The Spanish Impatriate Regime and Spanish Inheritance and Gift Tax

The abolishment of the United Kingdom’s (UK) non-domiciled (non-dom) regime and the changes to the inheritance tax framework have precipitated a significant texodus of UK non-domiciled individuals seeking more favourable tax jurisdictions.

Spain, with its attractive impatriate regime—colloquially known as the "Beckham law"—and lenient inheritance and gift tax (IGT) regulations in various autonomous communities, stands out as a highly appealing destination. This article explores the myriad opportunities available for non-doms considering a move to Spain.

See complete article at: ThoughtLeaders4 Private Client Magazine, february 2025.