Articles written by José María Vargas-Machuca y Pedro Fernández

The Spanish Special Tax Regime for New Temporary Tax Residents, commonly known as the “Beckham Law” (hereinafter, and language defeat admitted, “Beckham”), as previously discussed in detail here, remains a powerful lure for, amongst others, and on whom we exclusively focus, wealthy individuals and entrepreneurs relocating to Spain as it allows them to shelter their […]

Considering an international relocation? For high-net-worth individuals, entrepreneurs, and highly qualified professionals, a change of tax residency is a significant decision that requires careful planning so that unexpected consequences are ruled out. One area of obvious attention is that of Exit Taxes. This levy—imposed when a taxpayer changes residence—exists in various jurisdictions, including amongst others […]