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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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British Expats in Mallorca: Tax and Lifestyle Advantages
For British citizens exploring a move to Spain, Mallorca has emerged as a top destination offering unparalleled opportunities for lifestyle enhancement, wealth preservation, and seamless integration into a Mediterranean way of life. At Lullius Partners, we are the go-to firm for British expats in Mallorca, renowned for delivering top-tier, high-value advisory services. Our tailored legal
92Clarifying the Wealth Tax Limit in Spain: Insights from the Supreme Court
Spain’s Wealth Tax (Impuesto sobre el Patrimonio, or IP) often sparks debates regarding its application, particularly on assets classified as “non-productive.” A recent Supreme Court decision dated November 11, 2024, sheds light on a contentious issue: how primary residences, or “vivienda habitual,” are treated when calculating the Wealth Tax’s 60% limit. This ruling reaffirms guidance
93Tax Considerations for Overseas Property Buyers in Mallorca
Mallorca, known for its stunning beaches, Mediterranean charm, and vibrant lifestyle, has long been a hotspot for international property buyers. While owning a home in this idyllic location offers numerous lifestyle and investment benefits, navigating Spain’s tax system is essential to ensure compliance and optimize costs. Here, we outline the key tax considerations for overseas
94Lullius Partners: The Leading Firm for Americans Relocating to Mallorca
For Americans exploring a move to Spain, Mallorca stands out as the ultimate destination. Its breathtaking landscapes, Mediterranean lifestyle, and robust tax and investment advantages make it the ideal choice for high-net-worth individuals, expats and families. At Lullius Partners, we specialize in providing bespoke legal and tax advisory services for international clients and expats, offering
95Lullius 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
96Americans 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
97Cryptoassets 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
98Tax 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
99Digital 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
100Tax 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
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