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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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Balearic Islands eliminates inheritance and gift tax between close relatives
A full rebate is granted on acquisitions because of death, including those arising from agreements relating to succession. On July 18, the Governing Council of the Balearic Islands passed a decree law—Decree-Law 4/2023 (“DL 4/2023“)—that significantly changes the inheritance and gift tax (IGT) rules under Legislative Decree 1/2014, of June 6, which consolidates the legal provisions of the
112Crackdown on False Tax Residency Abroad by Spanish Tax Authorities
The Ministry of Finance is set to intensify its focus on false tax residency outside of Spain, as outlined in the recently published guidelines for the Annual Tax Control Plan for 2024 in the Official State Gazette (BOE). Regarding the control of relevant assets, the BOE explains that accumulated experience has brought to light “extremely
113End of UK Non-Dom Status Sparks Opportunity for Spain under Beckham Law
In a move that has sent ripples through the global financial community, the United Kingdom has announced its decision to abolish the non-domicile (non-dom) tax status by April 2025. This status, a cornerstone of the UK’s tax system for decades, has allowed individuals who reside in the UK but have their permanent home (domicile) outside
114Mallorca reduces Wealth Tax
Spanish wealth tax has effectively been eliminated for most residents and property owners in the Balearics (Mallorca, Menorca and Ibiza). From this year onwards, only those with assets above €3 million will be liable for wealth tax. In welcome news, the government of the Balearic autonomous region announced significant changes to the wealth tax allowances
115Application for Beckham Law tax regime in Spain 2023-2024
Order HFP/1338/2023, of December 13, has been published in the Official Gazette of the Spain State, approving, among others, Form 149 for notifying the application for the special impatriate regime for the purposes of personal income tax (PIT). The regulatory development of the impatriate regime was approved through Royal Decree 1008/2023, of December 5, which was the subject of analysis in
116Tax Planning for International Private Wealth clients
In the context of the current national election cycle, personal taxes have become one of the defining issues in terms of domestic political agenda. The coalition of the left running the national government advocates the present high tax approach, particularly among the affluent. The opposing conservative parties, with significant wins at the recent regional elections,
117Market-leading Tax advice to International Expats
Lullius Global Mobility offers tax advisory, immigration and compliance services to help clients manage tax for an international workforce. Temporary, permanent, mobile, and remote employee arrangements are common today, each requiring differing levels and types of support. Such flexibility can also increase compliance risk and make tax obligations more complex, with businesses and mobile employees
118New Spanish Digital Nomad Tax Regime
The mainstream implementation of telework has led to an exponential increase in workers whose jobs allow them to work remotely. To be a digital nomad is now more feasible than ever. With its connectivity and exceptional quality of life, Spain is one of the most attractive and inspiring destinations for digital nomads and international remote
119Inland Revenue loses half of the claims in court
It is no secret that Spain’s tax authorities and taxpayers are involved in thousands of ongoing disputes, with billions of euros at stake. These include challenges by individuals and companies to tax assessments and penalties arising from tax audits, as well as claims brought because the tax authorities have rejected a taxpayer’s requests.
120Lullius Partners recognized by the prestigious international directory Best Lawyers in its new Spain 2023 edition.
En su nueva edición de 2023, la publicación norteamericana Best Lawyers ha reconocido entre los mejores abogados del mercado legal español en la categoría “Ones to Watch” a Xavier Rubert, abogado y socio de LULLIUS PARTNERS en la práctica de Derecho Fiscal y Tributario (Tax Law). De este modo, la Firma consolida su estrategia de
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