In a tax environment that is increasingly complex, global and technology-driven, the question many expatriates and investors in Spain ask is where to find sophisticated yet personal legal advice.
For high-net-worth individuals (HNWIs), family businesses and internationally mobile professionals, the answer is found in Mallorca: Lullius Partners, a boutique law firm whose top-tier tax, private-wealth and litigation practice is recognised among the best in Spain.
Big-Law Expertise, Boutique Attention
Lullius Partners was created to combine the depth of knowledge of large international firms with the discretion and personalised attention of a boutique practice. Its founder, Xavier Rubert, spent more than a decade in top-tier national and international law firms, including leading Magic Circle and Big Law firms, advising major multinationals and private clients across the technology, real estate, hospitality, pharmaceutical, and leisure sectors.
Over his career, he has represented clients in highly complex tax proceedings before the Spanish Tax Administration, Economic-Administrative Courts, High Courts of Justice, the National Court of Appeals and the Supreme Court. Recognised by international rankings, Rubert brings a rare blend of academic depth and practical acumen.
The firm’s US Desk includes Carlos Arroyo, LL.M. (Cardozo School of Law, New York), who brings both US legal training and professional experience to the practice. Lullius Partners will become the first law firm in Mallorca with lawyers qualified in both Spain and the United States, further strengthening its cross-border tax and private wealth capabilities. This will allow the firm to provide seamless, transatlantic advice to American clients investing, relocating, or structuring assets in Spain.
From its headquarters in Carrer Unió, Palma, the firm continues to grow, combining traditional legal craftsmanship with digital innovation. Its expansion has doubled office space to accommodate a team of senior tax lawyers and to integrate secure client portals and electronic signing, ensuring accessibility and confidentiality for clients worldwide.
Comprehensive Services Across Tax, Private Wealth and Litigation
Lullius Partners offers a full spectrum of tax services—from corporate and international taxation to private-client advisory, real-estate tax and global mobility. Cross-border structuring lies at the heart of its practice: over 90 % of clients have connections to more than one jurisdiction.
The firm advises individuals, companies and family offices on Spanish and international tax law, ensuring that investment and holding structures remain compliant and tax-efficient across borders.
Recent engagements include:
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Pre-arrival planning for HNWIs: advising on the Special Expat Regime (Beckham Law), trusts and tax-efficient investment structures.
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Cross-border estate planning: coordinating U.S. and Spanish tax frameworks to optimise succession plans.
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International real-estate transactions: assisting families acquiring hotels and vineyards in Mallorca, achieving VAT and stamp-duty efficiency.
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Tax litigation: representing clients before the Spanish Tax Authorities and courts, recovering significant sums of input VAT and successfully defending against assessments.
Private Wealth Structuring
For international families and entrepreneurs, Lullius Partners designs comprehensive private-wealth strategies: asset protection, succession planning, restructuring of personal wealth, and cross-border holding arrangements.
The firm works closely with clients’ family offices and advisers to ensure seamless wealth management across jurisdictions. Its focus on confidentiality, stability and legacy preservation has earned it the trust of family businesses and private investors worldwide.
Tax Dispute & Resolution
Engagement with the Spanish Tax Authorities can be demanding. Lullius Partners’ Tax Litigation team combines deep knowledge of tax, procedural and administrative law to defend clients’ interests in audits, inspections and appeals nationwide.
The firm represents clients at every procedural level—from the Agencia Tributaria to regional and national courts—ensuring that defences rest on a strict and well-reasoned application of the law. Its lawyers have led landmark cases involving residence challenges, transfer pricing, VAT recovery and wealth-tax assessments.
Mastering Spain’s Special Expat Regime – the “Beckham Law”
A hallmark of the firm’s expertise is its Beckham Law practice. Spain’s Special Expatriate Tax Regime allows eligible newcomers to pay a flat 24 % tax on Spanish-source income up to €600,000 while exempting most foreign-source income.
The team provides end-to-end support:
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Eligibility analysis: verifying residence status, employment contracts and qualifying conditions.
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Application management: preparing and filing Form 149 and liaising with the Tax Agency.
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Compliance and monitoring: payroll, returns and income thresholds.
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Strategic structuring: aligning remuneration, pensions and foreign assets.
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Tax Audit defence: representation in administrative reviews and litigation.
In a recent case, the firm successfully overturned a denied application after proving that the client’s economic interests remained abroad, reaffirming that factual substance prevails over formal indicators.
For expatriates considering relocation to Spain, Lullius Partners offers a complimentary resource: Beckham Law Guide for Expats.
Real Estate Lawyers in Mallorca for US and UK Private Clients
Lullius Partners has earned a strong reputation among US and UK private clients investing in prime real estate in Mallorca and Ibiza, including villas, fincas, estates, hotels, and rural properties. The firm provides a comprehensive, end-to-end advisory service for the acquisition and sale of real estate assets, combining local legal craftsmanship with deep international tax insight.
Through its dedicated US and UK Desks, the firm understands the unique cross-border considerations faced by clients from these jurisdictions—such as ownership structuring, trust and estate planning implications, and double taxation exposure. This expertise allows Lullius Partners to align each transaction with the client’s wider family, tax, and succession strategy across both jurisdictions.
Every transaction begins with a thorough legal and tax due diligence, covering title verification, planning permissions, licensing, tax compliance, contractual obligations, and potential liabilities. The team then handles contract negotiation, coordination with notaries, and closing formalities, ensuring that the process is seamless and compliant at every step.
What sets Lullius Partners apart is its integrated, multidisciplinary approach: each transaction is jointly managed by the firm’s Tax, Private Wealth, and Real Estate teams, enabling a holistic and tax-efficient solution that delivers clarity, security, and long-term value for internationally mobile families and investors.
<pA Global Mindset with Local Roots
Though based in Mallorca, the firm operates dedicated US and UK Desks, reflecting its deep understanding of these jurisdictions and its commitment to providing tailored solutions for English-speaking clients.
It also advises on crypto-asset taxation, yacht and superyacht ownership, and global mobility, including Spain’s Digital Nomad Visa framework. Through long-standing partnerships with elite firms worldwide, Lullius Partners follows the Best Friends model—clarity, agility and coherence across jurisdictions—building bespoke teams for each cross-border matter.
As Spain refines its tax regimes—particularly in areas such as crypto-assets, remote work and expatriate incentives—Lullius Partners remains at the forefront, delivering first-class audit defence, wealth structuring and strategic litigation.
For more information about international taxation, private-wealth structuring or the Beckham Law, visit www.lullius.com or access the Beckham Law Guide for Expats.