Blog, News
Insights
Clear thinking on the Spanish tax questions affecting internationally mobile people, private wealth and cross-border business.
Lullius briefings
Our writing focuses on the decisions, risks and procedural moments that matter in practice.
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.
Read the briefing116 insights
TEAR Ruling Clarifies Application of Double Taxation Relief for U.S. Expats in Spain
Why U.S. expatriates in Spain should carefully assess their foreign tax credits in Spanish income tax returns (IRPF) On January 28, 2025, the Tribunal Económico-Administrativo Regional (TEAR) of Madrid issued a significant decision regarding the interpretation of Article 80 of the Spanish Personal Income Tax Act (LIRPF), specifically concerning the deduction for international double taxation
72Beckham Law: Key Win for Expat Directors
A Game-Changer for International Talent In a significant legal development that may reshape how global professionals structure their assignments in Spain, the Central Economic-Administrative Court (TEAC) issued a groundbreaking resolution on November 19, 2024. This ruling broadens the scope of the Special Expatriate Tax Regime—more widely known as the Beckham Law—by affirming that expatriates who
73Beckham Law: Artificial Companies Alert
The recent resolution issued by the Regional Economic-Administrative Tribunal (TEAR) of Madrid, dated January 29, 2025 (case number 28/17666/2023/00/00), offers valuable insights into the practical application of Spain’s expatriate tax regime, popularly known as the “Beckham Law.” This decision specifically addresses the controversial issue of simulated interposed companies and their implications under this special taxation
74Lullius Partners: Leading the Way in Tax Litigation and Controversy in Spain
When it comes to tax litigation and tax controversy in Spain, few firms offer the depth, technical precision, and strategic vision that define Lullius Partners. Recognised as a top-tier law firm in Private Wealth and Tax, our firm has become a benchmark in tax dispute resolution, representing international clients in the most complex and high-profile
75Spanish Tax Authorities Tighten Scrutiny on Beckham Law Beneficiaries
As of March 2025, the Spanish Tax Agency (AEAT) has made one thing unmistakably clear: beneficiaries of the Special Expatriate Tax Regime, widely known as the Beckham Law, are now under intensified scrutiny. What was once considered a streamlined, advantageous tax option for foreign professionals relocating to Spain has evolved into a strategic risk area—subject
76New Ruling Opens the Door to the Beckham Law for Expat Company Directors in Spain
The Spanish Central Economic-Administrative Court (TEAC) has issued a landmark ruling (Resolution 00/00636/2022, dated 19 November 2024) that marks a significant shift in the interpretation of the so-called Beckham Law —the Spanish special tax regime for inbound expatriates— with major implications for foreign professionals and investors relocating to Spain. This decision is particularly relevant for
77U.S. LLCs and Spanish Taxation: Key considerations for Residents
In recent years, there has been growing interest among entrepreneurs, professionals, and businesses in Spain in establishing an LLC (Limited Liability Company) in the United States. This interest is often based on appealing but incomplete information, frequently spread by offshore company formation specialists, social media, or acquaintances who claim to be “saving a lot on
78Why self-employed persons cannot benefit from the Beckham Law
Spain’s “Beckham Law” (officially, the special tax regime for inbound workers under Article 93 of the Spanish Personal Income Tax Act) has been the subject of much interest and, just as frequently, confusion—particularly among entrepreneurs, freelancers, and self-employed professionals who relocate to Spain in pursuit of new opportunities. The allure is obvious: a highly attractive,
79Spanish Tax Implications for U.S. LLC Owners
Navigating the complexities of U.S. Limited Liability Companies (LLCs) within the framework of Spanish taxation is a frequent concern among our American clients. The allure of LLCs often stems from their operational flexibility and favorable tax treatment in the United States. However, when these entities intersect with Spanish tax regulations, particularly for individuals residing in
80Relocating from the UK to Mallorca: Key actions
In recent years, a growing number of individuals, both UK-domiciled and non-domiciled, have chosen to leave the United Kingdom and make Spain – particularly Mallorca – their permanent home. This trend is driven by a variety of factors, including lifestyle benefits, tax changes in the UK, and Spain’s appealing tax regimes. Mallorca, with its stunning
Page 8 of 12
Stay informed.
Receive selected Lullius briefings on Spanish tax, private wealth and controversy.
Subscribe