For many internationally minded entrepreneurs and high-net-worth families, the idea of “home” is no longer tied to a single country. Life unfolds across time zones: companies incorporated abroad, children studying in another continent, real-estate portfolios that span jurisdictions, and mobility decisions influenced by opportunity rather than geography.

Madrid is positioning itself as a leading destination for international investors, and a new regional tax deduction—popularly known as the “Mbappé Law”—has reinforced that vision. This legal update offers significant benefits for new tax residents in Madrid. In this article, we explain what it means, who qualifies, and how Business Expats can help you optimize your relocation.