Madrid is the capital of Spain, the seat of the Tribunal Supremo, the Audiencia Nacional, and the central administration of the AEAT, the CNMV, and the Banco de España, which together give the city a unique concentration of legal and regulatory activity.
The Comunidad de Madrid offers the most competitive personal tax framework in Spain, with significant reductions on inheritance tax, gift tax, and wealth tax that make the region attractive for high-net-worth individuals relocating from abroad or within Spain.
The city’s role as the headquarters for most IBEX 35 companies, the major Spanish banks, and a growing share of Latin American business expansion into Europe produces a distinctive case mix that differs markedly from coastal Spain.
At Delaguía y Luzón, our Madrid practice supports clients whose matters require coordination with the specialised courts, regulators, and tax authorities based in the capital. Major transactions, holding-company structures, and high-value inheritance cases routinely involve filings with Madrid-based institutions regardless of where the underlying assets sit.
Our law firm in Madrid serves international clients from the United States, Latin America, and Asia who are establishing a Spanish or European base, as well as UK and French professionals relocating under the Beckham Law regime.
The Comunidad de Madrid applies substantial rebates to inheritance tax (up to 99% for direct family), gift tax, and wealth tax, which creates planning opportunities that are not available in most other Spanish autonomous regions.
Our law firm in Madrid handles:
Unlike Catalonia or the Basque Country, Madrid applies the Spanish Civil Code without regional derogation, which simplifies cross-border succession for foreign clients but still requires careful coordination with the autonomous tax rules.
We assist with:
Madrid hosts the headquarters of most major Spanish corporations and the vast majority of Spain’s M&A activity, which makes it the natural location for complex transactions, joint ventures, and regulatory filings.
Our commercial team supports:
The Madrid property market is dominated by high-value transactions in the Salamanca, Chamberí, and Retiro districts, where foreign HNW buyers acquire luxury residential properties, and by the growing build-to-rent and co-living investment sectors.
Our property practice covers:
Madrid processes the highest volume of Spain’s investor residency and highly-skilled-professional visas, with the Unidad de Grandes Empresas y Colectivos Estratégicos (UGE-CE) based in the capital.
We advise on:
Senior executive employment in Madrid is governed by a sophisticated framework of collective agreements, regulated by Real Decreto 1382/1985 for special executive relationships, and often involves significant deferred compensation and restricted-stock arrangements.
We advise on:
Each district of Madrid carries specific legal and regulatory considerations:
No matter where you are, we offer you the best legal advice. We provide our services in Valencia, Cullera, Benidorm, Peñíscola, Torrevieja, Elche, Moraira, Calpe, Sagunto, Paterna, Altea, La Eliana, Bétera, Madrid, Barcelona, Castellón, Alicante, Gandia, and beyond, ensuring you receive the attention and support you need, wherever you may be.
If you are establishing a Spanish holding structure, relocating to Madrid under the Beckham Law, or acquiring prime residential property in the capital, our team at Delaguía y Luzón provides legal counsel aligned with the regulatory and tax framework specific to the Comunidad de Madrid.
We advise on corporate, tax, property, immigration, and inheritance matters, drawing on experience serving international clients from the Americas, Europe, and Asia who use Madrid as their Spanish or European base.