Socia - Área Fiscal
83 published articles
We analyse the technical criteria that determine if the place of effective management of your LLC is located in Spanish territory, in order to avoid unwanted double taxation.
Discover how implementing an enterprise risk management model allows companies and large estates to anticipate critical tax and legal contingencies.
Discover how strategic family business consultancy allows you to shield assets, manage succession, and ensure the operational continuity of the business.
The Modelo 149 clock starts with your Spanish social security registration. If your employer is abroad with nothing set up here, that registration depends on a step only they can take.
A technical guide for brand owners and executives regarding domain name dispute resolution mechanisms under the UDRP procedure.
Discover how the correct implementation of occupational risk prevention protects your business continuity and minimises the civil and criminal liability of management.
A detailed technical guide to understanding the process of obtaining the EU Citizen Registration Certificate through the EX-01 form and its equivalents.
An in-depth analysis of tax optimisation strategies designed for business owners and high-net-worth individuals seeking efficiency and legal certainty.
A technical analysis regarding the application of nationality laws for descendants of Spaniards, oriented towards residency and citizenship planning in Spain.
DAC8 (Directive 2023/2226): automatic exchange of information on crypto assets. Crypto-asset service providers must report transaction data for EU-resident clients from 2026, exchanged automatically among EU tax authorities under the CRS/CARF framework.
ZEC Canary Islands: registration window closes 31 December 2026. 4% CIT rate, €100,000 minimum investment in Gran Canaria/Tenerife and 5 job creation requirement explained.
Inheritance and gift tax (ISD) in Spain 2026: Madrid and Andalusia offer 99% relief for descendants and spouses. Full regional comparison table for all 17 autonomous communities.
Comparative table with a real calculation of the tax saving under the Beckham Law versus the standard IRPF regime in 2026 for four salary levels: €120K, €250K, €400K and €700K.
What happens when the Beckham Law regime ends after 6 years: automatic transition to standard IRPF, worldwide wealth tax exposure, Modelo 720/721 obligations that begin post-exit, and an 18-month planning horizon.
The 180-day window for Form 149 does not start when you land in Spain. It starts when you register with Social Security — and confusing the two costs you the Beckham regime permanently.
The ECJ ruled Spain's Modelo 720 sanctions disproportionate in January 2022. Law 5/2022 reformed the regime, but mistakes remain expensive. BMC's complete 2026 guide to the reformed Modelo 720 and the new Modelo 721 for cryptocurrency.
The same €500,000 estate can cost a foreign heir almost nothing or tens of thousands of euros depending entirely on which Spanish region the deceased lived in. BMC's 2026 guide covers all 17 autonomous communities, the 2014 ECJ ruling on non-residents, and a worked example.
Spain's income tax (IRPF) has two layers that stack: the national scale (the same everywhere) and the regional scale (which varies by autonomous community). For a €100,000 salary, the difference between Madrid and Catalonia is €4,500 per year.
When a non-resident sells a Spanish property, the buyer must withhold 3% of the sale price as a tax guarantee. BMC's complete 2026 guide to Modelo 211, the Modelo 210 capital gains declaration, the 19% rate for all non-residents, and the refund process.
Madrid and Andalusia grant a 100% exemption on Wealth Tax, but the Solidarity Tax on Large Fortunes (Ley 38/2022) kicks in above €3 million and neutralises those exemptions. What many expatriates don't know until they file their first return.
Spouses and children can join the Beckham Law regime since the 2022 Start-up Act: requirements, deadlines, individual Form 149 and tax benefits by family profile.
Complete guide to self-employment (autónomo) taxation in Spain during the first year of residency: TGSS flat-rate (Tarifa Plana), Modelo 130 vs 131, VAT Modelo 303, IRPF withholding, incompatibility and compatibility with the Beckham regime (art. 93 LIRPF), and the autónomo + Beckham combination for new residents 2026.
Complete guide to IRNR taxation on rental income for non-residents owning property in Spain: quarterly Modelo 210 deadlines, 19% EU/EEA vs 24% non-EU rates, deductible expenses, imputed income on vacant properties, and the post-Brexit UK impact.
Technical analysis of Spain tax residency edge cases: art. 9 LIRPF triggers (183-day rule, economic centre, family presumption), split-year treatment, dual residency resolution via DTT tiebreakers under the OECD Model, interaction with the Beckham regime, and key DGT binding rulings 2025-2026.
Causes that terminate the Beckham Law regime, tax consequences of losing it, obligations with the AEAT and exit strategy to minimise the impact.
Can an employee hired via an Employer of Record (EOR) qualify for Spain's Beckham Law? The AEAT substance test, withholding mechanics, contractor exclusions, and due diligence checklist for EOR arrangements.
How Spain's AEAT actually enforces the Beckham Law: DGT interpretive criteria, rejection patterns for autónomos and digital nomads, family extension limits, Form 149 deadline disputes, treaty interaction disputes, and audit triggers — sourced from statute and verified administrative doctrine.
The practical HR guide to Spain's Beckham Law: Modelo 149 sequencing, 24% withholding from day one, Social Security unchanged, payroll set-up, denial liability, and what HR must collect when relocating multiple executives.
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.
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.
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.
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.
Regional IRPF deductions for 2025: amounts in Madrid, Catalonia, Andalusia and the foral regimes. Why they are missing from the draft — and how to claim them.
IRPF 2026 tax brackets: state and regional rates by autonomous community, savings-rate scale up to 28%, and when joint filing is advantageous.
2026 guide to Modelo 720 (foreign assets) and Modelo 721 (crypto-assets). 31 March deadline, penalties, exemptions. For Spanish tax residents.
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.
Spain self-employed income tax guide 2026: IRPF modules vs direct estimation, social security new quota system, VAT obligations, and quarterly filing calendar.
Spain income tax 2026: who must file, six brackets 19%–47%, savings rates up to 30%, Beckham Law 24% flat, Modelo 100 deadline 30 June. Worked examples for €50k–€250k.
Complete guide to deductions in the 2026 income tax return: state deductions, regional deductions, maternity, energy efficiency, charitable donations, pension plans, investment in startups and more.
IRPF 2026 trending topics in Spain explained: housing deduction changes, savings tax rise, Beckham Law updates, and self-employed quota reform. Clear guide by BMC.
Outsourced CFO services for Spain SMEs 2026: financial reporting, treasury management, investor readiness, and board-level support. Fixed monthly fee from BMC.
ZEC Canary Islands quotas 2026 by island: Gran Canaria, Tenerife, Lanzarote, Fuerteventura and the five minor islands. Real processing timelines and registration strategy.
Complete guide to the Renta 2025 campaign (2025 tax year, filed in 2026): official calendar, main IRPF developments, current deductions, who must file and tax planning strategies.
Agricultural taxation in Spain: the REAGP simplified regime, 12% VAT compensation, CAP 2026 subsidies, farm succession and reporting obligations. Updated guide.
ZEC Canary Islands 2026 guide: 4% corporate tax rate, eligible sectors, minimum jobs and investment, registration deadline Dec 2026, and how BMC secures approval.
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.
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.
DAC8 complete guide for crypto holders in Spain: reporting framework for crypto-asset holders from 2026, tax treatment of gains and losses, Modelo 721 interaction, strategies for regularising prior-year positions before automatic exchange begins. 21 pages.
Complete guide to tax planning for companies in Spain 2026: legal strategies to optimise the tax burden, tax incentives, R&D deductions, related-party transactions and obligations calendar.
Spain's extraordinary levies on banks and energy companies: extended by Law 7/2024 for 2025, government plans to convert to permanent CIT surcharges for 2026. Filing via Form 795 (banks) or Form 797 (energy) in September 2026.
Form 721: who must declare crypto assets held abroad, €50,000 threshold, 31 January deadline, which exchanges are included, penalties and the impact of DAC8 from 2025.
Spain's extraordinary energy sector levy under Law 38/2022 extended by Law 7/2024: rate of 1.2% on net energy turnover above €1 billion, non-deductible for Corporate Income Tax, Modelo 797 filing September 2025.
The main tax developments affecting growing businesses in Spain in 2026, and how to optimise your position before year-end.
The main tax changes affecting expanding companies this year.
Tax outlook 2025 Spain: e-invoicing enforcement, Pillar Two maturation, new DAC8 information reporting, crypto asset obligations and how to prepare before Q1 deadlines.
Form 720 (Modelo 720): who must declare overseas assets, the €50,000 threshold, the 31 March deadline, penalties in force and key changes following the CJEU ruling.
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.
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.
Complete Spain tax calendar 2026: filing deadlines for VAT, income tax, Corporate Income Tax, information returns, Intrastat and quarterly and annual obligations for companies and sole traders.
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.
BMC analysis: Spain tax update 2026 — DAC8 crypto reporting, Pillar Two consolidation, new CIT deductions and cross-border dividend changes affecting businesses.
Spain tax changes 2026: DAC8 automatic crypto transaction reporting to AEAT from EU exchanges, Pillar Two tightened controls and corporate international tax changes.
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.
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.
Definitive 2026 guide to Spain's Beckham Law (Article 93 LIRPF): 24% flat rate for 6 years, eligibility for employees, remote workers, entrepreneurs and directors, family extension, application process via Form 149, and quantified tax savings.
Year-end tax planning 2025: new CIT deductions for digitalisation and green assets, universal e-invoicing reconciliation requirements, and IRPF actions before 31 December.
Non-resident real estate taxation in Spain 2025: IRNR at 24% (non-EEA) or 19% (EU/EEA), Wealth Tax on Spanish-sited assets, quarterly Form 210 deadlines, and mandatory fiscal representation for non-EU/EEA owners.
Spain's Second Chance Law (Law 16/2022, Law 25/2015): debt discharge for natural persons, PAED process, discharge of AEAT/Social Security debts above €10,000 per creditor.
BMC analysis: 2024 Spanish income tax (IRPF) campaign guide and key changes. Implications, updates and recommendations for individuals and businesses.
BMC analysis: Spain tax update 2025 — mandatory e-invoicing, Corporate Income Tax minimum, intra-EU VAT changes and updated tax calendar for businesses.
Spain tax changes 2025: mandatory B2B e-invoicing for companies over €8M turnover, OSS intra-EU VAT changes, digital economy rules and Pillar Two global minimum tax maturation.
Spain tech sector and startup taxation 2024: Startup Law 28/2022 15% CIT rate for first 4 profitable years, €50,000 stock option exemption, ENISA certification (must apply within 5 years), and ZEC 4% CIT for Canary Islands tech companies.
Modelo 721 guide: informational return on crypto assets held abroad over €50,000, Order HFP/887/2023, January filing deadline and €10,000 minimum penalty per undeclared item.
Spain Wealth Tax (Impuesto sobre el Patrimonio) for non-residents: real obligation on Spanish assets, €700,000 allowance for EU/EEA residents, Model 714 by 30 June and Solidarity Tax impact.
Transfer pricing guide for multinationals in Spain: Article 18 LIS and RD 634/2015, OECD-recognised valuation methods, master file and local file documentation obligations, and AEAT defence strategies for related-party transactions.
DAC7 (Directive 2021/514) digital platform reporting: which platforms are obligated (rental, services, goods, transport), Modelo 040 annual filing (January), and penalties up to €50,000 for non-compliance.
Modelo 347 guide: who must file, the 3,005.06 euro annual threshold per counterparty, excluded transactions, February deadline and how to correct errors with the AEAT.
Municipal capital gains tax (plusvalia municipal, IIVTNU): two calculation methods since the 2021 reform, how to challenge a loss situation and statutory filing deadlines.