UK Company Directors Moving to Spain: Tax Guide
UK directors who own or control their own company face a specific eligibility constraint under the Beckham Law: you cannot apply the 24% regime to income earned as a director of a Spanish entity that you control. The permitted route is a separate employment relationship — typically via a Spanish subsidiary or a distinct Spanish employer — while keeping your directorship in the UK entity. Corridor models the director pathway and flags the structuring requirements specific to your situation.
Deterministic compute · Transparent assumptions · Not tax advice — verify with a licensed gestor.
Example saving · year one
€22,000
€132,000 over 6 years
Frequently asked questions
Can a director of their own UK company use the Beckham Law?
Yes, but the directorship income from a Spanish entity you control is excluded from the 24% regime. The permitted structure is to be employed — not as a director — by a separate Spanish entity that is not under your effective control. For UK limited company directors, the most common approach is to establish a distinct Spanish operational entity and take employment through it rather than as a director.
How are director options or carried interest treated under Beckham Law?
Options exercised during the Beckham Law period that relate to services performed in Spain are treated as Spanish-source employment income and subject to the 24% rate. Carried interest or options relating to pre-Spanish performance may be treated as foreign-source income, potentially taxed at different rates. Corridor flags equity income in the risk section — verification with a gestor is recommended for complex option structures.
What happens to my UK company while I am on Beckham Law in Spain?
Your UK company continues to operate normally under UK corporation tax rules. Your personal departure from the UK does not affect the company's UK tax residency unless you are a sole director and the company's central management moves with you. HMRC's guidance on company residence specifically addresses this scenario — Corridor recommends taking UK tax advice on company residence before the move.