Família Duarte-Nogueira
sphera-wealth-management-advisory
The same queue as the Insight Queue, scoped to Família Duarte-Nogueira. Each item opens on the facts it was derived from.
Because Lucas is ineligible for Beckham (prior Spanish residence 2020–2022), he is already taxed under standard IRPF on worldwide income and subject to Spanish wealth tax — a Beckham repeal changes nothing for him. His 25% beneficial interest in Duarte Global Ltd (DIFC) and its US portfolio is already fully within Spanish charge. This is the contrast case: the same move that shields Mateo leaves Lucas exposed today.
Lucas cannot access Beckham because of his 2020–2022 Barcelona residence within the 5-year window. Plan on standard IRPF worldwide taxation from 2024 and Spanish wealth tax on his 25% beneficial interest in Duarte Global Ltd. Consider whether deferring the Spanish move or restructuring his holding would have been preferable — documented here for defensibility.
Helena is UAE tax resident (no personal income tax and no wealth tax). A change to the Spanish Beckham regime has no effect on her position despite her 25% beneficial interest in Duarte Global Ltd. Included to show the traversal correctly excludes non-Spanish-resident members.