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Articles from our experts on the topics that matter to your business.
LEC 1/2000: structure, procedural deadlines, arts. 404 claim, 416 pre-trial hearing, 455 appeal and 469 civil cassation. BMC reference guide.
Spain corporate restructuring guide: merger, spin-off, asset transfer, pre-insolvency refinancing, and creditor agreement. Five options with tax and legal analysis.
Supplementary IRPF return: when it is mandatory, how to file it on Renta WEB, differences from a self-assessment amendment, and surcharges under Art. 119 LGT.
How an Italian freelancer who has exceeded the forfettario threshold (€85,000) can structure a tax-efficient transition to Spain: Italian SRL before relocation, art. 166 TUIR exit tax, 1977 Italy-Spain DTT, and Beckham regime applied to the profile — with verified 2026 figures.
Debt-to-equity conversion (art. 301 LSC) in Spain: administrator's report requirements, loan valuation, IS consequences under art. 17 LIS, implicit write-down, ITP-AJD (OS), and related-party considerations (art. 18 LIS).
Tax treatment of capital reduction with return of contributions under Spanish law: IRPF arts. 33.3.a and 37.1.e, IS art. 17 LIS, allocation order against reserves, and differences from a disguised dividend.
Liquidation of Spanish SL/SA (arts. 360-396 LSC) and tax treatment for shareholders: IRPF capital gain art. 37.1.e, IS art. 21 LIS exemption, VAT on asset distributions, intragroup aspects, and the FEAC neutrality regime.
How to complete and file Form 149 (Modelo 149) for the Beckham Law in Spain: the 180-day deadline, mandatory fields, common errors and required documentation.
Spain business liquidity guide: refinancing, creditor moratoriums, pre-insolvency tools, and ERTE for cash preservation. Five legal solutions from BMC insolvency team.
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