in Spain some years earlier.<\/p>\n      <\/div>\n      <div class=\"lw-caseM-out\">\n        <span class=\"lw-caseM-label\">The Result<\/span>\n        <ul>\n          <li>An Italian company that stays Italian<\/li>\n          <li>A Spanish position that matches what the founder actually does<\/li>\n          <li>A Beckham Law decision based on figures, not on hearsay<\/li>\n        <\/ul>\n      <\/div>\n    <\/div>\n\n    <div class=\"lw-caseM-foot\">\n      <p>The form is the easy part. Plan before you land.<\/p>\n      <a class=\"lw-caseM-cta\" href=\"https:\/\/www.lawants.com\/en\/case-history\/beckham-law-spain-move\/\" data-cta-click=\"case-study\">Read the Full Case<\/a>\n    <\/div>\n  <\/div>\n\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Many people <strong>read the six-month deadline as time to settle in<\/strong>: they move to Spain, obtain their NIE, sign a lease, start living here and only then look for a job or ask their employer to put them on an EOR. By the time they speak to an adviser, the move has already happened without a qualifying reason.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The six months run from the Spanish Social Security registration linked to the job that brings you here. They do not cure a move that took place before that job existed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the <strong>typical EOR scenario<\/strong>: the individual relocates for personal reasons and the foreign employer then arranges an EOR so they can keep working from Spain. The paperwork is filed on time. The causal link is missing.<\/p>\n\n\n\n<style>\n.lw-hire-cta1-grid{display:grid;grid-template-columns:1fr 100px;gap:24px;align-items:start}\n.lw-hire-cta1 a:focus-visible{outline:3px solid #8B4444;outline-offset:4px}\n@media(max-width:600px){\n.lw-hire-cta1-grid{display:flex;flex-direction:column-reverse;align-items:center;gap:20px}\n.lw-hire-cta1-grid>div{width:100%}\n.lw-hire-cta1-grid img{width:90px !important;height:90px !important;margin-bottom:4px}\n.lw-hire-cta1 a{width:100%;text-align:center;white-space:normal}\n}\n<\/style>\n\n<div class=\"lw-cta-container lw-hire-cta1\" data-cta-type=\"mediana\" style=\"background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:32px 0 40px 0;box-shadow:0 8px 24px rgba(20,20,20,.03);\">\n\n<div class=\"lw-hire-cta1-grid\">\n\n<div>\n\n<span style=\"display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 16px 0;\">\nBeckham Law &middot; Eligibility assessment\n<\/span>\n\n<p style=\"color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 12px 0;line-height:1.38;letter-spacing:-.01em;\">\nThe right moment to plan the Beckham Law is before you land\n<\/p>\n\n<p style=\"color:#5f5f5f;font-size:13.5px;line-height:1.75;margin:0 0 12px 0;\">\nLawants reviews your tax residence, the timing of your arrival and start of employment, the nature and source of your income and the other Article 93 conditions, and gives you a clear, reasoned conclusion on whether the Beckham Law fits your case.\n<\/p>\n\n<p style=\"color:#8B4444;font-size:13px;font-weight:600;margin:0 0 14px 0;\">\nIf it does, Lawants prepares and files the application with the Spanish Tax Agency and follows it through to the final resolution. If it does not, you receive a comparison of realistic alternatives before any irreversible step.\n<\/p>\n\n<p style=\"color:#8a8a8a;font-size:12px;line-height:1.5;margin:0 0 20px 0;\">\nRanked among the <strong style=\"color:#8B4444;\">Best Law Firms in Spain<\/strong>\n<\/p>\n\n<div style=\"display:flex;align-items:center;gap:16px;flex-wrap:wrap;\">\n\n<a href=\"https:\/\/www.lawants.com\/en\/contact\/\" data-cta-click=\"mediana\" style=\"display:inline-flex;align-items:center;justify-content:center;background:#8B4444;border:1px solid rgba(0,0,0,.08);box-shadow:inset 0 1px 0 rgba(255,255,255,.12);color:#fff !important;-webkit-text-fill-color:#fff;font-size:12.5px;font-weight:600;padding:11px 20px;border-radius:999px;text-decoration:none;letter-spacing:.15px;flex-shrink:0;\">\nRequest a Beckham Law eligibility assessment\n<\/a>\n\n<div style=\"font-size:11.5px;color:#8a8a8a;line-height:1.5;\">\n<strong style=\"color:#8B4444;font-weight:600;\">Roberto Bosco<\/strong><br>\nManaging Director, Lawants<br>\nResponse within 24 business hours\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Roberto Bosco, Managing Director of Lawants\" style=\"width:100px;height:100px;border-radius:50%;object-fit:cover;border:2px solid #f7f2f2;box-shadow:0 0 0 1px #ece3e3;display:block;flex-shrink:0;\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" alt=\"Roberto Bosco, Managing Director of Lawants\" style=\"width:100px;height:100px;border-radius:50%;object-fit:cover;border:2px solid #f7f2f2;box-shadow:0 0 0 1px #ece3e3;display:block;flex-shrink:0;\"><\/noscript>\n\n<\/div>\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_the_typical_EOR_model_creates_employment_and_Beckham_Law_risk_in_Spain\"><\/span>Why the typical EOR model creates employment and Beckham Law risk in Spain<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>One company signs the contract, another directs the work.<\/strong> That split is a <strong>problem for both companies<\/strong> and, through the same facts, <strong>for your Beckham Law position.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Not every arrangement sold as an Employer of Record carries the same risk. If a foreign company outsources <strong>payroll<\/strong> to a Spanish provider but remains the legal and actual employer, that is a legitimate service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The problem starts when the roles split: the Spanish provider signs the contract, but the foreign business keeps the employer powers and the operational control. In most cases that will amount to <strong>illegal worker supply<\/strong>. And because the same relationship is the one used for the Article 93 application, the structure is scrutinised on three fronts, and the same facts that expose the companies can undermine your Beckham Law eligibility.<\/p>\n\n\n\n<style>\n.lw-risk-glance,\n.lw-risk-glance * {\n  box-sizing: border-box;\n}\n.lw-risk-glance {\n  display: grid;\n  grid-template-columns: repeat(3, minmax(0, 1fr));\n  gap: 14px;\n  margin: 22px 0 28px 0;\n}\n.lw-risk-glance-card {\n  position: relative;\n  overflow: hidden;\n  background: linear-gradient(145deg, #ffffff 0%, #fbf8f8 100%);\n  border: 1px solid #e8dfdf;\n  border-radius: 16px;\n  padding: 22px 20px 20px;\n  box-shadow: 0 12px 30px rgba(52, 31, 31, 0.06);\n}\n.lw-risk-glance-card::before {\n  content: \"\";\n  position: absolute;\n  top: 0;\n  right: 0;\n  left: 0;\n  height: 3px;\n  background: linear-gradient(90deg, #7a2535 0%, #a96767 55%, #eadada 100%);\n}\n.lw-risk-glance-label {\n  display: inline-flex;\n  align-items: center;\n  color: #8B4444;\n  background: #f7eeee;\n  border: 1px solid #eadcdc;\n  border-radius: 999px;\n  padding: 4px 9px;\n  margin: 0 0 12px 0;\n  font-size: 9px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1px;\n  text-transform: uppercase;\n}\n.lw-risk-glance-card h4 {\n  margin: 0 !important;\n  color: #252020 !important;\n  -webkit-text-fill-color: #252020 !important;\n  font-size: 15px !important;\n  font-weight: 700 !important;\n  line-height: 1.42 !important;\n}\n.lw-risk-glance-card p {\n  margin: 7px 0 0 0;\n  color: #625d5d;\n  font-size: 12.5px;\n  line-height: 1.6;\n}\n@media (max-width: 640px) {\n  .lw-risk-glance {\n    grid-template-columns: 1fr;\n  }\n}\n<\/style>\n<div class=\"lw-risk-glance\" aria-label=\"Key risks of the typical EOR model in Spain\">\n  <div class=\"lw-risk-glance-card\">\n    <div class=\"lw-risk-glance-label\">Employment law<\/div>\n    <h4>Illegal worker supply<\/h4>\n    <p>The Spanish provider signs the contract, but the foreign company keeps the employer powers.<\/p>\n  <\/div>\n  <div class=\"lw-risk-glance-card\">\n    <div class=\"lw-risk-glance-label\">Company exposure<\/div>\n    <h4>Joint liability and sanctions<\/h4>\n    <p>Both companies may face salary, Social Security and administrative consequences.<\/p>\n  <\/div>\n  <div class=\"lw-risk-glance-card\">\n    <div class=\"lw-risk-glance-label\">Corporate tax<\/div>\n    <h4>Permanent establishment<\/h4>\n    <p>The worker&rsquo;s activity may create a taxable presence for the foreign company.<\/p>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Illegal_worker_supply_risks_in_EOR_structures\"><\/span>Illegal worker supply risks in EOR structures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In Spain, <strong>only authorised temporary employment agencies may supply workers to another company.<\/strong> These are the <strong><em>Empresas de Trabajo Temporal<\/em> or ETTs<\/strong> regulated by Ley 14\/1994. Illegal worker supply occurs when one company formally employs a person but makes that person available to another, and an EOR that signs the contract while the foreign company directs the work will in most cases fall outside the ETT rule and amount to illegal worker supply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.boe.es\/buscar\/pdf\/2015\/BOE-A-2015-11430-consolidado.pdf\">Article 43 of the Spanish Workers\u2019 Statute<\/a> looks beyond commercial labels and the employer named in the contract. The analysis considers which company:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>selects the worker and determines the remuneration;<\/li>\n\n\n\n<li>assigns, supervises and evaluates the work;<\/li>\n\n\n\n<li>controls working time, holidays and absences;<\/li>\n\n\n\n<li>exercises disciplinary and termination powers;<\/li>\n\n\n\n<li>receives the work and bears the business risk.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If the foreign company retains these functions while the Spanish provider mainly signs the contract and operates payroll, the arrangement will in most cases amount to <strong>illegal worker supply<\/strong>. This does not automatically determine Beckham Law eligibility, but the same mismatch can <strong>undermine<\/strong> both the qualifying employment relationship and its link to the relocation required by Article 93 LIRPF.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Joint_liability_and_sanctions_for_both_companies\"><\/span>Joint liability and sanctions for both companies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If Article 43 applies, the Spanish provider and the foreign company can be jointly liable, so salary and Social Security debts can be claimed from either of them.<\/strong> The worker can also choose which one to stay with permanently, and the infringement is classified as very serious under <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2000-15060\">Article 8.2 LISOS<\/a>, so administrative sanctions may follow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>These consequences primarily affect the companies<\/strong>. The individual faces separate Beckham Law exposure if the same facts show that the qualifying employment relationship was absent or did not cause the relocation to Spain.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"An_employee_working_in_Spain_can_trigger_a_permanent_establishment\"><\/span>An employee working in Spain can trigger a permanent establishment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The EOR does not shield the foreign company. What counts is what the employee does in Spain, not who signs the contract.<\/strong> An employee working in Spain for a foreign company may create a <a href=\"https:\/\/www.lawants.com\/en\/permanent-establishment-spain\/\"><strong>permanent establishment<\/strong><\/a>, even when an EOR is named as the contractual employer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The analysis concerns the foreign company\u2019s actual operations in Spain. Under <a href=\"https:\/\/www.boe.es\/buscar\/pdf\/2004\/BOE-A-2004-4527-consolidado.pdf\">Article 13 TRLIRNR<\/a> and Article 5 of the applicable tax treaty, relevant factors include whether the company has a place of business in Spain and whether the employee concludes or helps secure contracts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Permanent establishment is not automatic. If <strong>the employee\u2019s activities trigger it<\/strong>, the attributable profits may become subject to Spanish corporate taxation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The EOR\u2019s role is only one part of the eligibility analysis. The individual\u2019s ownership and control of the foreign company also matter because a controlling founder may not qualify through the same employment route as a non-controlling employee.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_company_ownership_affects_Beckham_Law_eligibility_through_an_EOR\"><\/span>How company ownership affects Beckham Law eligibility through an EOR<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Before asking who the employer is, ask who controls the foreign company. If it is you, the analysis changes completely.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ownership and control determine whether genuine employee status can exist. If the individual controls both the business and their own work, an EOR cannot create the direction and subordination required by Article 93 LIRPF.<\/p>\n\n\n\n<style>\n.lw-fork-grid,\n.lw-fork-grid * {\n  box-sizing: border-box;\n}\n.lw-fork-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 16px;\n  margin: 24px 0 28px 0;\n}\n.lw-fork-card {\n  position: relative;\n  overflow: hidden;\n  background: linear-gradient(145deg, #ffffff 0%, #fbf8f8 100%);\n  border: 1px solid #e8dfdf;\n  border-radius: 16px;\n  padding: 22px 22px 20px;\n  box-shadow: 0 12px 28px rgba(52, 31, 31, 0.06);\n}\n.lw-fork-card::before {\n  content: \"\";\n  position: absolute;\n  top: 0;\n  right: 0;\n  left: 0;\n  height: 3px;\n  background: linear-gradient(90deg, #7a2535 0%, #a96767 55%, #eadada 100%);\n}\n.lw-fork-card.lw-fork-b::before {\n  background: linear-gradient(90deg, #8a8a8a 0%, #c4b8b8 55%, #eadada 100%);\n}\n.lw-fork-label {\n  display: inline-flex;\n  align-items: center;\n  color: #8B4444;\n  background: #f7eeee;\n  border: 1px solid #eadcdc;\n  border-radius: 999px;\n  padding: 5px 11px;\n  margin: 0 0 13px 0;\n  font-size: 9.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1.1px;\n  text-transform: uppercase;\n}\n.lw-fork-card.lw-fork-b .lw-fork-label {\n  color: #6b6363;\n  background: #f4efef;\n  border-color: #e6dfdf;\n}\n.lw-fork-card p {\n  margin: 0;\n  color: #565151;\n  font-size: 13.3px;\n  line-height: 1.65;\n}\n@media (max-width: 640px) {\n  .lw-fork-grid {\n    grid-template-columns: 1fr;\n  }\n}\n<\/style>\n<div class=\"lw-fork-grid\">\n  <div class=\"lw-fork-card\">\n    <span class=\"lw-fork-label\">Controlling shareholder<\/span>\n    <p>The employee route may be unavailable where the individual controls the company and their own work. RETA classification and a separate director route must then be considered.<\/p>\n  <\/div>\n  <div class=\"lw-fork-card lw-fork-b\">\n    <span class=\"lw-fork-label\">Employee or non-controlling shareholder<\/span>\n    <p>A genuine employment relationship may exist. The remaining question is which company performs the employer functions and whether the other Article 93 requirements are met.<\/p>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Controlling_shareholders_the_EOR_employee_route_may_be_unavailable\"><\/span>Controlling shareholders: the EOR employee route may be unavailable<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If you control the company and your own work, you are generally not its employee, and no EOR contract changes that.<\/strong> Employee status requires work within another party\u2019s organisation and direction, described as <em>ajenidad<\/em> and <em>dependencia<\/em>, and an EOR cannot create those elements when the individual controls the foreign company and their own activity. The question then becomes RETA and <a href=\"https:\/\/www.lawants.com\/en\/beckham-law-shareholder-employees\/\" data-type=\"post\" data-id=\"26650\">which other Beckham Law route fits<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11724\">Article 305.2.b LGSS<\/a>, a working shareholder who habitually, personally and directly manages or provides paid services to a company is generally included in <strong>RETA<\/strong> when effective control exists. For these purposes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>control exists with <strong>at least 50% ownership<\/strong>;<\/li>\n\n\n\n<li>control is presumed from <strong>one-third ownership<\/strong>;<\/li>\n\n\n\n<li>control is also presumed from <strong>25% ownership<\/strong> when management functions are performed;<\/li>\n\n\n\n<li>a presumption may arise when at least 50% is held with a cohabiting spouse or relatives up to the second degree.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The last three presumptions can be rebutted, while effective control may also be established through other evidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These are Social Security tests, not automatic Beckham Law ownership thresholds. Ownership below 50% does not necessarily exclude control. Voting rights, management powers, family ownership and shareholder agreements may also be relevant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the facts show effective control, the Spanish Social Security Treasury (TGSS) may require RETA classification, while the AEAT may find that the employment relationship relied on for the Beckham Law did not exist. An EOR contract cannot replace the missing direction and subordination.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Practical consequence:<\/strong> a controlling shareholder should not be presented as an employee of their own company in the tax, Social Security or immigration documentation when the facts do not support employee status.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">A genuine director appointment is a separate Beckham Law route<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A genuine appointment as director may provide a separate route under Article 93.1.b).2\u00ba LIRPF. The appointment must be real, properly documented and connected to the relocation. It is not the EOR employee route under another title.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See our complete guide to the <a href=\"https:\/\/www.lawants.com\/en\/beckham-law-founders\/\">Beckham Law for founders and directors<\/a>.<\/p>\n\n\n\n<style>\n.lw-caseP,.lw-caseP *{box-sizing:border-box}\n.lw-caseP{background:linear-gradient(145deg,#ffffff 0%,#fbf8f8 100%);border:1px solid #e6d9d9;border-radius:16px;overflow:hidden;margin:30px 0 36px;box-shadow:0 12px 30px rgba(52,31,31,.06)}\n.lw-caseP .lw-caseP-strip{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:10px 16px;background:linear-gradient(135deg,#7a2535 0%,#8B4444 100%);padding:14px 32px}\n.lw-caseP .lw-caseP-strip img{height:20px;width:auto;display:block;opacity:.96}\n.lw-caseP .lw-caseP-badge{display:inline-flex;align-items:center;gap:8px;background:#ffffff;border-radius:999px;padding:6px 14px 6px 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#8B4444;outline-offset:3px}\n@media (max-width:720px){\n.lw-caseP .lw-caseP-cols{grid-template-columns:1fr;gap:20px}\n.lw-caseP .lw-caseP-facts{grid-template-columns:1fr}\n.lw-caseP .lw-caseP-fact{border-left:0;border-top:1px solid #eadfdf;padding:11px 20px;display:flex;justify-content:space-between;align-items:baseline;gap:14px}\n.lw-caseP .lw-caseP-fact:first-child{border-top:0}\n.lw-caseP .lw-caseP-fl{margin:0}\n.lw-caseP .lw-caseP-fv{text-align:right}\n}\n@media (max-width:520px){\n.lw-caseP .lw-caseP-strip{padding:12px 20px}\n.lw-caseP .lw-caseP-body{padding:24px 20px}\n.lw-caseP .lw-caseP-title{font-size:23px}\n.lw-caseP .lw-caseP-cta{width:100%;white-space:normal;text-align:center}\n}\n<\/style>\n\n<div class=\"lw-caseP lw-cta-container\" data-cta-type=\"case-study\" role=\"note\" aria-label=\"Real client case study: a business owner advised against an EOR\">\n\n  <div class=\"lw-caseP-strip\">\n    <img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Lawants\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" alt=\"Lawants\"><\/noscript>\n    <span class=\"lw-caseP-badge\">\n      <svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"><\/path><path d=\"M14 3v5h5\"><\/path><path d=\"M9 14.5l2 2 4-4\"><\/path><\/svg>\n      Real Client Case\n    <\/span>\n  <\/div>\n\n  <div class=\"lw-caseP-facts\">\n    <div class=\"lw-caseP-fact\"><span class=\"lw-caseP-fl\">Client<\/span><span class=\"lw-caseP-fv\">US professional services firm<\/span><\/div>\n    <div class=\"lw-caseP-fact\"><span class=\"lw-caseP-fl\">The plan<\/span><span class=\"lw-caseP-fv\">EOR + Beckham Law<\/span><\/div>\n    <div class=\"lw-caseP-fact\"><span class=\"lw-caseP-fl\">Our advice<\/span><span class=\"lw-caseP-fv\">No EOR<\/span><\/div>\n  <\/div>\n\n  <div class=\"lw-caseP-body\">\n    <p class=\"lw-caseP-title\">\u201cIf Nobody Notices, It Works\u201d: Why We Talked a Business Owner Out of an EOR<\/p>\n\n    <div class=\"lw-caseP-cols\">\n      <div class=\"lw-caseP-case\">\n        <span class=\"lw-caseP-label\">The Case<\/span>\n        <p class=\"lw-caseP-summary\">The sole owner of a US professional services firm was moving to Spain with his family and planned to be hired by an EOR, with the Beckham Law to follow. We showed him what the Tax Agency would find the day it looked behind the contract, and built his position on what was real.<\/p>\n      <\/div>\n      <div class=\"lw-caseP-out\">\n        <span class=\"lw-caseP-label\">The Result<\/span>\n        <ul>\n          <li>Visa, social security and tax on one configuration<\/li>\n          <li>Documents that describe the role actually held<\/li>\n          <li>A structure that can be shown to the Tax Agency at any time<\/li>\n        <\/ul>\n      <\/div>\n    <\/div>\n\n    <div class=\"lw-caseP-foot\">\n      <p>The bottom line is that an EOR cannot make the owner of the foreign company its employee, so a Beckham Law route has to be tested against the real facts before anything is filed.<\/p>\n      <a class=\"lw-caseP-cta\" href=\"https:\/\/www.lawants.com\/en\/case-history\/eor-beckham-law-risk\/\" data-cta-click=\"case-study\">Read the Full Case<\/a>\n    <\/div>\n  <\/div>\n\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Employees_and_non-controlling_shareholders_the_employment_route_may_remain_available\"><\/span>Employees and non-controlling shareholders: the employment route may remain available<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not controlling the foreign company keeps the door open. It does not answer the EOR question: who really directs your work?<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where the individual does not control the foreign company, a genuine employment relationship can exist and the employee route under Article 93.1.b).1\u00ba LIRPF may remain available, provided the other requirements are met.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the foreign company still selects the worker, determines remuneration, directs the work and controls termination, concerns about the real employer and illegal worker supply remain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The analysis therefore turns to which company genuinely performs the employer functions. The business must determine whether the EOR fulfils that role or whether <strong>direct registration as a foreign employer<\/strong> better reflects the actual relationship.<\/p>\n\n\n\n<style>\n.lw-visa-note,\n.lw-visa-note * {\n  box-sizing: border-box;\n}\n\n.lw-visa-note {\n  position: relative;\n  overflow: hidden;\n  background: #faf7f7;\n  border: 1px solid #efe4e4;\n  border-radius: 16px;\n  padding: 24px 26px 23px;\n  margin: 22px 0 28px 0;\n  box-shadow: 0 12px 32px rgba(52, 31, 31, 0.06);\n}\n\n.lw-visa-note::before {\n  content: \"\";\n  position: absolute;\n  top: 0;\n  right: 0;\n  left: 0;\n  height: 3px;\n  background: linear-gradient(90deg, #7a2535 0%, #a96767 55%, #eadada 100%);\n}\n\n.lw-visa-note .lw-eyebrow {\n  display: inline-flex;\n  align-items: center;\n  color: #8B4444;\n  background: #f7eeee;\n  border: 1px solid #eadcdc;\n  border-radius: 999px;\n  padding: 5px 11px;\n  margin: 0 0 13px 0;\n  font-size: 9.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1.1px;\n  text-transform: uppercase;\n}\n\n.lw-visa-note h3 {\n  color: #252020 !important;\n  -webkit-text-fill-color: #252020 !important;\n  font-size: 17px !important;\n  font-weight: 700 !important;\n  line-height: 1.4 !important;\n  letter-spacing: -0.01em;\n  margin: 0 0 12px 0 !important;\n}\n\n.lw-visa-note p {\n  margin: 0 0 10px 0;\n  color: #565151;\n  font-size: 13.8px;\n  line-height: 1.72;\n}\n\n.lw-visa-note p:last-child {\n  margin-bottom: 0;\n}\n\n.lw-visa-note strong {\n  color: #7a2535;\n  font-weight: 700;\n}\n<\/style>\n\n<div class=\"lw-visa-note\" role=\"note\" aria-label=\"Digital nomad visa and Beckham Law eligibility\">\n\n  <div class=\"lw-eyebrow\">Important<\/div>\n\n  <h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_digital_nomad_visa_does_not_determine_Beckham_Law_eligibility\"><\/span>\n    A digital nomad visa does not determine Beckham Law eligibility\n  <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n  <p>\n    Spain\u2019s international telework visa under <strong>Ley 28\/2022<\/strong> and\n    <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-10074\">Articles 74 bis and 74 ter of Ley 14\/2013<\/a>\n    permits both employed and self-employed configurations. For a sole or controlling shareholder,\n    the <strong>self-employed route may better match the underlying relationship<\/strong>.\n  <\/p>\n\n  <p>\n    The visa itself does not determine Social Security classification or guarantee Beckham Law eligibility.\n    Control, employment status, Social Security and Beckham Law eligibility still need to be assessed separately,\n    then aligned within the same structure.\n  <\/p>\n\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">For further analysis, see our <strong>guide to <a href=\"https:\/\/www.lawants.com\/en\/beckham-law-shareholder-employees\/\">Beckham Law ownership thresholds for shareholder employees<\/a>.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_happens_if_the_AEAT_challenges_Beckham_Law_eligibility\"><\/span>What happens if the AEAT challenges Beckham Law eligibility?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The tax falls on you, not on the EOR provider. The initial certificate is not an approval of the structure.<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A common misconception is that receiving the initial AEAT certificate means the EOR structure has been fully reviewed and approved. It does not. The certificate evidences the exercise of the option, but it does not establish that the underlying employment relationship has been subject to a substantive review. <strong>The AEAT may examine that relationship years later.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Each_tax_return_has_its_own_four-year_review_period\"><\/span>Each tax return has its own four-year review period<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The AEAT has <strong>four years <\/strong>from each filing deadline, longer if the period is interrupted.<strong> Your first year under the regime can be reviewed around five years after you arrived.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a66\">Articles 66 and 67 of the Spanish General Tax Law<\/a>, the four years run from the end of the relevant filing period and each annual return has its own deadline. That period can be interrupted under Article 68, and <strong>Article 66 bis<\/strong> separately preserves the AEAT\u2019s power to verify facts from earlier periods when they are relevant to a tax year that remains open.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, for someone who arrives in 2027, Modelo 151, the annual return under the regime, for the 2027 tax year would be filed in 2028. Assuming no interruption, that return would generally remain open until the corresponding date in 2032, around five years after arrival.<\/p>\n\n\n\n<style>\n.lw-aeat-timeline,\n.lw-aeat-timeline * {\n  box-sizing: border-box;\n}\n\n.lw-aeat-timeline {\n  background: #faf7f7;\n  border: 1px solid #efe4e4;\n  border-radius: 12px;\n  padding: 20px 22px;\n  margin: 20px 0 24px;\n}\n\n.lw-aeat-timeline-eyebrow {\n  color: #8B4444;\n  font-size: 9.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1.3px;\n  text-transform: uppercase;\n  margin: 0 0 7px;\n}\n\n.lw-aeat-timeline-title {\n  color: #252020;\n  font-size: 16px;\n  font-weight: 700;\n  line-height: 1.4;\n  margin: 0;\n}\n\n.lw-aeat-timeline-track {\n  position: relative;\n  display: grid;\n  grid-template-columns: repeat(3, 1fr);\n  gap: 18px;\n  margin-top: 20px;\n}\n\n.lw-aeat-timeline-track::before {\n  content: \"\";\n  position: absolute;\n  top: 7px;\n  left: 7%;\n  right: 7%;\n  height: 1px;\n  background: #d9c5c5;\n}\n\n.lw-aeat-timeline-step {\n  position: relative;\n  z-index: 1;\n}\n\n.lw-aeat-timeline-dot {\n  width: 14px;\n  height: 14px;\n  background: #8B4444;\n  border: 3px solid #faf7f7;\n  border-radius: 50%;\n  box-shadow: 0 0 0 1px #8B4444;\n  margin: 0 0 9px;\n}\n\n.lw-aeat-timeline-year {\n  color: #7a2535;\n  font-size: 15px;\n  font-weight: 700;\n  line-height: 1.3;\n  margin-bottom: 3px;\n}\n\n.lw-aeat-timeline-label {\n  color: #4f4949;\n  font-size: 12.5px;\n  line-height: 1.55;\n}\n\n.lw-aeat-timeline-note {\n  color: #7a7474;\n  font-size: 11.5px;\n  line-height: 1.55;\n  margin-top: 17px;\n}\n\n@media (max-width: 600px) {\n  .lw-aeat-timeline-track {\n    grid-template-columns: 1fr;\n    gap: 17px;\n  }\n\n  .lw-aeat-timeline-track::before {\n    top: 7px;\n    bottom: 7px;\n    left: 7px;\n    right: auto;\n    width: 1px;\n    height: auto;\n  }\n\n  .lw-aeat-timeline-step {\n    padding-left: 29px;\n  }\n\n  .lw-aeat-timeline-dot {\n    position: absolute;\n    top: 1px;\n    left: 0;\n    margin: 0;\n  }\n}\n<\/style>\n\n<div class=\"lw-aeat-timeline\" role=\"group\" aria-label=\"Example of the AEAT review period for the 2027 tax year\">\n\n  <div class=\"lw-aeat-timeline-eyebrow\">\n    Illustrative timeline\n  <\/div>\n\n  <div class=\"lw-aeat-timeline-title\">\n    Review period for the 2027 tax year\n  <\/div>\n\n  <div class=\"lw-aeat-timeline-track\">\n\n    <div class=\"lw-aeat-timeline-step\">\n      <div class=\"lw-aeat-timeline-dot\"><\/div>\n      <div class=\"lw-aeat-timeline-year\">2027<\/div>\n      <div class=\"lw-aeat-timeline-label\">\n        Income is taxed under the Beckham Law regime.\n      <\/div>\n    <\/div>\n\n    <div class=\"lw-aeat-timeline-step\">\n      <div class=\"lw-aeat-timeline-dot\"><\/div>\n      <div class=\"lw-aeat-timeline-year\">2028<\/div>\n      <div class=\"lw-aeat-timeline-label\">\n        Modelo 151 is filed for the 2027 tax year.\n      <\/div>\n    <\/div>\n\n    <div class=\"lw-aeat-timeline-step\">\n      <div class=\"lw-aeat-timeline-dot\"><\/div>\n      <div class=\"lw-aeat-timeline-year\">2032<\/div>\n      <div class=\"lw-aeat-timeline-label\">\n        The ordinary four-year review period ends.\n      <\/div>\n    <\/div>\n\n  <\/div>\n\n  <div class=\"lw-aeat-timeline-note\">\n    Illustrative dates only. The review period runs from the relevant filing deadline and may be interrupted under Article 68 of the Spanish General Tax Law.\n  <\/div>\n\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">During a review, the AEAT can examine who controlled the foreign company, which company directed the work, what caused the relocation and whether the employment, tax, Social Security and immigration records described the same relationship.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The AEAT does not need to invalidate the EOR contract.<\/strong> It can determine that the contract did not reflect a qualifying employment relationship in practice. If that relationship was absent from the outset, the AEAT may reassess every tax year that remains open.<\/p>\n\n\n\n<style>\n.lw-aeat-distinction,\n.lw-aeat-distinction * {\n  box-sizing: border-box;\n}\n\n.lw-aeat-distinction {\n  background: #faf7f7;\n  border: 1px solid #efe4e4;\n  border-radius: 12px;\n  padding: 20px 22px;\n  margin: 22px 0 26px;\n}\n\n.lw-aeat-distinction-eyebrow {\n  color: #8B4444;\n  font-size: 9.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1.3px;\n  text-transform: uppercase;\n  margin: 0 0 7px;\n}\n\n.lw-aeat-distinction-title {\n  color: #252020;\n  font-size: 16px;\n  font-weight: 700;\n  line-height: 1.4;\n  margin: 0 0 15px;\n}\n\n.lw-aeat-distinction-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 12px;\n}\n\n.lw-aeat-distinction-item {\n  background: rgba(255,255,255,0.72);\n  border: 1px solid #eadfdf;\n  border-radius: 9px;\n  padding: 14px 15px;\n}\n\n.lw-aeat-distinction-label {\n  color: #7a2535;\n  font-size: 12.5px;\n  font-weight: 700;\n  line-height: 1.4;\n  margin: 0 0 6px;\n}\n\n.lw-aeat-distinction-item p {\n  color: #565151;\n  font-size: 12.8px;\n  line-height: 1.6;\n  margin: 0;\n}\n\n.lw-aeat-distinction-item a {\n  color: #7a2535;\n  font-weight: 600;\n}\n\n@media (max-width: 600px) {\n  .lw-aeat-distinction-grid {\n    grid-template-columns: 1fr;\n  }\n}\n<\/style>\n\n<div class=\"lw-aeat-distinction\" role=\"note\" aria-label=\"Difference between original Beckham Law ineligibility and later loss of a requirement\">\n\n  <div class=\"lw-aeat-distinction-eyebrow\">Important distinction<\/div>\n\n  <div class=\"lw-aeat-distinction-title\">\n    Original ineligibility vs. later loss of a requirement\n  <\/div>\n\n  <div class=\"lw-aeat-distinction-grid\">\n\n    <div class=\"lw-aeat-distinction-item\">\n      <div class=\"lw-aeat-distinction-label\">Original ineligibility<\/div>\n      <p>\n        A qualifying requirement never existed. The AEAT may challenge the regime for every tax year still open to assessment.\n      <\/p>\n    <\/div>\n\n    <div class=\"lw-aeat-distinction-item\">\n      <div class=\"lw-aeat-distinction-label\">Later loss of a requirement<\/div>\n      <p>\n        The conditions were initially satisfied but one is lost later. Under\n        <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a118\">Article 118 RIRPF<\/a>,\n        exclusion takes effect in the tax year in which the non-compliance occurs.\n      <\/p>\n    <\/div>\n\n  <\/div>\n\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"If_Beckham_Law_eligibility_is_denied_worldwide_income_interest_and_penalties\"><\/span>If Beckham Law eligibility is denied: worldwide income, interest and penalties<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the requirement was missing from the start, every year still open is <strong>reassessed as if you had never been under the regime: worldwide income at progressive rates, interest and possible penalties. <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The individual may then owe the difference between the tax paid under the special regime and the ordinary resident liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The potential consequences include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax on worldwide income:<\/strong> the relevant years may become subject to ordinary Spanish resident taxation at progressive rates.<\/li>\n\n\n\n<li><strong>Late-payment interest:<\/strong> interest may apply to the unpaid difference under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a26\">Article 26 of the Spanish General Tax Law<\/a>.<\/li>\n\n\n\n<li><strong>Possible tax penalties:<\/strong> penalties may be imposed depending on the facts and the applicable liability analysis.<\/li>\n\n\n\n<li><strong>Foreign asset reporting and wealth taxes:<\/strong> Modelo 720 or Modelo 721, Wealth Tax and the Solidarity Tax may become relevant where their respective requirements are met.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These are personal tax consequences, even when the EOR structure was recommended by a provider. By the time the review occurs, the original employment arrangement and the facts surrounding the relocation <strong>can no longer be changed<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The expected tax saving may therefore become a deferred personal tax liability.<\/p>\n\n\n\n<style>\n.lw-hire-cta2-grid{display:grid;grid-template-columns:1fr 100px;gap:24px;align-items:start}\n.lw-hire-cta2 a:focus-visible{outline:3px solid #8B4444;outline-offset:4px}\n@media(max-width:600px){\n.lw-hire-cta2-grid{display:flex;flex-direction:column-reverse;align-items:center;gap:20px}\n.lw-hire-cta2-grid>div{width:100%}\n.lw-hire-cta2-grid img{width:90px !important;height:90px !important;margin-bottom:4px}\n.lw-hire-cta2 a{width:100%;text-align:center;white-space:normal}\n}\n<\/style>\n\n<div class=\"lw-cta-container lw-hire-cta2\" data-cta-type=\"mediana\" style=\"background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:32px 0 40px 0;box-shadow:0 8px 24px rgba(20,20,20,.03);\">\n\n<div class=\"lw-hire-cta2-grid\">\n\n<div>\n\n<span style=\"display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 16px 0;\">\nBeckham Law &middot; Position assessment\n<\/span>\n\n<p style=\"color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 12px 0;line-height:1.38;letter-spacing:-.01em;\">\nCheck your Beckham Law position before the AEAT does\n<\/p>\n\n<p style=\"color:#5f5f5f;font-size:13.5px;line-height:1.75;margin:0 0 12px 0;\">\nWhether you are still planning the move, preparing the Modelo 149 filing or already working through an EOR, Lawants tests the employment relationship, ownership and control, and the reason for your move against the Article 93 requirements.\n<\/p>\n\n<p style=\"color:#8B4444;font-size:13px;font-weight:600;margin:0 0 14px 0;\">\nLawants then defines the filing window and sequence in line with your start date and payroll set-up, handles the application and delivers a compliance guide with an annual calendar of deadlines.\n<\/p>\n\n<p style=\"color:#8a8a8a;font-size:12px;line-height:1.5;margin:0 0 20px 0;\">\nRanked among the <strong style=\"color:#8B4444;\">Best Law Firms in Spain<\/strong>\n<\/p>\n\n<div style=\"display:flex;align-items:center;gap:16px;flex-wrap:wrap;\">\n\n<a href=\"https:\/\/www.lawants.com\/en\/contact\/\" data-cta-click=\"mediana\" style=\"display:inline-flex;align-items:center;justify-content:center;background:#8B4444;border:1px solid rgba(0,0,0,.08);box-shadow:inset 0 1px 0 rgba(255,255,255,.12);color:#fff !important;-webkit-text-fill-color:#fff;font-size:12.5px;font-weight:600;padding:11px 20px;border-radius:999px;text-decoration:none;letter-spacing:.15px;flex-shrink:0;\">\nRequest a Beckham Law position assessment\n<\/a>\n\n<div style=\"font-size:11.5px;color:#8a8a8a;line-height:1.5;\">\n<strong style=\"color:#8B4444;font-weight:600;\">Roberto Bosco<\/strong><br>\nManaging Director, Lawants<br>\nResponse within 24 business hours\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Roberto Bosco, Managing Director of Lawants\" style=\"width:100px;height:100px;border-radius:50%;object-fit:cover;border:2px solid #f7f2f2;box-shadow:0 0 0 1px #ece3e3;display:block;flex-shrink:0;\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" alt=\"Roberto Bosco, Managing Director of Lawants\" style=\"width:100px;height:100px;border-radius:50%;object-fit:cover;border:2px solid #f7f2f2;box-shadow:0 0 0 1px #ece3e3;display:block;flex-shrink:0;\"><\/noscript>\n\n<\/div>\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliant_routes_to_access_the_Beckham_Law_without_an_EOR\"><\/span>Compliant routes to access the Beckham Law without an EOR<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Most foreign companies do not need an EOR. The right route depends on who controls the company and what the business needs in Spain.<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on ownership, employer functions and the company\u2019s plans in Spain, the appropriate structure may involve direct foreign employer registration, a Spanish subsidiary or branch or, for controlling shareholders, separate RETA and director analyses.<\/p>\n\n\n\n<style>\n.lw-route-glance,\n.lw-route-glance * {\n  box-sizing: border-box;\n}\n.lw-route-glance {\n  display: grid;\n  grid-template-columns: repeat(3, minmax(0, 1fr));\n  gap: 14px;\n  margin: 24px 0 30px 0;\n}\n.lw-route-card {\n  position: relative;\n  overflow: hidden;\n  background: linear-gradient(145deg, #ffffff 0%, #fbf8f8 100%);\n  border: 1px solid #e8dfdf;\n  border-radius: 16px;\n  padding: 22px 20px 20px;\n  box-shadow: 0 12px 30px rgba(52, 31, 31, 0.06);\n}\n.lw-route-card::before {\n  content: \"\";\n  position: absolute;\n  top: 0;\n  right: 0;\n  left: 0;\n  height: 3px;\n  background: linear-gradient(90deg, #7a2535 0%, #a96767 55%, #eadada 100%);\n}\n.lw-route-label {\n  display: inline-flex;\n  align-items: center;\n  color: #8B4444;\n  background: #f7eeee;\n  border: 1px solid #eadcdc;\n  border-radius: 999px;\n  padding: 4px 9px;\n  margin: 0 0 12px 0;\n  font-size: 9px;\n  font-weight: 700;\n  line-height: 1.4;\n  letter-spacing: 1px;\n  text-transform: uppercase;\n}\n.lw-route-card h4 {\n  color: #252020 !important;\n  -webkit-text-fill-color: #252020 !important;\n  font-size: 15px !important;\n  font-weight: 700 !important;\n  line-height: 1.42 !important;\n  margin: 0 !important;\n}\n.lw-route-card p {\n  color: #625d5d;\n  font-size: 12.5px;\n  line-height: 1.6;\n  margin: 7px 0 0 0;\n}\n.lw-route-card.lw-route-solution {\n  background: linear-gradient(145deg, #ffffff 0%, #f4f8f5 100%);\n  border-color: #d5e2d6;\n}\n.lw-route-card.lw-route-solution::before {\n  background: linear-gradient(90deg, #4f6f58 0%, #8fae97 55%, #dce9de 100%);\n}\n.lw-route-card.lw-route-solution .lw-route-label {\n  color: #3f6249;\n  background: #eaf2eb;\n  border-color: #cfe0d2;\n}\n@media (max-width: 760px) {\n  .lw-route-glance {\n    grid-template-columns: 1fr;\n  }\n}\n<\/style>\n<div class=\"lw-route-glance\" aria-label=\"Compliant routes to consider instead of an EOR\">\n  <div class=\"lw-route-card lw-route-solution\">\n    <div class=\"lw-route-label\">Genuine employee<\/div>\n    <h4>Foreign employer registration<\/h4>\n    <p>For a foreign company that remains the legal and actual employer.<\/p>\n  <\/div>\n  <div class=\"lw-route-card\">\n    <div class=\"lw-route-label\">Spanish presence<\/div>\n    <h4>Subsidiary or branch<\/h4>\n    <p>For multiple hires, recurring operations or a lasting presence in Spain.<\/p>\n  <\/div>\n  <div class=\"lw-route-card\">\n    <div class=\"lw-route-label\">Company control<\/div>\n    <h4>RETA and director analysis<\/h4>\n    <p>For founders or shareholders who control the company and their own work.<\/p>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Register_the_foreign_company_directly_when_it_remains_the_real_employer\"><\/span>Register the foreign company directly when it remains the real employer<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Usually the simplest compliant route: no Spanish company, no EOR, Spanish payroll in the foreign company\u2019s own name.<\/strong> The foreign company can obtain a Spanish NIF, <a href=\"https:\/\/www.seg-social.es\/wps\/portal\/wss\/internet\/Empresarios\/Inscripcion\/1227\/1230\/115941\">register as an employer with Spanish Social Security<\/a>, obtain a Contribution Account Code and operate Spanish payroll.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The foreign company signs the employment contract and retains the employer responsibilities. A Spanish provider can manage payroll, withholding and compliance without becoming the contractual employer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This route <strong>may support an employment-based Beckham Law application<\/strong> when the foreign company genuinely directs the work and the employment caused the relocation. It does not remove permanent establishment or immigration considerations, which should be assessed before the contract is signed and Modelo 149 is filed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>See our guide on <a href=\"https:\/\/www.lawants.com\/en\/how-to-hire-an-employee-in-spain-without-setting-up-a-company\/\">how to hire an employee in Spain without setting up a company<\/a>.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Open_a_Spanish_subsidiary_or_branch_when_the_business_needs_a_Spanish_presence\"><\/span>Open a Spanish subsidiary or branch when the business needs a Spanish presence<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A <a href=\"https:\/\/www.lawants.com\/en\/subsidiary-company-spain\/\" data-type=\"post\" data-id=\"16981\">subsidiary<\/a> or <a href=\"https:\/\/www.lawants.com\/en\/branch-office-spain\/\" data-type=\"post\" data-id=\"17091\">branch<\/a> is worth it for a lasting presence in Spain, not to fix a single payroll.<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Either structure may be appropriate when the company expects several hires, conducts recurring activities in Spain, needs local contracting capacity or plans a longer-term commercial presence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The choice depends on governance, liability, tax and operational requirements. When the business already requires a presence in Spain, a Spanish entity can provide the appropriate employer structure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Our <a href=\"https:\/\/www.lawants.com\/en\/company-registration-spain\/\">company registration in Spain guide<\/a> explains the available structures.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Use_RETA_or_a_director_route_when_controlling_the_company\"><\/span>Use RETA or a director route when controlling the company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Social Security classification first, then the Beckham route that fits. Getting the order wrong is where founders most often go astray.<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct sequence is to determine ownership and control, establish the appropriate Social Security classification and then assess whether an employment or genuine director route can support the Beckham Law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Direct employer registration does not create employee status where a founder or shareholder controls the company and their own work. In that situation, <strong>RETA may be the correct Social Security classification<\/strong>, subject to the individual\u2019s functions and any international coordination rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the Beckham Law, a genuine appointment as director may provide a <strong>separate route under Article 93<\/strong> when its requirements are met. The appointment, remuneration, corporate documentation and reason for the relocation must reflect the same reality.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Lawants_assesses_an_EOR_and_Beckham_Law_position\"><\/span>How Lawants assesses an EOR and Beckham Law position<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Before you sign, file or land, we test the whole position against the same facts and give you a written recommendation.<\/strong> The best time to assess the structure is before the EOR contract is signed, the relocation takes place or Modelo 149 is filed. Lawants can also review an existing position to identify exposure in open tax years and the steps still available prospectively.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The assessment covers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ownership and effective control;<\/strong><\/li>\n\n\n\n<li><strong>Direction of work and employer powers;<\/strong><\/li>\n\n\n\n<li><strong>Reason and timing of the relocation;<\/strong><\/li>\n\n\n\n<li><strong>Social Security and immigration classification;<\/strong><\/li>\n\n\n\n<li><strong>Permanent establishment and the appropriate Spanish structure;<\/strong><\/li>\n\n\n\n<li><strong>Modelo 149 deadline and document consistency.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The objective is to identify the route supported by the facts, whether that is an EOR, direct foreign employer registration, a Spanish subsidiary or branch, RETA or a genuine director appointment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lawants provides a written assessment of the material risks, required registrations and implementation steps, coordinating with the foreign company and home-country advisers where necessary.<\/p>\n\n\n\n<style>\n.lw-eor-cta-3-grid {\n  display: grid;\n  grid-template-columns: 1fr 100px;\n  gap: 24px;\n  align-items: start;\n}\n\n.lw-eor-cta-3-footer {\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 18px;\n  flex-wrap: wrap;\n}\n\n@media (max-width: 600px) {\n  .lw-eor-cta-3-grid {\n    grid-template-columns: 1fr;\n  }\n\n  .lw-eor-cta-3-grid > img {\n    display: none !important;\n  }\n\n  .lw-eor-cta-3-footer {\n    flex-direction: column;\n    align-items: flex-start;\n  }\n\n  .lw-eor-cta-3-footer a {\n    width: 100%;\n    text-align: center;\n    white-space: normal;\n  }\n}\n<\/style>\n\n<div class=\"lw-cta-container\" data-cta-type=\"finale\" style=\"background: #ffffff; border: 1px solid #eee5e5; border-radius: 18px; padding: 28px 30px; margin: 28px 0 48px 0; box-shadow: 0 8px 28px rgba(0,0,0,0.035);\">\n\n  <div class=\"lw-eor-cta-3-grid\">\n\n    <div>\n\n      <span style=\"display: inline-flex; align-items: center; font-size: 10px; font-weight: 600; letter-spacing: 1.4px; text-transform: uppercase; color: #8B4444; background: #faf6f6; border: 1px solid #eee2e2; border-radius: 999px; padding: 4px 11px; margin: 0 0 16px 0;\">\n        EOR &amp; Beckham Law \u00b7 Paid written assessment\n      <\/span>\n\n      <p style=\"color: #1f1f1f; font-size: 19px; font-weight: 600; margin: 0 0 12px 0; line-height: 1.42; letter-spacing: -0.01em;\">\n        Identify the employment route that can support the Beckham Law\n      <\/p>\n\n      <p style=\"color: #666666; font-size: 13.8px; line-height: 1.75; margin: 0 0 22px 0; max-width: 720px;\">\n        Lawants assesses the full Spanish position and provides a written recommendation. If the route is implemented, the same team coordinates employer registration, contracts, payroll, Article 93 documentation and ongoing compliance with the foreign company and home-country advisers.\n      <\/p>\n\n      <div style=\"background: #faf7f7; border: 1px solid #eee5e5; border-radius: 14px; padding: 18px 20px;\">\n\n        <div class=\"lw-eor-cta-3-footer\">\n\n          <div style=\"max-width: 520px;\">\n\n            <div style=\"font-size: 11px; text-transform: uppercase; letter-spacing: 1.3px; font-weight: 700; color: #8B4444; margin-bottom: 8px;\">\n              Reviewed personally by Roberto Bosco\n            <\/div>\n\n            <p style=\"color: #555555; font-size: 13px; line-height: 1.7; margin: 0;\">\n              Roberto reviews the initial facts and replies within 24 business hours, identifying the information required to begin the paid written assessment.\n            <\/p>\n\n          <\/div>\n\n          <a href=\"https:\/\/www.lawants.com\/en\/contact\/\" data-cta-click=\"finale\" style=\"display: inline-flex; align-items: center; justify-content: center; background: #8B4444; border: 1px solid rgba(0,0,0,0.08); box-shadow: inset 0 1px 0 rgba(255,255,255,0.12); color: #ffffff !important; -webkit-text-fill-color: #ffffff; font-size: 12.5px; font-weight: 600; padding: 10px 18px; border-radius: 999px; text-decoration: none; letter-spacing: 0.15px; flex-shrink: 0;\">\n            Request a written EOR &amp; Beckham Law assessment\n          <\/a>\n\n        <\/div>\n\n      <\/div>\n\n    <\/div>\n\n    <img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Roberto Bosco, Managing Director of Lawants\" style=\"width: 100px; height: 100px; border-radius: 50%; object-fit: cover; border: 1px solid #ece2e2; box-shadow: 0 0 0 4px #faf7f7; filter: grayscale(12%); display: block;\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" alt=\"Roberto Bosco, Managing Director of Lawants\" style=\"width: 100px; height: 100px; border-radius: 50%; object-fit: cover; border: 1px solid #ece2e2; box-shadow: 0 0 0 4px #faf7f7; filter: grayscale(12%); display: block;\"><\/noscript>\n\n  <\/div>\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beckham_Law_and_EOR_in_Spain_frequently_asked_questions\"><\/span>Beckham Law and EOR in Spain: frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">These answers address the practical questions that most often arise once an EOR contract and a Beckham Law application are considered together.<\/p>\n\n\n\n<style>\n.lw-faq {\n  margin: 24px 0 30px 0;\n}\n.lw-faq-item {\n  background: #faf7f7;\n  border: 1px solid #efe4e4;\n  border-radius: 12px;\n  margin-bottom: 13px;\n  overflow: hidden;\n}\n.lw-faq-summary {\n  display: flex;\n  justify-content: space-between;\n  align-items: center;\n  gap: 16px;\n  padding: 19px 21px;\n  list-style: none;\n  cursor: pointer;\n}\n.lw-faq-summary::-webkit-details-marker {\n  display: none;\n}\n.lw-faq-summary h3 {\n  color: #1d1d1d !important;\n  -webkit-text-fill-color: #1d1d1d !important;\n  font-size: 15.5px !important;\n  line-height: 1.42 !important;\n  font-weight: 700 !important;\n  margin: 0 !important;\n}\n.lw-faq-icon {\n  color: #8B4444;\n  font-size: 18px;\n  font-weight: 500;\n  line-height: 1;\n  transition: transform 0.2s ease;\n}\n.lw-faq-item[open] .lw-faq-icon {\n  transform: rotate(45deg);\n}\n.lw-faq-content {\n  padding: 0 21px 20px 21px;\n}\n.lw-faq-content p {\n  color: #444444 !important;\n  -webkit-text-fill-color: #444444 !important;\n  font-size: 13.5px !important;\n  line-height: 1.7 !important;\n  margin: 0 !important;\n}\n<\/style>\n<div class=\"lw-faq\">\n  <details class=\"lw-faq-item\">\n    <summary class=\"lw-faq-summary\">\n      <h3><span class=\"ez-toc-section\" id=\"Can_an_EOR_provider_guarantee_the_Beckham_Law_24_tax_rate\"><\/span>Can an EOR provider guarantee the Beckham Law 24% tax rate?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n      <span class=\"lw-faq-icon\" aria-hidden=\"true\">+<\/span>\n    <\/summary>\n    <div class=\"lw-faq-content\">\n      <p>No. An Employer of Record can provide a contract, payroll and Social Security documentation. It cannot guarantee that the employment relationship, relocation and other Article 93 conditions will withstand review. The 24% rate applies to the relevant base up to EUR 600,000, with 47% applying above that threshold.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"lw-faq-item\">\n    <summary class=\"lw-faq-summary\">\n      <h3><span class=\"ez-toc-section\" id=\"Does_the_AEAT_certificate_finally_confirm_Beckham_Law_eligibility\"><\/span>Does the AEAT certificate finally confirm Beckham Law eligibility?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n      <span class=\"lw-faq-icon\" aria-hidden=\"true\">+<\/span>\n    <\/summary>\n    <div class=\"lw-faq-content\">\n      <p>No. The certificate confirms that the option was exercised and allows the taxpayer to evidence their position to withholding agents. It is not a binding ruling that every fact supporting eligibility has been fully investigated. An open annual return can still be reviewed.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"lw-faq-item\">\n    <summary class=\"lw-faq-summary\">\n      <h3><span class=\"ez-toc-section\" id=\"Can_changing_employer_or_moving_to_an_EOR_affect_an_existing_Beckham_Law_position\"><\/span>Can changing employer or moving to an EOR affect an existing Beckham Law position?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n      <span class=\"lw-faq-icon\" aria-hidden=\"true\">+<\/span>\n    <\/summary>\n    <div class=\"lw-faq-content\">\n      <p>Yes. A change does not automatically end the regime, but it can affect the facts supporting continued eligibility. A move from genuine employment to an EOR structure, or from employment to a director role in the taxpayer&#8217;s own company, should be reviewed before it takes effect and documented consistently.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"lw-faq-item\">\n    <summary class=\"lw-faq-summary\">\n      <h3><span class=\"ez-toc-section\" id=\"Why_can_an_EOR_setup_used_in_other_countries_be_problematic_in_Spain\"><\/span>Why can an EOR setup used in other countries be problematic in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n      <span class=\"lw-faq-icon\" aria-hidden=\"true\">+<\/span>\n    <\/summary>\n    <div class=\"lw-faq-content\">\n      <p>Because Spanish law applies its own rules on worker supply, the identity of the real employer and Social Security classification. A model accepted elsewhere does not bypass Article 43 of the Spanish Workers&#8217; Statute or the factual requirements of Article 93 LIRPF.<\/p>\n    <\/div>\n  <\/details>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Why an EOR contract can put Beckham Law eligibility at risk years later Lawants guide \u00b7 Beckham Law and Employer [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary understrap-read-more-link\" href=\"https:\/\/www.lawants.com\/en\/beckham-law-eor-risks\/\">Read More&#8230;<span class=\"screen-reader-text\"> from Beckham Law and Employer of Record (EOR) in Spain: Eligibility, Legal Risks and Tax Exposure<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":26963,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[88],"tags":[],"class_list":["post-26864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law"],"acf":[],"featured_image_src":"https:\/\/www.lawants.com\/wp-content\/uploads\/2026\/09\/eor-beckham-law-spain.jpg","author_info":{"display_name":"Lawants","author_link":"https:\/\/www.lawants.com\/en\/author\/l4wan7s\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EOR and Beckham Law in Spain: Eligibility &amp; Risks | Lawants<\/title>\n<meta name=\"description\" content=\"Can an EOR contract support Beckham Law eligibility in Spain? 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