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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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U.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
82Why 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,
83Spanish 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
84Relocating 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
85U.S. LLC Income and the Beckham Law in Spain
Relocating to Spain offers numerous opportunities, but it also presents complex tax considerations, especially for American expatriates involved with U.S. Limited Liability Companies (LLCs). A frequent inquiry among our American clients pertains to the compatibility of income derived from U.S. LLCs with Spain’s Special Expatriate Tax Regime, commonly known as the Beckham Law. Understanding this
86Tax Risks for Sole Proprietorships and Single-Employee Companies
For nearly two decades, the Spanish Tax Administration (AEAT) has been targeting professionals seeking to unlawfully reduce their tax burden through the use of special purpose entities. The primary aim of these schemes was to artificially channel professional income to benefit from the 25% Corporate Income Tax rate instead of the higher Personal Income Tax
87Intensified Tax Audits for Beckham Law Beneficiaries
In recent months, Spanish tax authorities, led by the State Tax Administration Agency (AEAT), have intensified tax audits targeting individuals who have opted for the special tax regime known as the “Beckham Law.” Designed to attract foreign talent, this regime allows qualifying expatriates to be taxed as non-residents during their first six years in Spain,
88The ‘Mbappé Law’: Unlocking Tax Benefits for Expats in Spain
In November 2024, the Community of Madrid enacted Law 4/2024, commonly referred to as the “Mbappé Law”, introducing a significant tax incentive aimed at attracting foreign investors and high-net-worth individuals to the region. This legislation establishes a deduction in the regional component of the Personal Income Tax (IRPF) for new taxpayers relocating to Madrid and
89Unlocking the 95% Tax Relief on Inheritance Tax for Family Businesses
The Spanish Supreme Court has recently clarified the application of the 95% tax relief on Inheritance Tax for family businesses. This tax benefit, designed to protect family enterprises during succession, comes with specific requirements that must be met to qualify. Understanding these criteria is essential for families aiming to preserve their legacy while minimizing tax
90Recent Legislative Developments in Cryptocurrency Taxation in Spain
In September 2024, the Spanish Council of Ministers approved a draft bill to transpose the European Union’s Directive 2011/16/EU, known as DAC8, into national law. This initiative aims to enhance administrative cooperation in tax matters, introducing significant changes to the taxation and reporting obligations related to cryptocurrencies. Key Changes Introduced by DAC8 1. Expanded Reporting
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