Tax Benefits for Foreign Professionals in Spain: “Beckham Law” and “Mbappé Law”
This article explains the legal and tax aspects of the Beckham and Mbappé regimes, their advantages, and eligibility requirements.
This article explains the legal and tax aspects of the Beckham and Mbappé regimes, their advantages, and eligibility requirements.
Spanish tax regulations impose several taxes on the acquisition and transfer of real estate. The taxation applicable to non-residents differs slightly from that for residents and varies based on the nature of the transaction, the type of property, its location, and the circumstances of the buyer or seller.
Spanish tax regulations impose several taxes on the acquisition and transfer of real estate. The taxation applicable to non-residents differs slightly from that for residents and varies based on the nature of the transaction, the type of property, its location, and the circumstances of the buyer or seller.
The year 2025 brings noteworthy tax measures. The new Law 7/2024 introduces changes to Corporate Income Tax (IS), IRPF and VAT, as well as new taxes for large multinational companies, financial entities and tobacco-derived products.
Spain’s tax system provides exemption regimes to eliminate economic double taxation on dividends and capital gains earned by domestic and foreign companies, nationally and internationally.
In Spain, complex tax regulations challenge businesses and taxpayers. Tools like tax binding ruling requests, advance valuation and qualifications agreements, and advance pricing agreements provide legal certainty and help with risk management. This article outlines these essential tools to support compliance and optimize tax planning for sustainable business management.
The Congress of Deputies approves significant tax measures impacting SMEs and large companies in Spain.
In Spain, there are various commonly used incentive plans. However, not all share the same objectives, characteristics, and tax implications. Understanding these consequences is essential for determining the plan that best fits the needs of the company and its employees.
Spain has become one of the most attractive jurisdictions in Europe for setting up startups, thanks primarily to the tax benefits available to these companies, their partners, and their employees. These advantages help them become more competitive in the market.
Since 1995, Spain’s ETVE (Entidad de Tenencia de Valores Extranjeros) regime has provided an appealing tax structure for managing foreign investments. ETVEs allow minimal taxation on dividends and capital gains, taking advantage of Spain’s extensive double taxation treaties. This regime benefits investors by enabling efficient repatriation of funds and reducing overall tax liabilities.