How to optimize taxation through business process automation
An in-depth analysis of how the implementation of business process automation transforms tax management and strategic decision-making in high-level companies.
Updated 3 October 2026
AG
Analysis by Ana Garcia
Socia - Área Fiscal
Planificación fiscal Fiscalidad internacional Precios de transferencia
89 published articles
- planificacion-fiscal
- planificacion-fiscal
Tax impact of the collier d'isabelle la catholique
A technical analysis of tax management, luxury asset valuation, and the tax obligations associated with high value pieces such as the collier d'isabelle la catholique.
Updated 2 October 2026 - planificacion-fiscal
How to Delegate Powers via an Effective Notarial Power of Attorney
A technical guide on managing notarial powers of attorney for entrepreneurs and high-net-worth individuals seeking to delegate legal and administrative representation with total legal certainty.
Updated 25 September 2026 - planificacion-fiscal
Business Owners and Freelancers Must Adjust Planning for the Updated 2026 General Social Security Law
A technical analysis of the implications of the updated 2026 General Social Security Law for managing labor costs and contingency planning for companies and freelancers.
Updated 23 September 2026 - planificacion-fiscal
How to optimize your cash flow to ensure liquidity
An in-depth analysis of the importance of cash flow management for entrepreneurs and high-net-worth individuals seeking financial stability and operational control.
Updated 22 September 2026 - planificacion-fiscal
How to Manage Tax Reporting for International Assets
A comprehensive analysis of tax reporting requirements for international investors and business owners operating within the Spanish tax jurisdiction.
Updated 15 September 2026 - planificacion-fiscal
How to prevent the place of effective management of your LLC from being in Spain
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.
Updated 24 August 2026 - planificacion-fiscal
How to protect your assets through enterprise risk management
Discover how implementing an enterprise risk management model allows companies and large estates to anticipate critical tax and legal contingencies.
Updated 22 August 2026 - planificacion-fiscal
How to protect assets through family business consultancy
Discover how strategic family business consultancy allows you to shield assets, manage succession, and ensure the operational continuity of the business.
Updated 17 August 2026 -
Working remotely from Spain for a foreign employer: the social security piece that decides your Beckham
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.
Updated 17 August 2026 - planificacion-fiscal
How to protect your brand against a UDRP domain dispute
A technical guide for brand owners and executives regarding domain name dispute resolution mechanisms under the UDRP procedure.
Updated 10 August 2026 - planificacion-fiscal
How to avoid occupational risk prevention sanctions
Discover how the correct implementation of occupational risk prevention protects your business continuity and minimises the civil and criminal liability of management.
Updated 7 August 2026 - planificacion-fiscal
How to manage the EX-01 Form for foreign residents
A detailed technical guide to understanding the process of obtaining the EU Citizen Registration Certificate through the EX-01 form and its equivalents.
Updated 6 August 2026 - planificacion-fiscal
How to maximise profitability through tax optimisation
An in-depth analysis of tax optimisation strategies designed for business owners and high-net-worth individuals seeking efficiency and legal certainty.
Updated 5 August 2026 - planificacion-fiscal
Descendants of Spaniards may apply for nationality
A technical analysis regarding the application of nationality laws for descendants of Spaniards, oriented towards residency and citizenship planning in Spain.
Updated 4 August 2026 - criptoactivos
DAC8: Automatic Exchange of Information on Crypto Assets
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.
Updated 1 March 2026 - zec-canarias
ZEC Canary Islands: Countdown to December 2026
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.
Updated 18 March 2026 - planificacion-fiscal
Inheritance Tax Spain by Region 2026: Rates, Reliefs & Regional Comparison
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.
Updated 1 May 2026 - ley-beckham
Beckham Law vs Standard IRPF Regime 2026: Comparison with Numerical Examples
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.
Updated 18 May 2026 - beckham-law
Beckham Law Year 7: your exit-planning guide
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.
Updated 18 May 2026 - ley-beckham
The Beckham Law 6-Month Deadline Trap: What Nobody Tells You Before Filing Form 149
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.
Updated 25 May 2026 - fiscalidad-internacional
Spain's Modelo 720 After the ECJ Ruling (C-788/19) and Law 5/2022: Complete Guide 2026
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.
Updated 25 May 2026 - fiscalidad-internacional
Spain Inheritance Tax for Foreigners: Comparing All 17 Autonomous Communities 2026
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.
Updated 25 May 2026 - fiscalidad-expatriados
Spain IRPF 2026 Tax Brackets for New Residents: State Scale + Regional Rates Explained
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.
Updated 25 May 2026 - fiscalidad-internacional
Spain Property Capital Gains Tax for Non-Residents: Modelo 211 (3% Retention) Complete Guide 2026
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.
Updated 25 May 2026 - fiscalidad-expatriados
Spain Wealth Tax 2026: Regional Comparison and How the Solidarity Tax Neutralises Autonomous Community Exemptions
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.
Updated 25 May 2026 - ley-beckham
Beckham Law — Spouse and Children: Extending the Regime to Family Members 2026
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.
Updated 18 May 2026 - non-resident-tax
Autónomo Spain: First-Year Tax Guide for New Residents 2026
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.
Updated 25 May 2026 - non-resident-tax
IRNR Rental Income for Non-Residents: Modelo 210 Annual Filing 2026
Complete guide to IRNR taxation on rental income for non-residents owning property in Spain: the annual April Modelo 210 deadline, 19% EU/EEA vs 24% non-EU rates, deductible expenses, imputed income on vacant properties, and the post-Brexit UK impact.
Updated 25 May 2026 - non-resident-tax
Spain Tax Residency Edge Cases: Split-Year, Dual Residency and Tiebreakers 2026
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.
Updated 25 May 2026 - beckham-law
Beckham Law regime termination: causes and consequences
Causes that terminate the Beckham Law regime, tax consequences of losing it, obligations with the AEAT and exit strategy to minimise the impact.
Updated 18 May 2026 - planificacion-fiscal
Beckham Law and Employer of Record (EOR) in Spain 2026
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.
Updated 18 May 2026 - beckham-law
Beckham Law Court Rulings and AEAT Enforcement 2026: What the Decisions Say
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.
Updated 18 May 2026 - beckham-employer
Beckham Law: Employer & HR Guide 2026
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.
Updated 18 May 2026 - tax-planning
Supplementary IRPF Return: When and How to File
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.
Updated 18 May 2026 - planificacion-fiscal
Capital Increase by Debt-to-Equity Conversion: Tax Treatment in Spain
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).
Updated 11 May 2026 - planificacion-fiscal
Capital Reduction with Return of Contributions: Tax Treatment in Spain
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.
Updated 24 May 2026 - planificacion-fiscal
Company Liquidation: Shareholder Tax Treatment in Spain
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.
Updated 11 May 2026 - ley-beckham
Beckham Law Form 149: Step-by-Step Guide 2026
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.
Updated 18 May 2026 - planificacion-fiscal
Double Holding Structure in Spain: Tax Advantages and When to Create One
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.
Updated 7 May 2026 - planificacion-fiscal
SL Administrator Salary in Spain: How Much to Pay Yourself
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.
Updated 7 May 2026 - tax-planning
Form 100 IRPF: Complete Guide to the 2025 Income Tax Return
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.
Updated 21 April 2026 - planificacion-fiscal
Beckham Law Spain: Eligibility Requirements 2026
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.
Updated 18 May 2026 - planificacion-fiscal
Regional IRPF Deductions 2025: Guide by Autonomous Community
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.
Updated 21 April 2026 - planificacion-fiscal
IRPF 2026: Complete Tax Brackets and Rates by Autonomous Community
IRPF 2026 tax brackets: state and regional rates by autonomous community, savings-rate scale up to 28%, and when joint filing is advantageous.
Updated 21 April 2026 - non-resident-tax
Modelo 720 and Modelo 721 2026: Complete Guide to Foreign Assets
2026 guide to Modelo 720 (foreign assets) and Modelo 721 (crypto-assets). 31 March deadline, penalties, exemptions. For Spanish tax residents.
Updated 18 May 2026 - planificacion-fiscal
IRPF 2026 Spain: Every Tax Change Explained (54% top rate, new brackets)
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.
Updated 15 April 2026 - planificacion-fiscal
Spain Self-Employed Tax 2026: IRPF & Social Security
Spain self-employed income tax guide 2026: IRPF modules vs direct estimation, social security new quota system, VAT obligations, and quarterly filing calendar.
Updated 13 April 2026 - planificacion-fiscal
Spain Income Tax 2026: Who Pays, What Rates, Due 30 June
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.
Updated 13 April 2026 - planificacion-fiscal
IRPF deductions 2026: all the deductions you can apply
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.
Updated 13 April 2026 - planificacion-fiscal
IRPF 2026 Spain: 5 Tax Trends Explained (Why It Ranks & What You Owe)
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.
Updated 13 April 2026 - cfo-externalizado
Outsourced CFO Spain 2026: Services, Cost & Benefits
Outsourced CFO services for Spain SMEs 2026: financial reporting, treasury management, investor readiness, and board-level support. Monthly retainer from BMC, set in a written proposal.
- zec-canarias
ZEC Canary Islands Quotas 2026 by Island: Timelines and Availability
ZEC Canary Islands quotas 2026 by island: Gran Canaria, Tenerife, Lanzarote, Fuerteventura and the five minor islands. Real processing timelines and registration strategy.
Updated 15 April 2026 - planificacion-fiscal
Income Tax Campaign 2025: complete guide and key developments
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.
Updated 13 April 2026 - asesoria-fiscal-sectorial
Agricultural Tax Advisory in Spain 2026: Complete Guide | BMC
Agricultural taxation in Spain: the REAGP simplified regime, 12% VAT compensation, CAP 2026 subsidies, farm succession and reporting obligations. Updated guide.
Updated 17 August 2026 - zec-canarias
ZEC Canary Islands 2026: 4% Tax Rate, 3-Step 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.
Updated 13 April 2026 - non-resident-tax
Real Estate Sector: Tax Outlook 2026
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.
Updated 13 April 2026 - non-resident-tax
Non-Resident Tax Spain: Complete Filing Guide 2026
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.
Updated 13 April 2026 - criptoactivos
Whitepaper: DAC8 — Complete Guide for Crypto Holders
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.
- planificacion-fiscal
Tax planning for businesses in Spain: strategic guide 2026
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.
Updated 17 August 2026 - planificacion-fiscal
Extraordinary Levies: Continuing in 2026?
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.
Updated 13 April 2026 - tax-planning
Form 721: crypto assets held abroad — 2026 guide
Form 721: who must declare crypto assets held abroad, €50,000 threshold, 31 March deadline, which exchanges are included, penalties and the impact of DAC8 from 2025.
Updated 21 April 2026 - planificacion-fiscal
Extraordinary Energy Levy: Extension and Effects
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.
Updated 1 March 2026 - planificacion-fiscal
Tax Planning Spain 2026: Key Strategies for Growing Businesses
The main tax developments affecting growing businesses in Spain in 2026, and how to optimise your position before year-end.
- planificacion-fiscal
Tax planning 2026: key insights for growing businesses
The main tax changes affecting expanding companies this year.
Updated 13 April 2026 - planificacion-fiscal
Tax Outlook 2025: What Is Coming
Tax outlook 2025 Spain: e-invoicing enforcement, Pillar Two maturation, new DAC8 information reporting, crypto asset obligations and how to prepare before Q1 deadlines.
Updated 27 April 2026 - planificacion-fiscal
Form 720: Complete Guide to Declaring Overseas Assets 2026
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.
Updated 21 April 2026 - fiscalidad-cripto
DAC8 In Force: Crypto Reporting Obligations
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.
Updated 1 March 2026 - fiscalidad-cripto
Crypto Tax Spain 2026: IRPF, Modelo 721 and DAC8 Directive
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.
Updated 13 April 2026 - planificacion-fiscal
Spain tax calendar 2026: all deadlines and obligations
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.
Updated 18 March 2026 - ley-beckham
Spain Expat Tax Filing 2025: First-Year Modelo 100 + Beckham Switch Guide
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.
Updated 27 April 2026 - planificacion-fiscal
Spain Tax Update 2026: DAC8 and Beyond
BMC analysis: Spain tax update 2026 — DAC8 crypto reporting, Pillar Two consolidation, new CIT deductions and cross-border dividend changes affecting businesses.
Updated 13 April 2026 - planificacion-fiscal
Tax Changes 2026: DAC8 and More
Spain tax changes 2026: DAC8 automatic crypto transaction reporting to AEAT from EU exchanges, Pillar Two tightened controls and corporate international tax changes.
Updated 13 April 2026 - ley-beckham
Filing Income Tax in Spain as an Expat: IRPF Guide 2026
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.
Updated 13 April 2026 - zec-canarias
Whitepaper: ZEC Canary Islands — Last Chance Before 2027
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.
- ley-beckham-impatriados
Beckham Law Spain 2026: Definitive Tax Guide for Expats
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.
Updated 18 March 2026 - planificacion-fiscal
Year-End Tax Planning 2025
Year-end tax planning 2025: new CIT deductions for digitalisation and green assets, universal e-invoicing reconciliation requirements, and IRPF actions before 31 December.
Updated 27 April 2026 - non-resident-tax
Real Estate Sector: Non-Resident Taxation 2025
Non-resident real estate taxation in Spain 2025: IRNR at 24% (non-EEA) or 19% (EU/EEA), Wealth Tax on Spanish-sited assets, Form 210 deadlines (annual from the 2026 accruals), and mandatory fiscal representation for non-EU/EEA owners.
Updated 13 April 2026 - concurso-acreedores
Second Chance Law: Debtor Guide
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.
Updated 13 April 2026 - planificacion-fiscal
Spanish Income Tax Campaign 2024: Guide and Key Changes
BMC analysis: 2024 Spanish income tax (IRPF) campaign guide and key changes. Implications, updates and recommendations for individuals and businesses.
- planificacion-fiscal
Spain Tax Update 2025: Key Changes and Obligations
BMC analysis: Spain tax update 2025 — mandatory e-invoicing, Corporate Income Tax minimum, intra-EU VAT changes and updated tax calendar for businesses.
Updated 27 April 2026 - planificacion-fiscal
Tax Changes 2025: Taxes and Obligations
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.
Updated 27 April 2026 - startup-ecosystem
Tech Sector: Startups and Taxation 2024
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.
- fiscalidad-cripto
Modelo 721: Updated Guide for Crypto Declaration
Modelo 721 guide: informational return on crypto assets held abroad over €50,000, Order HFP/886/2023, 1 January to 31 March filing window and the general LGT penalties.
Updated 31 May 2026 - non-resident-tax
Wealth Tax for Non-Residents Guide
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.
Updated 13 April 2026 - modelos-fiscales
Whitepaper: Transfer Pricing — Guide for Multinationals
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.
- planificacion-fiscal
DAC7: Digital Platforms Reporting Obligations
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.
Updated 1 March 2026 - planificacion-fiscal
Guide to Modelo 347: Third-Party Transactions
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.
Updated 13 April 2026 - planificacion-fiscal
Municipal Capital Gains Tax: How It Is Calculated
Municipal capital gains tax (plusvalia municipal, IIVTNU): two calculation methods since the 2021 reform, how to challenge a loss situation and statutory filing deadlines.
Updated 13 April 2026