Lullius Partners

Lullius is a tax boutique based in Palma de Mallorca, advising private clients (HNWI & UHNWI) and their families on Spanish and cross-border tax matters. The firm's practice is deliberately confined to three disciplines: tax, private wealth, and tax controversy. Its clientele is almost entirely international, drawn predominantly from the United Kingdom, the United States, Germany, and the Nordic countries, with a growing Latin American practice.

The firm was founded on the conviction that the most demanding private clients are best served by a structure that allows direct engagement with senior lawyers, undivided attention to a single discipline, and the absence of conflicts arising from broader corporate or commercial work. Its lawyers trained at international law firms and Big Four advisory practices, and the firm has retained the technical standards of those institutions while adopting the working model of a true boutique. Approximately ninety per cent of the firm's clients are non-Spanish, and the firm advises routinely in English, Spanish, and Catalan.

Practice areas

Private wealth. Advice to high and ultra-high-net-worth individuals and families on the structuring, protection, and intergenerational transmission of wealth. The firm is regularly instructed on inbound relocation and changes of tax residence, succession and family reorganisations, coordination with trustees and foundation administrators in the client's home jurisdiction, and the legal and tax dimension of high-value real estate transactions in Mallorca and elsewhere in Spain. Within the private wealth practice, the firm has developed particular depth in advising on principal residence acquisitions for international relocators, in the tax structuring of yachts and superyachts in Mediterranean waters, and on the Spanish tax treatment of digital assets, including reporting obligations and voluntary disclosures.

Tax. Advice on the full spectrum of Spanish and international tax law as it affects private clients, internationally mobile executives, and their related structures. The firm's work in this area includes cross-border income tax planning (with particular emphasis on the Spain–UK and Spain–US corridors), application of and ongoing compliance with Spain's special tax regime for inbound workers (the impatriate regime, commonly known as the "Beckham regime"), advisory on equity incentive arrangements and carried interest for senior executives relocating to Spain, the Spanish tax treatment of trusts and foundations established under foreign law, and analysis of permanent establishment and place-of-effective-management exposure for clients holding interests in non-Spanish operating businesses.

Tax controversy. Representation in audits, assessments, and penalty proceedings before the Spanish tax authorities; administrative appeals before the regional and central economic-administrative tribunals; and judicial review proceedings before the High Court of Justice of the relevant Autonomous Community. The firm is regularly instructed on the defence of impatriate regime applications under inspection, on the recovery of unduly assessed tax and the annulment of penalties in Spain–US and Spain–UK double taxation contexts, on residency disputes arising from the Spanish tax authorities' increasingly assertive position on inbound relocators, and on voluntary disclosures concerning previously unreported foreign assets and income.

The team

Lullius is composed of tax lawyers trained at international law firms and Big Four advisory practices, with combined experience across the principal jurisdictions in which the firm's clients hold interests. The team's composition reflects the firm's deliberate focus: every lawyer practises exclusively in tax, private wealth, or tax controversy, and clients are advised throughout the life of a matter by lawyers of senior standing. The firm does not operate on a leveraged model.

International desks and global network

Lullius operates dedicated country desks for the United States, the United Kingdom, and Latin America, reflecting the geographies most represented in its client base. The firm maintains long-standing working relationships with leading private client and tax practices in those jurisdictions, as well as with private banks, fiduciaries, and family offices serving internationally mobile clients. These relationships are not nominal; they are cultivated through repeat client work, and they allow the firm to act as either lead or local Spanish counsel within an international advisory team.

Memberships and recognition

The firm and its lawyers are members of the Private Client Global Elite, ITR World Tax, the Society of Trust and Estate Practitioners (STEP), and the International Fiscal Association (IFA).

Approach

Lullius is positioned to offer the depth of technical analysis and the standard of service associated with larger international firms, within the structure of a true boutique. The firm's location in Mallorca, increasingly the residence of choice for internationally mobile families relocating to Spain, gives it particular insight into the fiscal, regulatory, and lifestyle considerations relevant to inbound clients establishing the Balearic Islands as their primary residence. Its clientele is necessarily selective. Mandates are accepted only where the firm can offer substantive value and meaningful continuity of relationship.