FAQ: Which types of income are exempt or taxable under the Beckham regime?

FAQ: Who qualifies for the Beckham regime in 2024–2025?

The Valencian High Court (STSJ 690/2025) has reopened this question at the heart of international tax structuring, reminding us that sometimes Spanish law speaks as much by what it does not require as by what it does.

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

If you trade crypto on an exchange or hold assets with a custodian, part of your activity may be reported to the Spanish Tax Agency (AEAT) through two informational filings: Model 172 (balances) and Model 173 (transactions). The key issue is not how much you trade, but who provides the service and from where.

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

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.

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.

The Spanish National Court (Audiencia Nacional) has recently issued ruling SAN 3630/2025 (28 July 2025), setting an important precedent in the taxation of non-residents in Spain.

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.

Yes, but you must prove effective tax residency in the other country and ensure that your economic and personal interests are not primarily based in Spain.

Tax residents in Spain must declare and pay taxes on their worldwide income, including...

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.

Legal residence refers to the immigration status granted by the State, while tax residence is

Expats running international operations often face a hidden tax risk: Permanent Establishment (PE). Without realizing it, simply managing part of your business from Spain — even temporarily — can create legal ties that result in unexpected tax liabilities in other countries.

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.

An individual is considered a tax resident in Spain if they spend more than...