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Tax · 14/10/2026
Spanish Wealth Tax family business exemption and transparent foreign entities
The DGT denies the family business exemption to the managing partner of a transparent German KG, because the attributed profits dilute her remuneration. A literal and debatable criterion.
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Spanish Wealth Tax family business exemption and transparent foreign entities
The DGT denies the family business exemption to the managing partner of a transparent German KG, because the attributed profits dilute her remuneration. A literal and debatable criterion.
02The Legal 500 Tax Disputes Comparative Guide, 5th Edition: Lullius Authors the Spain Chapter
Lullius has authored the Spain chapter of the fifth edition of The Legal 500: Tax Disputes Comparative Guide, an international reference on tax audits, appeals and litigation in Spain.
03Lullius recognised in Spain for Tax Controversy and Transactional Tax in ITR World Tax 2027
The specialist tax law firm achieves Tier 2 in Tax Controversy and Tier 3 in Transactional Tax.
04Modelo 721: crypto sold before 31 December and cold wallets
In ruling V5066-26 the Dirección General de Tributos confirms that no Modelo 721 is required for virtual currency acquired and sold within the same year, nor for currency held in a cold wallet.
05The Beckham Law: changing jobs, cutting hours or working remotely for a foreign employer without losing the regime
In ruling V1374-26 the DGT accepts that an inbound worker may reduce the hours of the job that prompted his move, work remotely for a British company and later take up the directorship of a Spanish company without losing the Beckham Law.
06The Beckham Law and concurrent employment relationships in Spain: an analysis of binding ruling V5132-26
The Dirección General de Tributos confirms that receiving employment income from two Spanish employers at the same time does not exclude a taxpayer from the Beckham Law.
07The Beckham Law and carried interest generated before the move to Spain: an analysis of binding ruling V5374-26
The Dirección General de Tributos confirms that carried interest deriving from transactions closed before the move is not taxed in Spain while the Beckham Law applies, even where it is quantified and paid afterwards.
08The Beckham Law and the director of a newly incorporated company: an analysis of binding ruling V1200-26
Incorporating before the move is not a condition of the Beckham Law. Personally performing the services of the company one directs may be an obstacle to it.
09Taxation of bonuses and share plans with multi-year vesting under the Beckham regime
Under the Beckham regime, what matters is not when variable remuneration is paid but the period of activity it rewards, and where that activity was carried out.
10Working remotely from Spain for a foreign employer: taxing rights and withholding
Ruling V1339-2026 confirms that Spain alone may tax employment income earned by telework from Spanish territory, and that a foreign employer not operating here is not among those obliged to withhold. Whether it operates here is the question the ruling expressly leaves to the inspection bodies.
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