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Tax · 03/09/2026
Taxation 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.
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Taxation 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.
02Working 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.
03Refusal of the Beckham Law: appeal routes, continuing filing obligations, and the burden of proof
An election refused under article 93 LIRPF raises procedural questions before substantive ones, and they are decided on evidence assembled long before the refusal arrives.
04US LLCs held by Spanish tax residents: Modelo 720, valuation and the limits of DGT ruling V0848-26
A Spanish resident who holds a US LLC reports the participation on Modelo 720 and values it under Wealth Tax rules. What the ruling does not decide is the part that matters.
05Private client taxation in Spain: a 2026/27 outlook
What internationally mobile individuals and families with Spanish connections should review this year. The defining feature of the period is not new taxation but new enforcement: a data-rich administration testing residence, regimes and structures against their substance.
06The Beckham regime for incoming company directors: a close reading of DGT ruling V1209-25
A recent binding ruling sets out, with unusual clarity, the conditions an incoming director must satisfy to elect the special regime for inbound workers, and where the familiar plan of directing and invoicing through one’s own Spanish company is most exposed. A close reading of DGT consulta V1209-25 of 3 July 2025. Most of what
07Tax Disputes in Spain: A Guide to Tax Controversy and Litigation for International Clients
A comprehensive guide to contesting the Spanish tax authority, for high-net-worth individuals, international families and their advisers, written for readers accustomed to the procedures of HMRC and the IRS. Tax disputes in Spain are also known as tax controversy, tax litigation, and tax dispute resolution; the terms are used interchangeably throughout. Tax disputes in Spain
08Private Client, Private Wealth & Tax Lawyers in Mallorca and Spain
Lullius is a tax boutique with offices in Palma de Mallorca and Madrid. We advise clients across the whole of Spain, and act for international private clients on the questions that follow wealth across borders: Spanish and cross-border tax, private wealth and succession, and tax controversy. Our clients are individuals and families rather than the
09The Migrating Company: Permanent Establishment Exposure Arising from the Beckham Law
A note for founders, executives and investors who have established Spanish tax residence while continuing to direct a business incorporated abroad. An individual relocates to Spain and leaves the structure of his affairs ostensibly intact. The operating company remains incorporated where it always was, in Delaware, in London, in Luxembourg; its clients, its banking and
10Remote work from Spain: when does a home office create a permanent establishment?
The OECD’s November 2025 update to the Commentary on Article 5 sets out, for the first time in nearly a decade, when cross-border remote work creates a permanent establishment. A note on the new framework and how it meets Spain’s traditionally assertive approach. For a foreign company with an employee working from Spain, one question
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