
Spain: Strategic Base for Family and Business
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,
Media, Sport & Entertainment law is an area that requires expert tax and legal professionals with sound knowledge of the industries across global jurisdictions. We are experienced working in the areas of TV, film, media, news, sports, entertainment, providing quick, creative and simple solutions.
Our media law department has the ability and resources to advise on complex and cross-jurisdictional legal issues and has in-depth knowledge of the dynamics of the industry. We also have expertise in social media law which is gaining more prominence across a range of areas, as various social media platforms evolve.
Our Media Law team advised on all the legal and tax implications of a joint venture between Integral Media group and Arianna Huffington at Huffington Post to publish HuffPost Arabi.
We were part of the largest intellectual property paradigm shift in the media world by advising Huffington Post, Al Jazeera and Grupo PRISA. The disruptions of social media and digital journalism changed forever, and intellectual property law as we knew it, and we were at the heart of that change.
Other media clients include Grupo PRISA, the largest media group in the Spanish-speaking world (2013-2018) where our team helped in securing and negotiating a capital investment by Qatari investor Sheikh Khalid al Thani for Grupo PRISA, which exceeded €120m.
Our specialist Media Law team also advised AS, the largest sports newspaper in the Spanish-speaking world (2016-2017) on setting up AS in Arabic and representing AS in a joint venture between Grupo PRISA and the Qatari media group, Dar Al Sharq.
Our services include:
Our team has global expertise in Media, Sport & Entertainment law in Europe, Latin America and the Middle East. From start-ups to well-established global businesses, we have in-depth knowledge of the key tax and legal matters relevant to the sector and are discreet, conscientious, and flexible at all times.
We have represented important names in the international media, concluded many high-profile deals with premier league clubs, and advise the global entertainment and TV industries.
In Sports Law, we provide specialist legal advice for sports clubs, owners, sponsors, agents and sportsmen. We were involved in the negotiation of La Liga’s TV rights with international sporting channels, as well as advising Tottenham Hotspurs and Valencia CF on sponsorship deals.
An international law firm with offices in Spain and the UK, we have sound knowledge of the Middle East and Latam markets, and work with international federations, professional leagues and sports clubs, advising on all aspects of professional sport and challenges that may arise.
Our team comprises dedicated specialists who have extensive expertise in Sports Law. We are a go-to firm for sports-related matters including (but not limited to), handling player and stadium contracts, sponsorships, media and naming rights, regulatory, competition law and dispute resolution.
Our services include:
Our specialist Entertainment Law department has advised production and distribution companies, screenwriters and directors. This sector is particularly dependant on the protection of intellectual property rights and professional legal advice should always be obtained at an the initial stages before entering into any commercial agreements.
We advised on the acquisition and restructuring of Gulf Film, the largest film distribution company in the Middle East, as well as project managing the re-brand of Grand Cinemas, creating the Novo Cinema franchise in the Gulf, the largest Cinema chain in the Middle East.
“I have had the pleasure of working with León Fernando on several legal projects and have truly appreciated his responsiveness and follow up, his legal insight, expertise and in-depth knowledge. Leon is a consummate professional in every sense of the word”.
–Debbie Stanford-Kristiansen, Novo Cinema CEO, UAE. Listed as one of the Top 30 Most Influential Women in the Arab World 2019 – Middle East Female CEO of the Year 2018
From drafting and negotiating heads of terms and non-disclosure agreements to executing transactions in the most tax-efficient ways and dealing with conflict resolution, we add real value for our clients in the Entertainment industry.
Our services include:
Del Canto Chambers’ dual-qualified, multilingual tax lawyers have handled over 500 complex cases from Europe, the Middle East, Latin America, and Asia. Discerning London-based and international clients, corporations, solicitors, and tax advisors count on our expertise.
You can more about what clients have to say, about working with Del Canto Chambers here below.
The Beckham Rule is a special Spanish tax regime for expatriates. It allows qualifying individuals to pay a flat tax rate on employment income and to be treated as non-residents for certain other tax purposes.
Any individual who moves to Spain for professional reasons and has not been tax resident in Spain during the five previous tax years may apply. This includes employees, remote workers, directors, and certain entrepreneurs.
Qualifying income is taxed at a flat rate of 24% up to €600,000. Income exceeding that threshold is taxed at 47%.
You must not have been considered a tax resident in Spain during the five tax years immediately preceding your relocation.
Your move to Spain must be for genuine employment or professional reasons, such as:
Holding an employment contract with a Spanish or foreign companyWorking remotely from Spain under a Digital Nomad Visa
Acting as a highly qualified professional or entrepreneur conducting a business activity in Spain
Serving as a director of a company, provided that—if the company is asset-holding—you hold no more than 25% of its shares
You must apply for the regime within six months of registering with the Spanish Social Security system (Seguridad Social). This deadline is strictly enforced.
The regime applies for a total of six tax years: the year you become a Spanish tax resident and the following five full years.
The regime applies for a total of six tax years: the year you become a Spanish tax resident and the following five full years.
Under the Beckham Rule, all employment and professional income is taxable in Spain, regardless of where it is earned. However, income from non-Spanish sources—such as interest, dividends, investment income, and capital gains—is not subject to Spanish tax.
You are only subject to Wealth Tax and Solidarity Tax on assets located in Spain. Foreign assets are excluded from the Spanish tax base during the six-year period.
Your spouse and dependent children under 25 (or of any age if legally disabled) may also benefit from the regime, provided they meet the requirements and file separate applications.
If you move to Spain to act as a director, you may apply regardless of your shareholding. However, if the company is an asset-holding entity, your ownership must not exceed 25%.
If you cease to be tax resident in Spain before completing the six-year period, you will automatically lose the benefits of the regime. From that point onward, you will be taxed under the general Spanish tax system, which includes progressive rates and worldwide income taxation.
Del Canto Chambers has a specialised team ready and eager to support you to apply for Spanish nationality. If you are interested in applying and would like to know if you are eligible, we would be delighted to help you.
Del Canto Chambers specialists are constantly up to date with new legislative changes and aware of any Spanish tax and legal implications. Contact our Spanish legal and tax specialists to find out the best tax planning and corporate structures in your circumstances.
At Del Canto Chambers we are always sharing our knowledge and act as an active voice across different media. The following articles and news are related to and relevant for Real Estate Sale & Purchase and Spanish Tax Law.

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