When it comes to tax litigation and tax controversy in Spain, few firms offer the depth, technical precision, and strategic vision that define Lullius Partners. Recognised as a top-tier law firm in Private Wealth and Tax, our firm has become a benchmark in tax dispute resolution, representing international clients in the most complex and high-profile matters before Spanish courts and tax authorities. We are Tax Litigators.
Specialists in High-Stakes Tax Litigation and Dispute Resolution in Spain
At Lullius Partners, we combine litigation experience, technical tax know-how and strategic insight to deliver a comprehensive and results-oriented approach to resolving tax disputes. Our Tax Litigation & Controversy team regularly advises on:
- Complex tax audits and tax inspections (both initiated by the AEAT and regional tax authorities),
- Administrative claims before the Spanish Tax Authorities (AEAT),
- Appeals before Regional Economic-Administrative Tribunals and the Central Economic-Administrative Court (TEAC),
- Judicial proceedings before the Spanish National Court (Audiencia Nacional) and the Supreme Court (Tribunal Supremo),
- Preliminary rulings and litigation with a cross-border or EU-law dimension.
We are particularly renowned for our strategic handling of high-value tax disputes involving non-resident individuals, high-net-worth individuals (HNWIs), and family offices, many of whom face scrutiny from the Spanish tax authorities under residence rules, exit tax, wealth tax or international tax structuring.
Beckham Law Tax Disputes
Lullius Partners has also been at the forefront of litigation involving the so-called Beckham Law (Special Expats Regime in Spain). This regime, initially designed to attract international talent to Spain, has recently faced increased tax audits and challenges from the authorities.
We have successfully defended clients in disputes regarding:
- The interpretation and application of the Beckham Law to CEOs, investment managers and tech entrepreneurs,
- Tax residency issues derived from employment relocation,
- Complex scenarios involving multi-jurisdictional income and remote work arrangements,
- Retroactive denials and revocation procedures initiated by the tax administration.
Our ability to challenge adverse administrative decisions and protect the legitimate expectations of international taxpayers under this special tax regime has positioned us as the go-to firm for Beckham Law Tax litigation in Spain.
A Team with Proven International Expertise
Our tax litigation practice is led by tax litigation lawyers with an impeccable track record in international law firms and Big Four advisory firms, bringing decades of experience in tax controversy and procedural law.
Several members of our team have advised on multimillion-euro tax disputes involving complex corporate structures, permanent establishment assessments, and cross-border dividend withholding claims. Their background allows us to bridge the technical tax world with the procedural nuances of litigation, ensuring no strategic angle is left unexplored.
Clients from Around the Globe
We are proud to represent a wide range of international clients, including:
- Private individuals relocating to or investing in Spain,
- Wealthy families and family businesses undergoing succession planning or restructuring,
- Foreign companies with tax disputes related to Spanish-source income, real estate investments, or permanent establishments,
- Athletes, artists, and digital nomads under special tax regimes.
Our lawyers are fluent in English, German, French and Spanish, and regularly coordinate multi-jurisdictional defence strategies with leading law firms abroad, particularly in the UK, Germany, Switzerland, and the US.
Your Trusted Partner in Tax Disputes in Spain
Whether you are facing an unexpected tax audit, an aggressive assessment from the Spanish Tax Authorities, or a long-standing controversy over residency or international structuring, Lullius Partners stands ready to defend your interests with technical rigor, strategic foresight, and absolute discretion.
If you are involved in a tax dispute in Spain or expect to face scrutiny from the Spanish tax authorities, we strongly recommend early engagement with an experienced team. At Lullius Partners, we don’t just defend — we anticipate, negotiate, and, where necessary, fight. We are Tax Litigators.
