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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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Spain’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
62Inactivity 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
63Understanding 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
64Benefits 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
65Spain’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
66Expert 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.
67Tax 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.
68Why 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
69Spanish 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
70Top-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
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