Beckham Law self-employed permanent establishment in Spain

Thinking of going self-employed under the Beckham Law? This guide explains when a permanent establishment (PE) may cause you to lose the impatriate regime, with practical examples and DGT V2248-24.

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Seller breach for failing to grant the public deed for a property.

Seller breach for failing to grant the public deed: how deposits (arras) and Civil Code art. 1454 affect termination, evidence and next steps—plus a Nerja case study.

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Beckham Law Spain lawyers for impatriates: how to apply the tax regime safely

Review eligibility, relocation evidence, Forms 149 and 151 and the main risks of Spain’s impatriate regime with Pérez Parras Economists & Lawyers.

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Primary Residence Reinvestment Exemption for Job Relocation in Spain: How Not to Lose It

Can you lose the primary residence reinvestment exemption if you move out before 3 years? In this guide we explain how the Primary residence reinvestment exemption for job relocation in […]

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EU Blue Card salary threshold 2026: Highly Qualified Professional (Spain)

Key change for employers: EU Blue Card gross annual salary must meet the new threshold (1.4× INE, with limited 0.8× cases). Examples + HR checklist.

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Annual reporting of the Rental Registration Number (NRA/NRUA)

The annual reporting of the Rental Registration Number is the new recurring milestone introduced by Order VAU/1560/2025 of 22 December, which approves the annual information return linked to the Single […]

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Exemption for reinvestment in primary residence: cases of teleworking and tourist rentals

The exemption for reinvestment in primary residence allows the capital gains obtained from the sale of the primary residence to be excluded from taxation if they are reinvested in another […]

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Return the deposit to a buyer who has not obtained financing in bad faith?

A client who had sold his property in Malaga asked us the following question: Do I have to return the deposit to a buyer who has not obtained financing in […]

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New deductible rental expenses for non‑residents in Spain

There are new deductible rental expenses for non‑residents in Spain, even if you live outside the EU. Good news for non‑resident landlords! A recent judgment by Spain’s Audiencia Nacional recognises […]

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Purchase option in Malaga: avoid Land Registry blocks before you sign earnest money

What is a purchase option in Malaga and how is it different from earnest money? Purchase option in Malaga. A purchase option gives the buyer (the “option holder”) the right—but […]

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