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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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Spain’s Beckham Law: Tax Paradise or Legal Labyrinth?
In a globalized context, the competition to attract human capital, entrepreneurial talent, and foreign investment has significantly intensified. Spain, aware of this scenario, has developed a special tax regime popularly known as the Beckham Law, specifically designed to attract individuals who bring substantial economic and professional value. However, despite its undeniable appeal, the interpretation of
62Expert Tax Lawyers in Mallorca: Tax Audits and Appeals Against the Spanish Tax Agency
Specialised tax lawyers in Mallorca helping you handle tax audits, inspections and appeals before the Spanish Tax Agency with expert legal defence.
63Tax Audit in Mallorca or Spain? Guidance from Leading Tax Lawyers
Receiving a certified letter from the Spanish Tax Agency (Agencia Tributaria, AEAT) is never a pleasant experience. Whether it’s a tax audit, a tax enquiry, or a proposed tax assessment, the first thing to remember is that time is of the essence. From the moment you open that notification, the countdown begins—and every day counts.
64Why More American Expats Are Choosing Spain: The Beckham Law
Since Donald Trump’s victory in the 2024 U.S. presidential election, the switchboard at Lullius Partners has been lighting up with a distinctly American accent. “In November we were already busy” says Xavier Rubert, our managing partner, “but by the first quarter of 2025 the number of calls and video consultations from Americans asking about moving
65Spanish Tax Audits 2030: When the Algorithm Knocks
The distinctive ping of an electronic notice from the Spanish Tax Agency (AEAT) no longer signals routine red tape; it is the audible footprint of a predictive model that has already sifted through oceans of data and decided that a particular individual, family office or company is worth closer scrutiny. Spanish tax audits have shed
66Top-Ranked English-Speaking Tax Advisors in Mallorca
Your Trusted English-Speaking Tax Advisors in Mallorca Mallorca is not just a paradise of turquoise waters and scenic mountains; it has also become Spain’s leading hotspot for international investment. In the final quarter of 2024 alone, foreign buyers represented an impressive 32.5% of all property transactions on the island, a figure that previously peaked at
67Beckham Law: Impact of an Inactivity Period Between Employment Relationships
The special inpatriate tax regime (commonly known as the “Beckham Law”) grants highly skilled workers, professionals, entrepreneurs and investors who relocate to Spain favourable personal income tax treatment. Under Article 118.1 of the Spanish Personal Income Tax Regulations (RIRPF), however, any taxpayer who opts into this regime and then fails to maintain its conditions is
68Crypto Platforms to Report User Transactions to Spanish Tax Authorities from 2026
Starting January 2026, a significant regulatory shift will affect both cryptocurrency firms operating in Spain and the individuals who use their platforms. Under new regulations approved by the Spanish Tax Agency (AEAT), crypto exchanges and wallet providers will be obligated to report detailed information about user transactions—both domestic and cross-border. This initiative aligns Spain with
69Lullius Partners: Mallorca’s Tax Law Firm Reinforces Its UK & US Desks
Moving to Mallorca may promise sunshine, lifestyle, and a relaxed Mediterranean charm, yet for many Americans and Britons, the idyllic dream comes with daunting tax and legal complexities. Navigating Spanish tax obligations, residency issues, cross-border income, or international wealth structuring requires a unique blend of expertise—precisely the blend offered by Lullius Partners, Mallorca’s leading boutique
70Spanish Tax Treatment of Trusts: Clarifications for UK and US Expats
What expatriates with trusts in the UK or US need to know about Spain’s tax treatment of foreign trusts In a landmark binding tax ruling (Consulta Vinculante V2324-23) issued by Spain’s General Directorate of Taxes (DGT) on August 30, 2023, new light has been shed on the tax implications for Spanish tax residents who are
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