Insights & Analysis · BMC

15 Jan 2026 · Ana Garcia Montoya

Complete guide for expats, foreigners, and digital nomads filing their 2025 income tax return in Spain. Covers Beckham Law (modelo 151), first-time filers, joint declarations, deadlines, and common mistakes.

6 Jan 2026 · Ana Garcia Montoya

Complete guide to filing your Spanish income tax return (IRPF) in 2026 as an expat or foreigner: tax residency rules, filing deadlines, Beckham Law option, deductions, and step-by-step process.

19 Mar 2026 · Ana Garcia Montoya

ZEC Canary Islands quotas 2026 by island: Gran Canaria, Tenerife, Lanzarote, Fuerteventura and the five minor islands. Real processing timelines and registration strategy.

15 Mar 2026 · Ana Garcia Montoya

ZEC Canary Islands 2026 guide: 4% corporate tax rate, eligible sectors, minimum jobs and investment, registration deadline Dec 2026, and how BMC secures approval.

2 Jan 2026 · Ana Garcia Montoya

ZEC Canary Islands whitepaper: 4% CIT rate (vs 25% standard), legal basis, employment creation requirements (5 jobs), eligible activities, quantitative limits by headcount, Pillar Two compatibility, and registration deadline December 2026. 22 pages.

10 Mar 2026 · Ana Garcia Montoya

Spain real estate tax outlook 2026: proposed 21% levy on non-EEA residential buyers, SOCIMI 80% profit distribution requirement, ZEC deadline December 2026 for real estate service companies seeking 4% CIT rate.

25 Feb 2026 · Ana Garcia Montoya

Complete 2026 guide to non-resident taxation in Spain: IRNR (Modelo 210), rental income, capital gains on property, wealth tax, Modelo 720/721 obligations, and step-by-step filing instructions for non-residents.

15 Jan 2026 · Carlos Martinez Valero

The 1995 France-Spain tax treaty explained for French expatriates in Spain. Salaries, pensions, dividends, real estate — who pays tax where in 2026.

15 Apr 2026 · Ana Garcia Montoya

IRPF 2026 changes in Spain: top rate rise to 54%, savings tax update, housing deduction reform, and impact on expats and Beckham Law taxpayers. Full analysis.

9 Apr 2026 · Laura Fernandez Vega

Public funding for Spanish SMEs in 2025: ICO lines up to €12.5M, CDTI R&D grants, Next Generation EU calls, Kit Digital (up to €29,000) and De Minimis accumulation rules.

7 Apr 2026 · Ana Garcia Montoya

Spain self-employed income tax guide 2026: IRPF modules vs direct estimation, social security new quota system, VAT obligations, and quarterly filing calendar.

14 Apr 2026 · Lucia Mendez Ortega

DAC8 (Directive EU 2023/2226) practical guide: what data exchanges report to Spanish tax authorities from 2026, how the CARF global framework extends coverage beyond the EU, and how to regularise undeclared crypto-assets before the deadline.

19 Jan 2026 · Ana Garcia Montoya

DAC8 in force from 1 January 2026: CASPs must collect DAC8-specific KYC data from the start of the year. First annual report (covering 2026 data) submitted in 2027. Exchanges, custodians and stablecoin issuers all in scope.

19 Jan 2026 · Ana Garcia Montoya

Complete guide to crypto tax obligations in Spain: capital gains in IRPF, Modelo 721 for overseas crypto assets over €50,000, Modelos 172/173 for Spanish exchanges, and the DAC8 Directive triggering automatic crypto information exchange from 2026.

1 Apr 2026 · Carlos Martinez Valero

Complete 2026 guide to Spain's Digital Nomad Visa (Law 28/2022): eligibility, application process, tax implications including Beckham Law option, renewals, and practical tips for remote workers relocating to Spain.

25 Mar 2026 · Raúl Herrera García

Spain Supreme Court 2026: public debts now dischargeable under second chance insolvency law. Step-by-step guide for self-employed and SMEs seeking debt relief.

5 Mar 2026 · Raúl Herrera García

What the Second Chance Law is, who can apply in 2026, what the requirements are, how the procedure works step by step, and which debts are cancelled. A guide for individual debtors seeking a clear starting point.

1 Mar 2026 · Raúl Herrera García

Complete guide to Spain's Second Chance Law for self-employed workers (autónomos): Social Security and tax debts, the €10,000 discharge threshold, strategic timing of deregistration, the Ley 16/2022 reform and STS 260/2026 ruling, and the full procedure step by step.

15 Mar 2026 · Bárbara Botía Sainz de Baranda

Spain financial sector compliance 2025: DORA digital resilience, MiCA crypto regulation, AML fifth directive, and CNMV reporting obligations. Practical guide by BMC.

10 Mar 2026 · Raúl Herrera García

Complete legal guide for closing a company in Spain: dissolution vs insolvency, liquidation steps, employee obligations, tax closure and Registro Mercantil de-registration.

3 Feb 2026 · Bárbara Botía Sainz de Baranda

Spain criminal compliance guide 2026: legal obligations, risk mapping, channel setup, and board approval. Avoid corporate criminal liability in 3 structured steps.

25 Mar 2026 · Bárbara Botía Sainz de Baranda

Spain RDL 7/2026 labour measures: geographic mobility restrictions, dismissal ban sectors, enhanced ERTE conditions, and employer obligations from April 2026.

10 Feb 2026 · Bárbara Botía Sainz de Baranda

How employment law works in Málaga province: the 20-day deadline to challenge a dismissal, SMAC Málaga pre-trial conciliation, the 8 Labour Courts and their waiting times, key collective agreements for hospitality, construction and retail, and when to hire an employment lawyer.

26 Jan 2026 · Carlos Martinez Valero

Spain's minimum wage 2026 context: over 60% cumulative SMI increase since 2018, first year of 37.5-hour workweek in full operation, and AI Act high-risk system compliance costs combining to create a complex labour cost review.

13 Apr 2026 · Bárbara Botía Sainz de Baranda

Healthcare sector Spain 2025: GDPR Article 9 health data obligations converging with EU AI Act high-risk requirements (Annex III) for diagnosis and clinical AI systems, mandatory DPIA for systems processing 5,000+ patients.

18 Mar 2026 · Bárbara Botía Sainz de Baranda

EU AI Act (Regulation 2024/1689) high-risk system obligations: Annex III categories, conformity assessment requirements, EU database registration, and the August 2026 enforcement deadline for Spanish companies.

3 Mar 2026 · Bárbara Botía Sainz de Baranda

Where GDPR and the EU AI Act intersect: high-risk AI system requirements, personal data use for AI training, AEPD enforcement positions and joint DPO/AI compliance obligations.

5 Apr 2026 · Manuel Jimenez

Technology M&A in Spain 2026: valuation multiples, IP ownership diligence, startup law interaction, talent retention clauses, and CNMC clearance thresholds.

20 Mar 2026 · Manuel Jimenez

Distressed M&A in Spain guide: insolvency acquisition routes, creditor negotiation, Article 43 asset deals, and how to acquire distressed Spanish assets safely.

18 Mar 2026 · Manuel Jimenez

M&A guide for Spain food and beverage family businesses: valuation multiples, succession vs. trade sale, due diligence red flags, and post-deal integration steps.

25 Jan 2026 · Manuel Jimenez

Spain due diligence essentials: five must-cover areas for any acquisition — tax exposures, labour contingencies, IP ownership, regulatory licences, and hidden liabilities.

12 Dec 2025 · Manuel Jimenez

Spain forensic accounting guide: fraud detection methods, digital evidence, expert witness reports for Spanish courts, and BMC's investigation service for companies.

15 Sept 2025 · Manuel Jimenez

Spain due diligence process guide: four phases from NDA to report, tax and legal risk prioritisation, data room best practices, and typical timelines for Spanish deals.

23 Apr 2022 · Manuel Jimenez

Cross-border corporate restructuring in Spain: EU tax neutrality regime, cross-border merger process, transfer pricing implications, and AEAT advance ruling options.

15 Mar 2026 · Bárbara Botía Sainz de Baranda

Spain's Organic Law 1/2025 makes mediation mandatory before civil and commercial lawsuits from April 2025. Guide to MASC: scope, exceptions, certificate and costs vs litigation.

25 Jan 2026 · Bárbara Botía Sainz de Baranda

Spain director liability under the Companies Act: duty of loyalty, duty of care, personal liability triggers, exoneration mechanisms, and D&O insurance considerations.

29 Sept 2025 · Carlos Martinez Valero

International arbitration from Spain: why arbitration beats court litigation for cross-border disputes, New York Convention enforceability in 170+ countries and avoiding pathological clauses.

3 Jan 2026 · Laura Fernandez Vega

Spain's family business sector 2026: 89% of corporate fabric, 67% of private employment, fewer than 30% survive to the third generation, and the succession and IHT planning challenges for businesses founded in the 1980s-90s.

7 Aug 2025 · Manuel Jimenez

Spain family business protocol guide: governance rules, dividend policy, entry and exit mechanisms, succession planning, and dispute resolution. Six-step framework.

4 Mar 2025 · Manuel Jimenez

Spain family business succession guide: ISD inheritance tax exemptions, family protocol structure, SOCIMI and holding options, and how BMC manages tax-efficient transfers.

19 Mar 2026 · Manuel Jimenez

BMC analysis: CSRD/ESRS obligations for mid-market Spanish companies. Timeline, thresholds, double materiality assessment and steps to prepare your first sustainability report.

12 Mar 2026 · Manuel Jimenez

How to prepare for ESG reporting under CSRD (Directive 2022/2464): thresholds for 250+ employee companies, ESRS standards, double materiality analysis and 2025/2026 deadlines.

3 Nov 2025 · Bárbara Botía Sainz de Baranda

CSDDD (Directive 2024/1760) supply chain due diligence: three-phase timeline (2027 for 5,000+ employees, 2028 for 3,000+, 2029 for 1,000+), human rights and environmental impact identification, and SME indirect impact.

14 Apr 2026 · Manuel Jimenez

Complete pricing guide for buying a shelf company in Spain in 2026: SL from €1,395+VAT, SA from €4,000+VAT, what is included, hidden costs to avoid, and a detailed comparison with incorporating from scratch.

3 Apr 2026 · Carlos Martinez Valero

Complete guide to CNAE 2026: what it is, how to find the correct code for your economic activity, example table and consequences of misclassification.

8 Mar 2026 · Manuel Jimenez

Complete guide to shelf companies in Spain: what they are, legal framework (Royal Decree 1/2010, Law 10/2010), types (SL, SA, high capital), purchase process, guarantees, registry privacy, and post-acquisition obligations.

19 Mar 2026 · Ana Garcia Montoya

Outsourced CFO services for Spain SMEs 2026: financial reporting, treasury management, investor readiness, and board-level support. Fixed monthly fee from BMC.

1 Jul 2024 · Laura Fernandez Vega

Outsourced vs internal CFO for Spanish SMEs: €80,000-€130,000 internal cost vs €18,000-€45,000 outsourced, first-year savings over 60% and when each model makes sense.

12 Mar 2026 · Laura Fernandez Vega

2025 accounting close: Verifactu e-invoicing reconciliation, first CSRD ESG metrics alignment, new CIT restrictions and digital asset accounting changes.

20 Dec 2025 · Laura Fernandez Vega

Why more and more companies are outsourcing their accounting and how to do it right.