After thirty-five years, Gibraltar is no longer treated as a non-cooperative jurisdiction for Spanish tax purposes. The change is now in force, not a proposal. This note sets out the
Philanthropy is undergoing a fundamental structural shift. In the business of philanthropy, charitable giving is no longer viewed as a quiet, discretionary “add-on” to wealth management or the tail end of
Turn AEAT Tax Disputes Into Planned, Budgeted Projects AEAT enquiries into international taxpayers are now a normal part of life for many private clients, family offices and cross-border businesses. Automatic
How Specialist Barristers Protect You in AEAT Checks AEAT tax inspections can feel sudden and stressful, especially if you move between the UK and Spain, manage family wealth, or run
The recent case of Carulla v HMRC [2025] EWHC 3057 serves as a clear example of the high stakes involved in a double taxation dispute. The legal issue was twofold: first, whether HMRC
Turning AEAT Billing Choices Into Your First Line of Defence If you are a UK resident with Spanish links and the AEAT has written to you, your first instinct is
Turning UK FIG Benefits Into a Spanish Tax Trap Taking advantage of the UK FIG regime can feel very efficient if your life and tax home are clearly based in
How UK Residents Get Caught by Spanish Wealth Tax Spanish wealth tax tends to surface for UK residents at precisely the wrong moment. A holiday home is acquired on the
Rethinking Spain’s Beckham Rule for US Expats Spain has become a settled choice for many Americans relocating in search of climate, cultural fit, growing technology centres and the option of
Protect Your Spanish Property Legacy as a UK Resident Owning a home in Spain can be one of the best decisions you make for your family, but it also brings
The recent Audiencia Nacional ruling on the Shakira Spanish tax case has exposed critical flaws in the administrative methods of the Spanish Tax Agency (AEAT). The real significance of this judgment is
For over two centuries, the United Kingdom’s “non-dom” regime was the bedrock of its appeal to the global elite. It was a system built on the complex, often elusive concept
For nearly two decades, the Special Tax Regime for Displaced Workers famously known as the Beckham Law has been the crown jewel of Spanish tax planning. However, navigating the Beckham Law Spain
Yesterday, 14 April 2026, the Spanish Council of Ministers approved a historic Royal Decree. The Spain 2026 Residency Regularisation is a massive opportunity for 500,000 foreign nationals to obtain legal status. This
With the Digital Nomad Visa Spain, the dream for many UK-based professionals of trading a grey London morning for a coffee on a terrace in Seville or a co-working space in
EDAV Spain residential real estate continues to be a primary destination for international capital due to its unique tax advantages. While the sunshine and lifestyle are perennial draws, the sophisticated investor
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
The global business landscape is transforming. Recent research from the Financial Times reveals that nearly 6,000 owners of high-growth businesses have relocated from the UK over the past two years,
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
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
Spain’s “Beckham Law” was designed to attract international talent. But in practice, it has evolved into something more fragile: a regime that can be lost not only through obvious breaches,
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
When footballer Kylian Mbappé moved to Real Madrid, or when tech entrepreneur Daniel Ek relocated from Sweden to the UK, the media focused on transfer fees and business deals. But
Here’s a question that might make you spit out your tea (or café con leche): Which country is most similar to Britain? If you guessed Denmark, Sweden, or perhaps Canada,
International divorce between the UK and Spain raises complex legal and strategic issues. Following Brexit, the legal landscape has shifted from automatic EU regulations to a more nuanced framework of international
Spain’s National Court has rocked the world of Spanish real estate taxation with a decision that stands to benefit thousands of non-EU landlords and international investors. In July 2025, the
Spanish probate is the legal process of organising and administering a deceased person’s assets in Spain and distributing them to beneficiaries once all debts and taxes have been paid. For
Over recent months, we have seen a growing number of UK taxpayers receiving letters from HMRC demanding payment of Spanish tax debts on behalf of the Agencia Estatal de Administración Tributaria (AEAT). In many of these
Spain’s Supreme Court has delivered two landmark decisions (STS 1372/2025 and STS 1402/2025) that fundamentally reshape how non-residents are taxed when they own significant assets in Spain. For the first
If you’ve been working from Spain while maintaining tax residence elsewhere, you might be surprised to learn that you could still owe Spanish taxes on that employment income. Spanish Non-Resident
A trust is a legal relationship originating in common law whereby a person (the settlor) transfers assets to another (the trustee) to hold and manage for the benefit of one
As more UK employers support staff working remotely from Spain under the Digital Nomad Visa, it is crucial to understand which employment laws apply and what obligations arise. UK Law
Debunking myths about wealth and Spanish tax residency. Spanish tax expert León Fernando del Canto argues that Spain can be an attractive tax jurisdiction for wealthy foreigners who know how
Solidarity Tax on large fortunes: Key points for 2024. Last year saw the first application of the Solidarity Tax on Large Fortunes (ITSGF), which sparked considerable controversy and claims of
Spanish tax notifications for non-residents. Non-resident taxpayers with ties to Spain must stay proactive about their tax obligations. Keeping your address updated with the Spanish Tax Administration is vital to
5 Not to be Missed Places in Cádiz. Cadiz, the oldest city in Western Europe, is a treasure trove of history, culture, and natural beauty. From its cobbled streets to
Understanding the obligation to appoint a tax representative is crucial for non-residents conducting economic activities in Spain. This blog post elucidates the scenarios under which such an appointment is mandatory,
According to research by the website InterNations, the top three cities in the world in which expatriates thrive are all in Spain, namely Malaga, Alicante, and Valencia. And with the
Counting days: Shakira’s Spanish tax nomad case. Key points In the context of residency, the UK and Spain define the unit of one day differently. Shakira thought she had a
Spanish tax liability for UK nationals in Spain. Following our article examining how the Spanish tax authorities will determine whether a UK national is resident in Spain for tax purposes,
Could the new digital nomad visa in Spain be the answer for UK and other non-EEA professionals who wish to live and work in Spain? If so, what would be
What Do Changes to Andalusia’s Wealth Tax Mean for Homeowners? Both resident and non-resident property owners in Andalusia are now exempt from paying Spain’s wealth tax, resulting in an average
Why bending it like Beckham could make financial sense in Spain. We sum up the pros and cons of the so-called Beckham Law to help you decide if this tax
Is it possible to buy or sell Spanish property from the UK and in pounds?. You might be under the impression that you can only buy Spanish property in Spain
How do you know if you’re a tax resident in Spain (or not)? In today’s mobile world, many people spend time in Spain and other countries during the year. But
Four ways to save on property tax in Spain. Property tax in Spain is notoriously high, both on purchase and during ownership. But, what if it were possible to reduce
6 myths about Spanish wills debunked. As with many legal matters, Spanish wills come with their fair share of myths. At Del Canto Chambers, we’re more than used to clients’
Let your lawyer handle your financial and property affairs. A Power of Attorney will often be the most practical way of enabling a Spanish lawyer to undertake tasks and sign
The new Spanish Visa for UK professionals, investors and “digital nomads”. UK nationals have been struggling during the last two years to get adequate visas to come to Spain as
9 top tips when applying for the Golden Visa in Spain. Since it was introduced in 2013, the Golden Visa has proved a popular option for investors in Spain and
Brits living in Spain go up by 9.5% in 2 years. In 2021, British nationals opting for Spanish residency increased by 4.4%, bringing the total number to less than 1%
Buying and investing in Galicia and inland Spain. Galicia, in north-western Spain, is not as well-known as some other regions but for those who enjoy the attractive countryside with the
720 form is in question. This infamous and abusive Spanish Tax Form 720 has been now declared contrary to the free EU movement of capital. The EU Court of Justice
Gibraltar tax agreement with Spain. What does the tax agreement between Spain and Gibraltar mean for you? Gibraltar is not just a rock. The city is a special place, with
Form 720, an illegal form?. The Supreme Court of Justice rules in favor of a taxpayer with a property abroad and condemns to the Spanish Tax Office for the sanctions
Spanish tax investigation. Taxes are just a fact of life, wherever you live. In fact, sometimes, the luckier you have been in life, the more worried about taxes you must
Taxation of spanish residence. Sun, food, chances for relaxation, affordability… All of these and even more are invaluable elements that contribute to an accomplished life are present in Spain. Many
British expats living in Spain: are their rights at stake?. Hundreds of thousands of British expats living in Spain face increasingly unfavorable tax burdens and discrimination over their pre-Brexit immigration
Taxation of Spanish Property. One of the most common concerns for British and other expat residents in Spain is their property taxes. How many taxes are there? When are they
Owning Spanish property via an international company. Previously, we have the reviewed the history of property ownership through companies in Spain. The structure emerged in the last decades of the
Owning property with a company in Spain: a tax time-bomb. Owning Spanish property via an international company could be a tax time-bomb waiting to explode. Spain has for decades been
Taxation of british pensioners in Spain: British citizens applying for pensions while living in Spain: before and after Brexit implementation time. It is hard to trivialise the issue of pensions
The Spanish tax office’s (Agencia Tributaria – AEAT) Annual Tax and Customs Plan for 2021 is paying closer attention to international expatriates based on expenditure patterns and travels. Spain’s tax
Ibiza for expats Do you think of Ibiza as merely a party island? You’d be so wrong. Ibiza is the home to thousands of expatriates who value its warm climate,
The Spanish Administration is famous for the excessive formalities and its red tape. One of those famous formalities is coming soon and it comes in the form of, surprise, surprise:
British residents in Spain after Brexit. Ever since the referendum in 2016, British and European press outlets were full of predictions and prophecies about the outcomes of the vote. From
New High Court ruling will force the Spanish Tax Authorities to be better behaved. Let’s say you are being treated by a doctor with a specific drug just before having
Wealth tax: a small tax for such a big debate. As the government considers the country’s economic position following the Covid-19 pandemic, calls are being made for the implementation of
On the 4th March 2019 a new tax treaty was agreed between the UK and Spain regarding Gibraltar and this could have serious implications for anyone with connections to Spain.
The Spanish inpatriate system (the Beckham Rule) post Covid-19. As a consequence of the Covid-19 health crisis global immigration has fallen, and the property market is suffering with a substantial
Spanish Inheritance Tax Considerations for “Brexpats”. With Brexit underway, U.K. residents who own property in Spain—of which there are many, considering Spain is one of the top overseas destinations where
The #coronavirus crisis requires constant monitoring of our tax obligations, both in England and Spain. In Spain, despite the situation, the Council of Ministers, in its meeting yesterday, did not
The Brexit Prophecy and “Brexpats” in Spain. Brexit is here and all seems very normal. Brexit will be completed as a result of the U.K. elections—the fulfillment of a prophecy,
Sting in the tail for Spanish property buyers. It was recently reported that over 5,000 properties in Spain are owned by international investors, the majority of which are UK residents.
Spanish Tax Authority Looks at Foreign Property Owners. International tax barrister Leon Fernando Del Canto discusses the growing interest of the Spanish tax authorities in ownership of properties through international
Spain cracks down on ‘aggressive tax planning. “There are more than 5,000 private Spanish properties valued at over £1m owned by foreign investors, most of which are UK residents. The
Understanding tax on your Spanish holiday home If you aren’t a resident of Spain, you may struggle to understand the Spanish tax you need to pay on your holiday home.
How does Spain tax corporate income? Individuals operating their own business or planning a startup in Spain will need awareness of the Spanish tax system in order to succeed. Del
Tax planning for Spain. It’s always been important to get the right tax planning. Whether you are talking about UK tax, Spanish tax or any other form of international tax
The Supreme Court condemns the Spanish Tax Office. The Supreme Court of Justice of Castilla y León has admitted the appeal of a taxpayer that had been sanctioned a total
Spain remains the most popular destination for British expats retiring overseas. Spain is also hosting the largest group of UK citizens living in the rest of the EU at an
What we save by working with full invoice. According to VAT law, for a purchase document to be considered a full invoice it has to meet various requirements, some of
One of the questions asked by the entrepreneur residing in Spain is whether she should work as self-employed or should set up a company. Although we could consider for this
International company structures established in decades gone by to help wealthy owners of property in Spain avoid tax are now a ticking time-bomb as the Spanish tax authorities set their
As we announced in our last article, the New Spanish Law for contractors and freelancers reforming Self Employed conditions came into force on the 1st of January 2018. These are some
Since its promulgation, Spain has joined countries that aim to attract residents of great fortune. Has the Beckham law helped to attract foreign capital? There is currently an international struggle
PAST: The Federation for self-employed workers (ATA) had long called for an ambitious reform of the self-employed statute for recovering a very punished sector. According to its president, 2 out
It’s just a matter of time that UK expatriates in Spain receive a notification from the Spanish Inland Revenue (Hacienda); claiming unpaid taxes for the last four tax years (tax
The municipal capital gain could be reclaimed to the town halls Numerous courts in all of Spain support the return of the municipal surplus value which current calculation does not
Taxation of amounts returned by floor clauses Customers who receive their refunds of floor clauses may have to pay for them, depending on the deductions applied at the time. The
Self-employed workers and SMEs, with more margin to defer their debts with the Spanish Tax Agency SMEs and self-employed workers will be able to defer their debts and tax payments
Investment triangle between government, companies and investors in SID 2017 The event “Spain Investors Day” celebrates a new edition in Madrid and brings together foreign investors with the government and
2-12-2016 | SPEAR’S Our Managing Partner, León Fernando del Canto, has published an opinion piece in the magazine Spear’s in which he defends the application of the universal jurisdiction principle
Del Canto Chambers advises British expats to comply their taxation duties in Spain Our Managing Partner, León Fernando del Canto, has published a statement in the magazine Silver Surfers in
Madrid’s High Court contradict the Spanish tax authority’s criteria and it recognizes the refund of income taxes paid on maternity leave. The Community of Madrid’s High Court of Justice (TSJM)
The Spanish tax authority keeps its collection policy and it is focused on HNWI and multinationals, increasing its inspections in areas like Costa del Sol and Madrid The Spanish Tax
The firm of haute couture MALNE offered a fashion show at Madrid Fashion Week inspired by Cervantes and the Spanish Golden Age fashion style. The firm of haute couture MALNE
The Spanish economy is improving despite the eight months of a caretaker government. Although there is uncertainty about its sustainability, in Del Canto Chambers we are confident in the ability
Seven of the ten most profitable investment funds in Spain exceed 20 points in cost effectiveness in relation to the amount invested A curious paradox takes place in the market
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