We are pleased to inform you that once again B Law Tax has been recognized in the Chambers and Partners ranking as one of the best law firms in Spain for High Net Worth Individuals.

Congratulations to our partner Inmaculada Pineda who has been ranked again in the 2024 Private Wealth Law ranking. Especially proud of the reviews from our clients during the interviews. Hard work definitely pays off! Congratulations Inma!

Retroactivity of the Beckham Law for Expatriates in Spain

The Spanish Ministry of Finance has implemented a significant update to the well-known “Beckham Law” with the aim of attracting and retaining high-level international talent. The 2024 legislative reform introduces retroactivity in this law to clarify and stabilize the tax situation of foreign workers through a special regime that is both inclusive and flexible. This… Continue reading Retroactivity of the Beckham Law for Expatriates in Spain

“The Beckham Law” or How to Save on Taxes in Spain as an Expat

¿Qué pasaba antes de la “Ley Beckham”?  Hasta 2005, los extranjeros que vivían en España por más de 183 días al año se consideraban residentes fiscales, lo que les imponía ciertas obligaciones tributarias. Dos de las más controvertidas eran:  Muchos extranjeros se quejaban de la alta carga fiscal en España, lo que llevó a la… Continue reading “The Beckham Law” or How to Save on Taxes in Spain as an Expat

The Community of Madrid will implement the “Mbappé Law” to attract foreign investors

Madrid, Spain financial district skyline.

The Community of Madrid is about to finalize the so-called “Mbappé Law,” a reform of the IRPF, as the region manages 50% of this tax. This law will allow new taxpayers who relocate to the Community and make investments within it to save up to 60 million euros annually on the tax. The Madrid Assembly… Continue reading The Community of Madrid will implement the “Mbappé Law” to attract foreign investors

What is the Beckham Law?

The Beckham Law is a favorable tax regime aimed at foreigners who move to live in Spain, known as “expatriates.” This regime was introduced by Royal Decree 687/2005, which amended the Personal Income Tax Law (IRPF). Under this regime, beneficiaries are taxed according to the Non-Resident Income Tax (IRNR) for the first six tax periods.… Continue reading What is the Beckham Law?

The Community of Madrid Initiates the process for processing deduction in Personal Income Tax to attract foreign investment

The Community of Madrid, within the framework of its legislative prerogative, has initiated the processing of the new deduction contemplated in the Personal Income Tax (IRPF), with the purpose of promoting and attracting foreign investments. This process is based on the aim of fostering international investment in the Madrid region, and aligns with the regulatory initiative… Continue reading The Community of Madrid Initiates the process for processing deduction in Personal Income Tax to attract foreign investment

Advantages and disadvantages of filing the Income Tax return jointly

At the beginning of the period for filing the Personal Income Tax (IRPF) return, it is common for couples to consider whether it is more beneficial to opt for joint or individual filing. While joint filing can bring advantages in various cases, its convenience is not always evident. This article analyzes when it may be advantageous to file jointly… Continue reading Advantages and disadvantages of filing the Income Tax return jointly

Announcement for the 2023 Income Tax Campaign

It is hereby informed that the Personal Income Tax (IRPF) declaration campaign for the fiscal year 2023 has been officially launched. From April 3rd to July 1st, 2024, taxpayers in Spain are obligated to file their Income Tax returns. It is relevant to note that the Tax Agency has introduced changes to the IRPF for the fiscal… Continue reading Announcement for the 2023 Income Tax Campaign

Family business exemption

Three young business professionals standing together and discussing over business report in office hallway. Office colleagues revieving a business document on the tablet in coworking

The requirements for a company to be considered as a “family business” and to be able to benefit from the exemption in Personal Income Tax, Inheritance and Gift Tax, as well as Wealth Tax, are the following: In addition, in order to qualify for this exemption right, the company must allocate at least more than… Continue reading Family business exemption

New deductions for the purchase of electric vehicles in 2024

Electric car

In recent months, regulations have come into force that benefit those who have purchased electric vehicles. Likewise, these tax modifications, in force since last year, will positively affect those who purchase battery recharging systems for electric cars. Specifically, article 189 of Royal Decree-Law 5/2023, of 28 June, introduces two additional deductions in Personal Income Tax… Continue reading New deductions for the purchase of electric vehicles in 2024