Case study · Tax
Pre-arrival planning for a global entrepreneur moving to Spain
We reviewed an entrepreneur’s personal and corporate position before Spanish residence began, turning a complex international structure into a sequenced and defensible arrival plan.
The client owned operating and investment companies in several countries and expected to continue taking strategic decisions after moving to Spain.
The review needed to cover personal residence, the Beckham Law, company management, investment income and reporting before any step became irreversible.
The challenge
- A narrow implementation window before the intended move.
- Potential Spanish residence and permanent-establishment exposure.
- Established investment vehicles with different local tax treatments.
- The need to preserve business flexibility after relocation.
Our approach
Technical precision, focused on the client.
Pre-arrival diagnostic
We mapped income, gains, ownership, governance and decision-making against the expected residence timeline.
Scenario comparison
Alternative routes were compared on eligibility, tax cost, administration and future exit rather than on headline rates alone.
Governance in practice
Board processes and delegated authorities were aligned with where commercial decisions would genuinely be made.
The outcome
The client entered Spain with a documented sequence for applications, governance changes and reporting.
The plan separated personal relocation from corporate management and created clear review points for the first years of Spanish residence.
Good pre-arrival advice creates time: time to choose, to document and to align the structure with how life and business will actually operate.
The Lullius approach
