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Insights
International Taxation
Beckham Law and relocation to Spain with requirements for directors, RETA, and DGT criteria
The Beckham Law (Article 93 of the IRPF Law) allows individuals relocating to Spain for employment reasons to be taxed under the Non-Resident Income Tax regime for six years. We analyze the requirements when the relocation is linked to appointment as a director, the limits relating to permanent establishments and holding companies, and the DGT’s criteria on RETA, related-party relationships, and changes to senior management employment.
Marcela González
Jan 28, 2026
Insights
International Taxation
TSJ Madrid on primary residences under the Beckham regime
The High Court of Justice of Madrid confirms that the primary residence of taxpayers under the Beckham regime does not generate imputed real estate income, by applying the referral in Article 85 of the Personal Income Tax Law to expatriate workers.
Isabel Robledillo
Dec 1, 2025
Insights
Tax advice for businesses
The Constitutional Court rules on the method used to calculate corporate income tax prepayment for large companies
The Constitutional Court has dismissed the question of unconstitutionality regarding installment payments for corporate income tax by large companies, considering their calculation based on accounting results to be reasonable.
Isabel Robledillo
Dec 1, 2025
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Insights
Transaction taxes
Due Diligence
The tax authorities may require due diligence reports on sales.
A recent ruling by the Central Economic-Administrative Court admits that the tax authorities may require a due diligence report in the sale of company shares, although its non-binding nature keeps the debate open on taxpayer guarantees.
Isabel Robledillo
Dec 1, 2025
Insights
Tax
The DGT has clarified that remuneration received by a director registered under the self-employed regime is not subject to VAT
When does the sole administrator cease to be considered self-employed for VAT purposes? The latest interpretation by the Tax Authorities focuses on actual economic independence and distinguishes between remuneration for the position and other professional services that are taxable.
Isabel Robledillo
Dec 1, 2025
Insights
Tax
Application of the joint Personal Income Tax - Wealth Tax limit to non-resident taxpayers
The Supreme Court allows the joint limit on wealth tax to be applied to non-residents by legal obligation, linking Article 31 of the LIP (Personal Income Tax Law) and the IRPF (Personal Income Tax).
Isabel Robledillo
Dec 1, 2025
Insights
International Taxation
Beckham Law: Tax Advantages for Expatriates and Professionals in Spain
Discover the advantages and disadvantages of the Beckham Law the special tax regime for employees relocated to Spain. Save on taxes with this incentive designed for foreign professionals.
Baker Tilly
Jun 27, 2025
Insights
International Taxation
Global employment counselling
Belgium Introduces New Government Plans Impacting Global Mobility
Belgium introduces key reforms in labour law, expatriate taxation and a new capital gains tax. Find out how they will affect global mobility, business costs and compliance.
Por Audrey De Bevere, Baker Tilly (Netherlands)
Apr 24, 2025
Insights
Tax
Deduction for donations to non-profit entities in corporate income tax and VAT
Conoce los beneficios fiscales de la Ley 49/2002 para donaciones a entidades sin fines de lucro.
Marcela González
Nov 11, 2024
Insights
International Taxation
EU Deforestation Regulation (EUDR)
Baker Tilly PaÃses Bajos
Nov 6, 2024
Insights
Tax
The Supreme Court establishes the non-retroactive deductibility of expenses in Corporate Tax
Discover the New Supreme Court Doctrine on the Retroactive Deductibility of Expenses in Corporate Tax!
Marco Fernández
Jun 3, 2024
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