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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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U.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
82Tax 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
83Intensified 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,
84The ‘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
85Unlocking 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
86Recent 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
87British Expats in Mallorca: Tax and Lifestyle Advantages
For British citizens exploring a move to Spain, Mallorca has emerged as a top destination offering unparalleled opportunities for lifestyle enhancement, wealth preservation, and seamless integration into a Mediterranean way of life. At Lullius Partners, we are the go-to firm for British expats in Mallorca, renowned for delivering top-tier, high-value advisory services. Our tailored legal
88Clarifying the Wealth Tax Limit in Spain: Insights from the Supreme Court
Spain’s Wealth Tax (Impuesto sobre el Patrimonio, or IP) often sparks debates regarding its application, particularly on assets classified as “non-productive.” A recent Supreme Court decision dated November 11, 2024, sheds light on a contentious issue: how primary residences, or “vivienda habitual,” are treated when calculating the Wealth Tax’s 60% limit. This ruling reaffirms guidance
89Tax Considerations for Overseas Property Buyers in Mallorca
Mallorca, known for its stunning beaches, Mediterranean charm, and vibrant lifestyle, has long been a hotspot for international property buyers. While owning a home in this idyllic location offers numerous lifestyle and investment benefits, navigating Spain’s tax system is essential to ensure compliance and optimize costs. Here, we outline the key tax considerations for overseas
90Lullius Partners: The Leading Firm for Americans Relocating to Mallorca
For Americans exploring a move to Spain, Mallorca stands out as the ultimate destination. Its breathtaking landscapes, Mediterranean lifestyle, and robust tax and investment advantages make it the ideal choice for high-net-worth individuals, expats and families. At Lullius Partners, we specialize in providing bespoke legal and tax advisory services for international clients and expats, offering
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