International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Key contacts
Partner: Xavier Rubert
Quick facts
Partners

1

Other qualified practitioners

6

Practitioners (worldwide)

10

Total number of lawyers

10

Languages

English, Spanish, Catalan

Network memberships

4

Firm overview
Lullius is an independent Spanish boutique law firm specialising in Tax, Private Wealth and Tax Litigation. Headquartered in Palma de Mallorca, with a presence in Madrid, the firm advises high-net-worth individuals, entrepreneurs, family businesses, family offices and international groups on complex Spanish and cross-border tax matters.

The firm’s tax practice covers domestic and international tax planning, transactional structuring, corporate reorganisations and ongoing compliance. Its lawyers advise on the tax implications of investments, business ownership and private wealth structures, combining technical analysis with practical guidance on implementation.

Private wealth is central to the practice. Lullius assists individuals and families with the structuring, preservation and transfer of wealth, succession planning, family business ownership and the Spanish tax treatment of foreign trusts and holding structures. Its global mobility work includes pre-arrival planning, tax residence and advice on Spain’s special expatriate tax regime, commonly known as the Beckham Law.

The firm also represents clients in tax audits, penalty proceedings, administrative appeals and litigation before the Spanish courts. Its advisory and disputes teams work closely together, ensuring that tax positions are considered both from a planning perspective and in light of their potential scrutiny by the tax authorities.

Lullius combines direct senior involvement, discretion and continuity with an international outlook. Working alongside trusted advisers in other jurisdictions, the firm delivers coordinated advice that reflects the relationship between clients’ personal wealth, business interests and long-term objectives.
Key practice contacts

Dispute resolution
Xavier Rubert Fiol
xavier@lullius.com

Sector expertise
  • Banking
  • Construction and materials
  • Energy
  • Food and beverage
  • Healthcare
  • Insurance
  • Investment management
  • Media
  • Pharmaceutical and life sciences
  • Real estate
  • Shipping
  • Technology and telecommunications
  • Tourism
  • Transport
Address:
Carrer Sindicat 69, 6C
Palma, Illes Balears
07002, Spain
Tel:+34 871 002 151 Email:Contact Us Web Address:https://www.lullius.com/
2027 Edition
Tax controversy
30 firms ranked
View full list

Tier 1 ...


Unlock this content.

These rankings will be officially released on October 29. Subscribers can view the rankings now through exclusive early access.

To unlock this content:

Request Early Access or Login
Transactional tax
39 firms ranked
View full list

Tier 1 ...


Unlock this content.

These rankings will be officially released on October 29. Subscribers can view the rankings now through exclusive early access.

To unlock this content:

Request Early Access or Login
Overview

Lullius Partners is an accomplished boutique tax law firm based in Mallorca, specialising in private wealth, tax law and litigation. Clients encompass high-net-worth individuals, international families, and family businesses on structuring, safeguarding, and cross-border wealth mandates. Partner Xavier Rubert founded the firm in 2022 and is a distinguished tax litigator before the Economic-Administrative Courts and High Courts of Justice. Carlos Arroyo leads the firm's US desk. 

1 results1 results
Sponsored

Sponsored

should have bg #f6f8fb but is leaving an artifact