About Carlos Arroyo

Carlos Arroyo is a senior tax lawyer at Lullius Partners and co-leads the firm’s US Desk. He advises US citizens, green card holders and US-connected families on the interaction between US and Spanish tax obligations, including treaty planning under the United States-Spain Double Taxation Convention, FATCA and FBAR coordination, and the tax controversy issues that arise where US pass-through entities, trusts and equity arrangements are tested by the AEAT. Carlos has substantial experience in inspection and economic-administrative proceedings involving inbound expatriates, with particular emphasis on the recharacterisation of foreign income and on permanent establishment disputes.