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Tax · 20/09/2026
The 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.
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Lullius Partners Featured in Expansión’s Special Report
We are proud to announce that Expansión, Spain’s leading economic and financial newspaper, has published a comprehensive feature on Lullius Partners. This special report highlights our firm’s commitment to providing expert tax advisory services to expatriates and international private wealth clients, particularly focusing on Spanish tax planning, the Beckham Law, and Digital Nomad Visa tax
92Americans Moving to Mallorca: A Guide to Living the Mediterranean Dream
Mallorca, the crown jewel of the Balearic Islands, is increasingly becoming the destination of choice for Americans seeking a better quality of life. Known for its stunning beaches, vibrant culture, and laid-back lifestyle, Mallorca offers everything from crystal-clear waters to charming villages, and a welcoming atmosphere perfect for those seeking a Mediterranean escape. But relocating
93Cryptoassets Now Subject to Seizure by Spanish Tax Authorities
The Spanish government has taken a significant step in its oversight of cryptocurrency with new regulations allowing the Tax Agency (AEAT) to seize cryptoassets as part of its debt collection efforts. This move is part of a broader framework aimed at tightening fiscal control and combating tax fraud related to digital assets, which have seen
94Tax Authorities Target High-Earners Using the Beckham Law in Spain
In recent months, Spain’s Tax Agency (AEAT) has ramped up its scrutiny of high-income professionals leveraging the Beckham Law, a special tax regime that offers significant tax breaks to expatriates. The Beckham Law, named after the famous footballer David Beckham who took advantage of the law during his time in Spain, allows qualifying foreign professionals
95Digital Nomad Visa vs. Beckham Law: The Need for an Integrated Approach
In recent years, Spain has become an increasingly attractive destination for expatriates and international professionals. Among the most popular options for those looking to relocate to Spain are the Digital Nomad Visa (referred from now on as –DNV-) and the potential application of the Spanish Special Expats’ Tax Regime (-SETR-), or The Beckham Law (referred
96Tax Residence in Spain for natural persons based on the centre of economic interests
The assessment of the “Tax Residence” in Spain for natural persons, in accordance with the “centre of economic interests”, should consider both the income flow variable and the financial interests The Spanish Supreme Court, in the Ruling of June the 12th of 2023 (Case Ref. 915/2022), established that neither administrative nor judicial national bodies can
97U.S. Social Security Policy Barriers Stall American Access to Spain’s Digital Nomad Visa
The U.S. Social Security Administration refuses to issue a certificate of coverage, forcing Spain to reject the digital nomad visa to applicants’ employees of U.S. companies willing to telework from our country. This Agency claims that the Totalization Agreement does not specifically cover digital nomads, but only temporary international assignments. Spain and the U.S. have a Bilateral Social
98Tax exemption on the habitual residence to those benefiting under “The Beckham Law”
The High Court of Justice of Madrid (TSJM) has just recently issued a ruling in favour of exempting taxpayers under the Beckham Law from paying tax on their main residence. This special regime allows individuals who move their residence to Spain (whether foreigners or Spaniards who have lived abroad in the last five years) to
99Claims against Tax Assessments and Penalties in Spain
In the tax field in Spain, prior to taking legal actions before Courts, the economic-administrative proceeding must be completed before the Economic-Administrative Court. Depending on the tax liability quantification, the final agreements (both the final assessment and the tax penalty agreement) should be appealed before the Regional or the Central Economic-Administrative Court. In this sense,
100Spanish Tax Planning for Private Wealth Clients
Following the 2023 regional and national election cycle, with the coalition of the left continuing to run the national government, the approach of high taxes for the affluent is expected to persist during the current parliamentary term. Potential attempts to counteract at national level any regional policies reducing personal taxes by the opposing conservative parties
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