Xavier Rubert Fiol, Managing Partner, Carlos Arroyo, Senior Tax Advisor, and Carmen Salom, Tax Associate, co-authored the Spain chapter of the Chambers Tax Controversy Global Practice Guide 2026. The Trends and Developments chapter provides an analysis of the principal developments shaping Spanish tax controversy practice over the past eighteen months, including the Spanish Tax Agency’s shift toward substance-based enforcement, the surge in audits of Beckham Law beneficiaries, and the implications for internationally mobile high net worth individuals and their cross-border structures.
Click here to view the Spain: Trends and Developments Chapter
This article was first published in Chambers Tax Controversy 2026 | Trends and Developments. For further information, please visit: Chambers Global Practice Guides.
