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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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Spanish Taxation of Trusts under the Beckham Law: Wealth and Inheritance Implications
Spanish Taxation of Trusts under the Beckham Law: Wealth and Inheritance Implications
42Case Study: Securing Beckham Law Eligibility in Spain
In this case, our firm successfully overturned a proposed denial by the Spanish Tax Agency (AEAT) concerning access to the Beckham Law. The AEAT had argued that our client, a senior executive relocating to Spain in 2025, had already been a Spanish tax resident within the previous five years, relying on municipal registration, utility bills, and the purchase of a car in Spain. We demonstrated that these indicia were legally insufficient to establish tax residence. Through extensive documentation—including employment contracts, social security contributions, tax returns, and certificates of fiscal residence in the Czech Republic—we proved that the client’s professional, family, and economic life had remained firmly abroad until 2025. We further highlighted that, even in a hypothetical conflict, the Spain–Czech Republic Double Tax Treaty would allocate residence to the Czech Republic. The AEAT accepted our submissions, confirmed the client’s eligibility, and issued the certificate granting application of the special regime. This outcome underscores the importance of rigorous legal strategy and cross-border expertise in safeguarding access to the Beckham Law.
43New Tax Exemption for Family Money Gifts in Mallorca
On 27 July 2025, the Balearic Islands enacted a major reform in their regional inheritance and gift tax regime through Decree-Law 4/2025, of 26 July, published in the BOIB (Official Gazette of the Balearic Islands). As a result, monney gifts between parents and children, grandparents and grandchildren, spouses, or long-term partners are now 100% tax-exempt
44No Exit Tax on Crypto Under Spanish Law
As the international mobility of high-net-worth individuals (HNWIs) becomes increasingly common, the tax implications of relocating one’s tax residence are coming under closer scrutiny. This is especially relevant for individuals holding assets with substantial unrealised gains — such as cryptocurrencies — who are considering relocation to low-tax jurisdictions. In this context, the Spanish Tax Authority
45Beckham Law & Employer of Record (EOR) in Spain: Tax Risks and Compatibility
The Special Tax Regime for Expatriate Workers under Article 93 of the Spanish Personal Income Tax Act (“Beckham Law”) The special tax regime for expatriate workers relocating to Spanish territory—commonly known as the “Beckham Law”—was initially introduced by Law 62/2003 of December 30, with the explicit aim of attracting highly qualified talent by offering competitive
46Holding Structures in Spain under Scrutiny after Recent TEAC Rulings
In recent years, Spanish tax authorities have intensified their scrutiny of corporate restructuring operations involving holding companies—particularly within family-owned groups—placing a sharp focus on the special tax neutrality regime known as FEAC (Fiscal Neutrality Regime for Corporate Restructurings). The year 2024 was particularly significant, as the Spanish Central Economic-Administrative Court (TEAC) issued several decisions establishing
47Exit Tax Risks: Effective Strategies for Individuals Relocating to or from Spain
For high-net-worth individuals (HNWIs), entrepreneurs, executives, and professionals with international careers, relocating across borders is more than just a lifestyle decision—it involves significant tax implications, chief among them being the Exit Tax. These taxes, imposed on unrealized gains when individuals change their tax residency, are increasingly relevant in global mobility decisions. Jurisdictions such as the
48The Spanish Tax Treatment of Trusts: A Transatlantic Perspective
Introduction: When Two Legal Worlds Collide For decades, the trust has been the Swiss Army knife of Anglo-Saxon wealth and estate planning. Ubiquitous in the United States and United Kingdom, it is the cornerstone of family office structuring, private client advice, and asset protection. Yet, for individuals or families with links to Spain—whether as residents,
49Why UK HNWIs Are Moving to Mallorca and Ibiza
Lullius Partners is a top-ranked boutique tax law firm based in Mallorca, specialising in international tax advice and private wealth management for UK families, entrepreneurs, and high-net-worth individuals (HNWI). Our dedicated UK Desk provides bespoke cross-border solutions, including strategic tax planning, Beckham Law applications, Digital Nomad Visas, and comprehensive support for relocating your residence and wealth to Mallorca or Ibiza. As expert UK tax lawyers in Spain, we ensure seamless integration of UK and Spanish legal frameworks, enabling our clients to protect and optimise their international wealth securely and efficiently.
50Case Study: Successful Relocation of a U.S. HNWI Family to Spain
Lullius Partners was approached by a high-net-worth individual (HNWI), senior executive at a prominent U.S.-based multinational group, who was planning to relocate to Spain with his spouse and children. The family had chosen Barcelona as their new residence and intended to establish a long-term base in Spain for both personal and professional reasons. Given the
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