SPECIAL REGIMES, NON-RESIDENTS, AND ENTREPRENEURS | DLV&A

At DLV&A, we design and implement the commercial and tax structure that best suits your business, investment, or establishment needs in Spain. We have years of experience, deep specialization in the field, and connections with law firms in other territories and countries.

The decision to relocate or start a business activity in another country usually involves necessary advice on matters such as investment regimes, residency, tax situation, and business vehicles or permanent establishments.

Among the most commonly used tax regimes by corporate entities, we highlight:

• special regime for the canary islands special zone (zec)
• tax regime for asset-holding companies
• special regime for emerging companies or start-ups
• special tax regime for socimis
• tax regime for housing rental entities
• tax regime for investment fund managers, and alternative investment fund managers

We assist Spanish and foreign entrepreneurs, impatriates, private investors, and digital nomads in planning and executing their personal or professional projects, sometimes using the most suitable tax regimes and/or residency options:

• etve or holding regime in Spanish territory or historical and regional territories
• special regime for irnr or “Beckham Law”
• legal regime for impatriates: residence by investment or golden visa, non-lucrative residence, and European Union citizens, among others
• special regime for supporting entrepreneurs and their internationalization