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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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U.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
102Tax 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
103Claims 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,
104Spanish 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
105Tax residence in Spain: risks and solutions
In today’s increasingly globalized and mobile environment, accurately determining an individual’s tax residence has become crucial. There are instances where individuals might unknowingly be tax residents in Spain. This includes Spaniards who move abroad but retain ties to Spain (i.e., expatriates); those who come to Spain for business or professional purposes (i.e., impatriates); artists or
106Crypto taxation in Spain under the Beckham Law
In today’s world, where various nations are reevaluating tax benefits designed to attract affluent and skilled individuals (such as the UK, Portugal, and even Italy), Spain remains a compelling destination for foreigners seeking a warmer climate, whether for work or to provide services in the new economy. Spain implemented a special tax regime in 2005,
107Beckham Law: A Guide for US Expats Considering Spain
For Americans contemplating a move to Spain, understanding the intricacies of the Beckham Law is essential. This specialized tax regime, officially known as the Spanish Royal Decree-Law 687/2005, offers a host of advantages for foreign workers in Spain, potentially resulting in significant tax savings and regulatory benefits. In this comprehensive guide, we’ll delve into the
108New 2024 Spanish Beckham Law for Expats
If you are thinking about moving to Spain to work, then you should check out the Beckham Law. Maybe you end up saving some money on taxes! The key of the special regime is that when you are taxed as a non-resident you will most likely end up paying less taxes than a “regular” tax
109Tax considerations when purchasing property in Mallorca
As you consider purchasing a property in Mallorca (Spain), it is important to be mindful of the expenses that go beyond the asking price and regular maintenance fees. Understanding the tax implications of owning a property can save you from unexpected surprises. Investing time to understand the tax implications can yield significant benefits. You could
110American Citizens Buying Property in Mallorca
Mallorca, the largest island in the Balearics, has long captivated the hearts of visitors from around the world with its stunning beaches, rich history, and vibrant culture. As an American citizen considering purchasing property in Mallorca, you may be wondering about the intricacies of the process and the unique factors to consider to start your
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