English LPA in Spain: Recognition and Law 8/2021
Recognition, Jurisdiction, and the 2021 Law Reform For many British expatriates and high-net-worth individuals, managing an English LPA in Spain is a cornerstone of future planning. These documents, prepared under the Mental Capacity Act 2005 and registered with the Office of the Public Guardian, are designed to ensure that trusted people can make decisions on a donor’s […]
Modelo 720 US LLC: 2026 Reporting Guide for Spanish Residents
If you live in Spain and hold an interest in a Modelo 720 US LLC, you might be sitting on a tax reporting landmine. Every year, many Spanish tax residents discover—often too late—that the Spanish Tax Office (Hacienda) expects a forensic breakdown of their global footprint, even when no Spanish tax is due. Every year, many […]
Navigating International Taxation: The Realities of the UK-Spain Treaty
International taxation often feels complex. Its main instrument, the double taxation treaty, is frequently misunderstood. Many professional errors arise not from technical difficulty, but from a failure to understand what a treaty does, what it covers, and where its limits lie. This article focuses on the interaction between the UK and Spain, including UK residence […]
Substance Over Structure. Redefining the Boundary Between Tax Abuse and Simulation in Spain
On 28 January 2026, the Spanish Central Economic-Administrative Tribunal (TEAC) issued a unification decision (00/09964/2023/00/00) that clarifies, in unequivocal terms, the legal boundary between two distinct anti-avoidance doctrines that have long troubled cross-border tax planning. The decision addresses the relationship between simulation of transactions under Article 16 of the Spanish Tax Law (Ley General Tributaria […]
The Ultimate Guide to UK Tax Residency: The Statutory Residence Test (SRT) Explained
Determining your UK tax residency status is the cornerstone of managing your tax affairs effectively. Whether you’re an internationally mobile professional, relocating expat, or UK citizen working abroad, the Statutory Residence Test (SRT) will dictate your tax obligations. This rigid, objective framework replaced the previous subjective tests in 2013, providing much-needed clarity for globally mobile […]
Beckham Law Withholding Tax Vacuum: Do US or UK Employers Need to Run Spanish Payroll?
Spain’s “Beckham Law” (Article 93 LIRPF) remains one of the most attractive tax incentives in Europe for foreign professionals relocating to Spain. Named after the footballer who famously benefited from it, the regime allows qualifying individuals to pay a flat 24% tax rate on their worldwide income, while other foreign-sourced investment income and gains are […]
