Spain’s TEAC ruling 3697/2025 means taxpayers under the Beckham Law should review whether a primary residence in Spain may trigger imputed rental income on Form 151. This guide explains the rule, the risk and when a technical review is advisable.
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If you are under Spain’s Beckham Law and receive a foreign bonus, payroll may not tell the whole story. This article reviews Form 151, pre-relocation bonus issues and Social Security under the special regime.
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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: 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 | Pérez Parras Economists & Lawyers Moving to Spain for work —or to start a business or work remotely— has an immediate tax impact. […]
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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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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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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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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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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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