{"id":115817,"date":"2026-02-02T11:38:44","date_gmt":"2026-02-02T10:38:44","guid":{"rendered":"https:\/\/www.escura.com\/?p=115817"},"modified":"2026-02-02T11:38:44","modified_gmt":"2026-02-02T10:38:44","slug":"ley-beckham-participacion-en-entidades-extranjeras","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/ley-beckham-participacion-en-entidades-extranjeras\/","title":{"rendered":"Ley Beckham: participaci\u00f3n en entidades extranjeras"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"banners estrechos (85)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85.png\" class=\"img-responsive wp-image-115828\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/banners-estrechos-85.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/02\/14-Ley-Beckham-La-DGT-da-luz-verde-a-la-participacion-en-entidades-extranjeras-sin-presencia-en-espana.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1><strong>Ley Beckham: La DGT da luz verde a la participaci\u00f3n en entidades extranjeras sin presencia en Espa\u00f1a<\/strong><\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>El R\u00e9gimen Especial de Impatriados, conocido popularmente como \u201cLey Beckham\u201d, sigue siendo un r\u00e9gimen muy atractivo en Espa\u00f1a.\u00a0 Este r\u00e9gimen permite a quienes adquieran su residencia fiscal en Espa\u00f1a por motivos profesionales tributar bajo las normas del Impuesto sobre la Renta de no Residentes durante el a\u00f1o del traslado y los cinco siguientes, manteniendo su condici\u00f3n de contribuyentes por IRPF.<\/p>\n<p>Para acogerse a este r\u00e9gimen, deben cumplirse los siguientes requisitos:<\/p>\n<ul>\n<li>No haber sido residente fiscal en Espa\u00f1a durante los cinco per\u00edodos impositivos anteriores al desplazamiento.<\/li>\n<li>Justificar que el traslado a Espa\u00f1a deriva de una causa profesional cualificada, como:\n<ul>\n<li>Un contrato de trabajo (incluyendo teletrabajadores).<\/li>\n<li>La adquisici\u00f3n de la condici\u00f3n de administrador de una sociedad espa\u00f1ola, con un l\u00edmite del 25% del accionariado si se trata de entidad patrimonial.<\/li>\n<li>La realizaci\u00f3n de una actividad emprendedora innovadora con informe favorable de ENISA.<\/li>\n<li>La prestaci\u00f3n de servicios como profesional altamente cualificado a empresas emergentes o en actividades de I+D+i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>No obtener rentas mediante un establecimiento permanente en territorio espa\u00f1ol (con la excepci\u00f3n de los supuestos de emprendedores y profesionales altamente cualificados).<\/li>\n<\/ul>\n<p>Este \u00faltimo requisito suele generar dudas, especialmente cuando el contribuyente participa en entidades extranjeras. Por ello, resulta especialmente relevante la reciente consulta vinculante V1372\u201125 de la Direcci\u00f3n General de Tributos (DGT), que analiza el caso de un contribuyente acogido al r\u00e9gimen que es socio de una Limited Liability Partnership (UKLLP) con sede en el Reino Unido.<\/p>\n<p>La DGT concluye que, cuando la entidad extranjera no dispone de medios materiales, personal, clientes ni actividad alguna en Espa\u00f1a, las rentas que atribuye a su socio no pueden calificarse como obtenidas mediante un establecimiento permanente en territorio espa\u00f1ol. Un establecimiento permanente exige una base fija, una presencia operativa o un agente que act\u00fae en nombre de la entidad en Espa\u00f1a, circunstancias que en este caso no concurren.<\/p>\n<p>En consecuencia, la imputaci\u00f3n de las rentas provenientes de una UKLLP sin presencia en Espa\u00f1a no pone en riesgo la aplicaci\u00f3n del r\u00e9gimen especial. Este criterio confirma que los contribuyentes acogidos a la Ley Beckham pueden mantener participaciones en sociedades o entidades extranjeras y percibir las rentas correspondientes, siempre que la actividad de dichas entidades se desarrolle \u00edntegramente fuera de Espa\u00f1a y no exista ning\u00fan elemento que pueda configurarse como establecimiento permanente en nuestro pa\u00eds.<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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