Abogada Senior — Área Legal
69 published articles
Differences between arraigo social and arraigo sociolaboral after the RD 1155/2024 reform: residence requirements, documentation, employment contract, and which route to choose depending on your situation.
How to renew the digital nomad authorisation (ARTIN) in Spain in 2026: deadlines, updated income requirements, documentation checklist and the most common mistakes that lead to refusal.
Updated salary threshold for the EU Blue Card in Spain for 2026, qualification requirements, UGE process and advantages over other residence permits for highly qualified professionals.
How to complete the EX-01 form for the non-lucrative visa and temporary residence authorisation in Spain: mandatory fields, documentation checklist, fees and common errors that cause refusal.
Economic requirements, documentation and process for the EX-02 form for family reunification in Spain in 2026: updated amounts based on the 2026 SMI, modalities, and realistic deadlines.
Everything about the EX-17 form for applying for long-term residence (EU and national) in Spain: requirements, documentation, Social Security contributions, integration, and errors that delay the case.
The 2026 extraordinary regularisation allows obtaining residence with only 5 months of presence in Spain before 31 December 2025. Requirements, documentation, deadline (30 June 2026) and differences from the arraigo route.
The Spanish Golden Visa was abolished in April 2025. These are the real alternatives for investors and rentiers seeking residence in Spain: non-lucrative visa, digital nomad visa, entrepreneur visa, and remaining financial investment routes.
Detailed comparison of the Highly Qualified Professional (HQP/PAC) authorisation and the EU Blue Card in Spain 2026: salary thresholds, EU portability, employer change conditions, and profile-based recommendations.
Complete guide to the Intracompany Transfer (ICT) for managers, specialists, and trainees relocating to a Spanish subsidiary: UGE-CE requirements, documentation, real timelines, and differences from the short-stay ICT.
Differences between the personal NIE and the business NIE (NIF for foreign companies) in Spain: when each is needed, how to apply, where applications are submitted, and processing times in 2026.
Complete guide to the non-lucrative residence visa in Spain for rentiers, retirees, and people with passive income in 2026: economic means thresholds, documentation, tax implications, and alternative to the Golden Visa.
A practical guide for the foreign employer: how to structure the relocation of an employee to Spain under the Beckham regime — the five routes, the permanent establishment trap, the real cost to the group, and why Spanish social security can be cheaper than you expect.
Social arraigo, sociolaboral arraigo, family arraigo, socioformativo arraigo and second-chance arraigo: how each modality works following the reform of the Foreigners Regulations (RD 1155/2024) and how to determine which fits your situation.
What empadronamiento is, how to obtain it, what it proves before the Foreigners Office and why it is the central piece of evidence in arraigo, extraordinary regularisation and residence permits in Spain.
What a company can do to hire or regularise foreign workers in Spain in 2026: the legal routes, employer obligations before Social Security and how to use the extraordinary regularisation to regularise employees in irregular status.
What happens after the 2026 extraordinary regularisation or arraigo: how a residence permit evolves towards long-term residence and, eventually, Spanish nationality.
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.
BMC guide: taxation of private schools, universities, EdTech platforms and non-profit educational entities in Spain. IVA exemptions, Impuesto sobre Sociedades and compliance for 2026.
BMC guide: taxation of insurance brokers, insurers, captives and regulatory compliance in Spain 2026. IPS, IS regimes, IVA exemptions and Solvencia II implications.
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.
GDPR and LOPDGDD compliance 2026: processing activity register, legal bases, DPO, security breaches, international transfers and AEPD fines.
Spain AI Act director liability 2026: personal liability for non-compliant AI systems, board governance obligations, and what companies must do before enforcement begins.
Spain RDL 7/2026 labour measures: geographic mobility restrictions, dismissal ban sectors, enhanced ERTE conditions, and employer obligations from April 2026.
Spain RDL 7/2026 fiscal measures: IRPF changes, VAT adjustments, corporate tax updates, and sectoral levies. Practical guide for Spain businesses and investors.
Spain extends the 2% annual rent increase cap via RDL 8/2026. Practical guide for landlords and tenants: scope, exceptions, and what changes from 2027.
Spain RDL 7/2026 Middle East crisis response: strategic reserve obligations, energy security measures, supply chain contingency rules, and business compliance steps.
Spain RDL 8/2026 rental market emergency: rent cap extension, eviction moratorium sectors, landlord exemptions, and legal obligations for property owners in Spain.
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.
Spain's property registry authority rules that HOA bans on tourist rentals do not bind buyers who purchased before the ban was registered. Key implications for foreign investors.
Spain financial sector compliance 2025: DORA digital resilience, MiCA crypto regulation, AML fifth directive, and CNMV reporting obligations. Practical guide by BMC.
Complete guide to Spain's IRPF income tax return for fiscal year 2025: campaign dates, tax brackets, savings income rates, the AEAT draft return (borrador) limitations, deductions by autonomous community, joint vs individual filing, cryptocurrency taxation, and common errors.
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.
Royal Decree-Law 6/2026 amends Law 20/2022 on Democratic Memory to establish compensation for persons who died or suffered disabling injuries through their activity in defence of democracy.
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.
RDL 5/2026: over €7,000M in DANA aid, cessation-of-activity benefit for self-employed, tax exemptions and a €2,000M fund for local authorities.
Royal Decree 126/2026 sets the statutory minimum wage (SMI) at €1,221/month (€40.70/day), a 3.1% increase on 2025. Retroactive effect from 1 January 2026. Implications for payroll, Social Security and collective agreements.
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.
Spain fiscal measures 2026: IRPF top rate rise, corporate tax minimum update, VAT digital services change, and housing deduction reform. Full analysis for businesses.
Spain RDL 3/2026: pension revaluation percentage, social security contribution base update, self-employed quota changes, and payroll impact for Spain employers.
Spain criminal compliance guide 2026: legal obligations, risk mapping, channel setup, and board approval. Avoid corporate criminal liability in 3 structured steps.
Spain's extraordinary regularisation 2026: eligibility criteria, required documents, three application routes, and what it means for expats and foreign workers.
Spain's mandatory electronic invoicing obligation under Ley Crea y Crece and RD 1007/2023 (Verifactu): who must comply, deadlines by company size, technical requirements (XML format, QR code, electronic signature), and the difference between the Verifactu system and the SII.
Royal Decree-Law 1/2026: €20 million in aid for the victims of the Adamuz (Córdoba) and Gélida (Barcelona) rail accidents.
Spain director liability under the Companies Act: duty of loyalty, duty of care, personal liability triggers, exoneration mechanisms, and D&O insurance considerations.
Everything you need to know to choose a tax adviser for your business in Spain: gestor vs tax adviser, fee ranges, selection criteria, red flags, and how to switch advisers without disrupting your compliance obligations.
Data protection in the AI Act era: how GDPR and Regulation 2024/1689 intersect, dual compliance approach for high-risk AI systems, DPIAs for AI processing personal data, and Spain's AEPD enforcement position. 29-page guide.
Spain Beckham Law expanded to freelancers and entrepreneurs from 2026: new eligibility rules, application process, income thresholds, and how BMC secures approval.
2026 update on Spain's corporate criminal liability case law: Supreme Court requirements for effective compliance programmes under Article 31 bis and the new AI Act compliance gap.
The Complementary Tax (Law 7/2024) guarantees the 15% minimum for groups >€750M. Transitional safe harbours expire and Forms 240, 241 and 242 come into force.
The CSRD Directive extends sustainability reporting obligations to large companies (>250 employees) from the 2025 financial year, with first reporting in 2026. Double materiality, ESRS standards and mandatory verification.
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.
Practical guide to anti-money laundering (AML) obligations for businesses and professionals: who is a reporting entity, what measures are legally required, what mistakes to avoid and how to implement an effective AML compliance system.
Spain's financial sector compliance in 2024: DORA mandatory from January 2025 for 22,000+ EU entities, new AML package (Regulation 2024/1624 and Sixth Directive), and supervisory expectations on ESG and AI Act high-risk systems.
Analysis of the cases in which the GDPR requires the designation of a Data Protection Officer (DPO): mandatory criteria, differences between internal and external DPO, functions and consequences of non-compliance in Spain.
Effective board governance for Spain SMEs: director duties under Companies Act, independent director roles, board committee structure, and annual self-evaluation process.
Spain board compliance obligations: criminal compliance, ESG reporting, whistleblower channel, cybersecurity, and AML duties for company directors under 2026 law.
Practical guide for companies that receive a notification from the Spanish Data Protection Agency: phases of the penalty procedure, rights of the investigated party, documentation to prepare and how to minimise the penalty.
NDA guide for Spain: legal basis under Civil Code and Trade Secrets Act (Law 1/2019), timing in M&A processes, injunctive relief available and post-termination duration recommendations.
Spain whistleblower Law 2/2023 one year on: implementation rates, AEPD enforcement actions, channel effectiveness data, and what still needs fixing. Free whitepaper.
EU AI Act (Regulation 2024/1689) published August 2024: three key compliance dates (February 2025, August 2025, August 2026), four risk tiers, and what Spanish companies using AI in HR, marketing or credit scoring must do now.
Spain intellectual property guide: trademark and patent registration, IP box 60% tax reduction, transfer pricing for intercompany royalties, and OEPM procedures.
Five key differences between criminal compliance and regulatory compliance in Spain: legal basis, liability type, sanction regime, and which your company needs first.
Obligations under Spain's AML Law 10/2010: which companies are subject, SEPBLAC penalties up to 5 million euros, and internal procedure requirements for AML/CFT compliance.
New legal challenges at the intersection of data protection and AI: GDPR legal bases for training data, automated decisions under Article 22, DPIAs and EU AI Act obligations.
Complete guide to Spain's mandatory whistleblowing channel under Law 2/2023: 50-employee threshold, SII requirements, outsourcing options and sanctions up to 1 million euros.
Spain whistleblower channel Law 2/2023: mandatory scope, channel configuration, investigation procedures, anonymity rules, and BMC's ready-to-deploy setup service.
Criminal compliance for Spanish companies under Article 31 bis of the Penal Code: what constitutes an effective compliance programme per Supreme Court standards, corporate criminal liability risks, and 2026 case law update. 30-page guide.
Implementing a whistleblower channel under Law 2/2023: who must comply (50+ employees), penalties up to €1M, processing deadlines and how to design an effective reporting system.