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New guides on the latest Spanish tax and immigration developments.
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Articles from our experts on the topics that matter to your business.
Complete guide for business owners selling their company in Spain: process timeline, valuation, tax implications, due diligence preparation and SPA negotiation.
The double holding (Operating SL + Patrimonial Holding SL) in Spain: how the Article 21 LIS exemption works, when the structure pays off, the effective 1.25% IS rate on intragroup dividends and practical implementation.
How much should a shareholder-director of a Spanish SL pay themselves? IRPF, IS and Social Security analysis with three practical scenarios and the key deductibility rule from the 2018 Supreme Court ruling.
Practical guide to business valuation methods applicable to Spanish SMEs: EBITDA multiples, discounted cash flow, net asset value, and when to use each methodology depending on the context of the transaction.
Updated 2026 pricing guide for due diligence in Spain: fee ranges by deal size, scope breakdown by type (financial, tax, legal, labour), and factors that drive costs up or down.
Spain business viability plan guide: financial model structure, sensitivity analysis, AEAT-accepted format, and how BMC prepares plans for refinancing or insolvency.
Complete guide to Form 130 (Modelo 130): who must file it, how to calculate the quarterly amount, deadlines, deductible expenses, and when you can be exempt from filing. Practical examples for autónomos in Spain.
Form 100 IRPF for the 2025 income year: who must file, deadlines up to 30 June, draft vs actual return, payment options and common mistakes.
Full breakdown of who qualifies for the Beckham Law (Art. 93 LIRPF) special expatriate tax regime in 2026: the five-year non-residence rule, causes of displacement, the 24%/47% rate structure, duration and interaction with double taxation treaties.
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