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León Fernando Del Canto

León Fernando Del Canto

León Fernando Del Canto is a barrister (England and Wales) and Spanish Abogado. He leads the international tax practice at Del Canto Chambers in London, advising clients on cross-border tax strategy, tax treaty applications, and residence planning for the UK, EU and Middle East. He can be contacted by email at: fernando@delcantochambers.com.

 
ARTICLES
Why private wealth is the next tax frontier
Pillar 3: The new frontier
11 August 2025
CJEU Malta ruling and tax residence in the EU
Substance over status
02 June 2025
Q&A: Understanding the rise of Spanish tax demands in the UK
Understanding the rise of Spanish tax demands in the UK: legal and procedural considerations.
24 March 2025
Q&A: Spain tax proposals
León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.
20 January 2025
Understanding tax residence and domicile in Spain
Mi casa es tu casa
29 January 2024
Counting days: Shakira’s Spanish tax nomad case
Nomadic lifestyle
10 July 2023
New legislation and incentives to relocate to Spain
¡Adiós amigos!
24 January 2023
Tax residency and working remotely in Spain
Amor España
09 November 2021
The EU settlement scheme, residence and domicile status
Settling down
21 July 2020
Owning Spanish property through international company
Spanish property
25 June 2019
Costa del tax changes
LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.
07 March 2007
Espana manana
How has football influenced the regulations of a special tax residence regime in Spain? asks LEON FERNANDO DEL CANTO.
09 March 2006
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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