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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.


Spain Sets Binding Criterion on NFT Taxation: Personal Income Tax, VAT, and Contrast with MiCA
The Binding Ruling V0138-25 of the Spanish Directorate-General for Taxation (DGT) establishes, for the first time, an explicit framework for the tax treatment of non-fungible tokens (NFTs) in Spain. The case concerns a digital artist who creates and sells NFTs through marketplaces and metaverses, raising questions about their taxa
El pronunciamiento es vinculante para la Administración, por lo que genera un precedente con efectos prácticos inmediatos para artistas, desarrolla


Crypto: How to declare DA in Spain as an expat
Spain has positioned itself as one of the most advanced jurisdictions in Europe when it comes to the regulation and taxation of digital assets. For expatriates who have recently relocated, understanding how to declare cryptocurrencies and other crypto-assets is no longer optional.


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


Historic Record in Company Creation in Madrid: A Prime Opportunity for Expats
Madrid is experiencing a historic boom in company creation, with record-breaking figures that cement its position as one of the most dynamic economic hubs in Spain and Europe. According to data published by ABC, the region has reached unprecedented levels of new incorporations, reflecting the confidence of entrepreneurs and investors in Madrid’s business environment.


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)


GENIUS Act vs. MiCA: Two Diverging Roads Shaping the Future of Digital Assets
As global interest in digital assets continues to surge, regulatory clarity is emerging as a key competitive advantage. The United States and the European Union are now defining the legal landscape through two distinct but transformative frameworks: the GENIUS Act and the MiCA Regulation.


Bridging Continents: How Business Expats Help European and Latin American Investors Succeed Across Borders
or LAC companies, Spain offers access to the EU’s 400+ million consumers, a pro-business environment, excellent infrastructure, and a familiar cultural bridge into Europe and North Africa.


Why Setting Up an International Company Still Matters in the Age of FATCA, CRS, and EU-Wide Tax Transparency
Here are five reasons why international structuring still matters in today’s regulatory environment:
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