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.

Individual crypto investing doesn’t need to be a labyrinth. The Spanish Tax Agency (Agencia Tributaria) has been steadily reinforcing a clear and stable framework for individuals operating outside of a business activity. If you know what is taxable, when it is taxable, and where it fits into the return, the rest is procedure and traceability. At Business Expats, we hold on to a guiding principle: good documentation is just as important as choosing the right box on the tax re