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Javier Vinuesa and Guadalupe Díaz-Súnico speak about the tax regime for impatriates | El Confidencial
5 of May, 2025
Javier Vinuesa and Guadalupe Díaz-Súnico, partners in the Tax practice, discuss the Beckham Law, a law that benefits business relocators, professional investors, digital nomads and entrepreneurs.
In recent months, the main consultancy and law firms operating in Spain have registered a notable increase in enquiries from US citizens interested in moving to the country.
One of the main factors behind this growing interest is the recent improvement in the tax regime for impatriates, known as the Beckham Law, which has made Spain a more fiscally attractive destination for those relocating from abroad. However, for US citizens there is a peculiarity: even if they move to Spain -or to another country-, they do not lose their tax residency if they do not renounce their US citizenship.
Javier Vinuesa and Guadalupe Díaz-Súnico point out that ‘many impatriates do not understand that the same administration that grants them the regime, years later, can question it’. According to them, litigation will increase if legal certainty and interpretative clarity are not improved.
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