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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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Case Study: Successful Closure of a Tax Audit on Beckham Law Application
Lullius Partners achieves the dismissal of all findings in a complex tax audit regarding the application of Spain’s Beckham Law for a high-net-worth individual and his holding company. The Challenge In early 2025, an international executive relocating to Spain, together with his Spanish holding company, faced an intensive tax audit initiated by the Spanish Tax
52Case Study: Lullius Partners Overturns AEAT Tax Enforcement and Liability Derivation
At Lullius Partners, we are proud to share another example of our effective defence and technical expertise in high-stakes Spanish tax litigation. Recently, our Private Wealth and Tax Litigation team successfully secured the annulment of two enforcement orders (Providencias de Apremio) and two subsidiary liability derivation files (Derivación de Responsabilidad Tributaria Subsidiaria) issued by the
53Lullius Partners: Mallorca’s Leading Private Wealth & Tax Lawyers for International Clients
In a world where private wealth management and cross-border tax planning are becoming increasingly complex, the demand for truly specialised, technically excellent legal counsel has never been greater. Lullius Partners, a top-ranked boutique law firm based in Mallorca, Spain, stands at the forefront of this evolution—offering market-leading expertise to high-net-worth individuals, expatriates, family offices, and
54Tax Authorities Crack Down on Artificial Employment Contracts Under the Beckham Law
Attracting international talent is a cornerstone of Spain’s economic and social strategy. Over the past two decades, the so-called “Beckham Law”—the Spanish impatriate tax regime—has provided an attractive, preferential tax framework for highly skilled professionals and executives relocating to Spain. But as with any special tax regime, its benefits come hand-in-hand with strict eligibility criteria
55Crypto Under Scrutiny: Spain’s Tax Authorities Intensify Tax Audits
Crypto, Tax Audits and a New Era of Scrutiny If you thought crypto was still flying under the radar in Spain, think again. The Spanish Tax Agency (AEAT) has dramatically upped its game in 2025, launching a wave of inspections and information requests aimed squarely at anyone who invests in or provides services related to
56Relocating to Spain as an Executive? New DGT Ruling Clarifies Access to the Beckham Law
The increasing mobility of international talent and the strategic decisions of multinational groups continue to shape the landscape of tax planning in Spain. In this context, the so-called “Beckham Law” (Article 93 LIRPF) remains a cornerstone for attracting senior executives and key professionals to Spanish subsidiaries. However, the regime is neither automatic nor risk-free; its
57Spain’s 100% Property Acquisition Tax on Non-Residents
If you have been following the Spanish press—or perhaps just your WhatsApp groups—this week, you may have seen headlines that sound more like satire than serious politics: “Spain Proposes 100% Tax on Foreigners Buying Homes!” As a tax law firm based in Mallorca, we know exactly how alarming such news can be, especially for our
58Inactivity Periods and the Beckham Law: Technical Analysis
As leading tax lawyers in Spain, we regularly advise expatriates and international professionals on the application and compliance requirements of the Spanish special expat tax regime, popularly known as the “Beckham Law” (regulated under Article 93 of the Spanish Personal Income Tax Act – IRPF). The recent DGT binding ruling V0128-25 brings crucial clarifications on
59Understanding Article 7p of Spain’s IRPF Law: Guide for International Professionals
Navigating international taxation can often feel like solving a complex puzzle. For expatriates and international professionals residing in Spain, Article 7p of Spain’s Personal Income Tax Law (IRPF) offers significant opportunities—but understanding its application can be challenging. In this article, we will demystify Article 7p, clarify eligibility criteria, outline necessary documentation, and provide practical guidance
60Benefits of Spain’s Beckham Law: Expert Tax Lawyers in Mallorca and Spain
Understanding the Beckham Law The Spanish “Beckham Law” (officially, the Spanish Special Expat Regime) offers a unique tax opportunity for highly qualified professionals, executives, digital nomads, and entrepreneurs moving to Spain. Under this regime, qualifying individuals who relocate to Spain for work may be taxed as non-residents on their worldwide employment income for up to
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