Spain Removes Gibraltar from Non-Cooperative Jurisdiction List: What It Means
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 instrument, its timing, and what it means in practice for cross-border clients across the Campo de Gibraltar, Cádiz, Madrid and London. The instrument The change […]
The Business of Philanthropy: Tax Rules in the UK, US, and Spain
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 an estate plan. Instead, it is being reframed as a governed, strategic allocation of capital. Modern donors increasingly expect evidence of impact, behaving less like […]
Double Taxation Dispute Lessons: Carulla Font v HMRC
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 was right to consider the Claimant a Spanish tax resident rather than a UK one for the years 2009/10 and 2015/16 (involving a €18.5 million […]
UK FIG Regime: A New Era for International Residents
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 of domicile: a legal tie to a country that wasn’t necessarily where you lived, but where you ultimately considered “home.” But as of 6 April […]
Digital Nomad Visa Spain: 2026 Guide for UK Professionals
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 Barcelona has never been more attainable. As we move through 2026, the Spanish Digital Nomad Visa (DNV) has matured into one of the most robust […]
EDAV Spain Residential Real Estate: Fiscal Vehicles Guide
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 looks deeper into the fiscal architecture that governs these assets. Among the various vehicles available, the Entidad Dedicada al Arrendamiento de Viviendas (EDAV) stands out […]
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 […]
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, with Spain emerging as the second most popular destination after the UAE. Rather than viewing this as a trend defined by departure, it represents an […]
Solving the English Probate Puzzle for Spanish Property Owners
Navigating English probate for Spanish property causes friction in Spanish notarial and registration practice for one simple reason: the two systems start from opposite assumptions about how to prove a valid succession. Understanding the complexities of English probate for Spanish property is essential for any executor or owner looking to avoid lengthy legal delays. In England and Wales, a […]
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 […]
The Succession Divide: Navigating Cross-Border Inheritance for Modern Families
The traditional nuclear family, married parents, biological children, assets in one country, was once the bedrock of European succession law. Today, it’s increasingly the exception rather than the rule. Modern private wealth is defined by blended households, same-sex couples, long-term cohabitation without marriage certificates, and assets scattered across the English Channel and the Mediterranean. Families […]
Counting Days, Creating Risk: Why the UK and Spain Still Get Tax Residence So Differently
With the 31st January UK tax return deadline fast approaching, thousands of British nationals living in Spain face a question that appears deceptively simple. Where are you tax resident? For internationally mobile professionals, tax residence is rarely a question of where one lives in the ordinary sense. It is a question of how days are […]
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 […]
Changing your Tax Residency: Key steps to avoid costly mistakes
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 behind the headlines lay a far more complex challenge: navigating the labyrinth of international tax residency rules that could make or break their financial futures. […]
The True Essence of Trusts: A Personal Reflection from an Anglo-Spanish Perspective
Much is said about trusts today : especially by corporate trustees and continental-trained lawyers : yet much of it misses the essence of what a trust really is. For many, a trust has become a compliance product, something to be administered within the framework of regulation and reporting. For others, particularly within civil law traditions, […]
