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The International Family Offices Journal
Vol. 8 - Iss. 1 pp. 31–36
Sep 2023
While Spain has not traditionally been thought of as an attractive jurisdiction for high and ultra-high-net-worth individuals, Florentino Carreño and Beatriz San Basilio of Cuatrecasas in Madrid, set out details of why it is a more favourable jurisdiction than people might initially assume. They focus on the 'impatriates regime', introduced for those moving to Spain for employment or investment purposes, and its interaction with other taxes.