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Spain Tightens the Causal Link Between Relocation and Directorship Under the Beckham Law
The Spanish Tax Authority (Dirección General de Tributos, DGT) has clarified one of the most decisive aspects of Spain’s special expatriate tax regime (Article 93 LIRPF), known as the Beckham Law.
In Ruling V1439-25 (29 July 2025), the DGT confirmed that to qualify, there must be a direct and provable causal connection between your move to Spain and your appointment as company director.
Crypto: European Regimes for Expats in 2025
What used to be a fragmented set of national practices is evolving into a continent-wide framework where automatic information exchange, stricter reporting and national tax divergences all converge.
Crypto: Spain System – Declarative and Taxation Challenges for Expats
Spain has become one of the most demanding jurisdictions in Europe regarding the reporting and taxation of virtual currencies. For expatriates residing in the country, understanding these rules is not optional
Spain Ranks Among the World’s Top Destinations for Business Expats
According to a recent ranking by CEOWorld Magazine, Spain has been named the eighth most popular country in the world for business expatriates in 2025—and it stands out as the top European destination. (investinspain.org)
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