How to avoid criminal liability for legal entities
An in-depth analysis of prevention mechanisms to avoid criminal liability for legal entities and protect your company's assets.
Updated 19 August 2026
CM
Analysis by Carlos Martinez
Socio - Área Legal
Derecho mercantil Derecho laboral Recuperacion de deudas
43 published articles
- gobierno-corporativo
- gobierno-corporativo
Companies must implement an e-invoicing compliance dashboard
Discover how the implementation of an e-invoicing compliance dashboard allows companies to manage the transition towards electronic invoicing with legal certainty.
Updated 15 August 2026 - gobierno-corporativo
How the insolvency administrator acts in business management
A technical analysis of the intervention of the insolvency administrator in insolvency proceedings, their control powers, and the impact on company management.
Updated 11 August 2026 - gobierno-corporativo
How to protect your assets through a commercial contract
An in-depth analysis of the nature of commercial contracts, their importance in business risk management, and the legal requirements for validity in Spain.
Updated 1 August 2026 - planificacion-fiscal
Regional income tax gap in Spain reaches 3,152 euros a year, BMC study finds
BMC computes effective IRPF rates across Spain's five biggest regions on official AEAT scales: at 100,000 euros of salary, Madrid taxes at 32.5% effective while Valencia reaches 35.6%.
- gobierno-corporativo
Guide to NIS2 Directive Compliance in Spain
A comprehensive analysis of NIS2 Directive compliance, designed for executives seeking to understand the new European cybersecurity framework and its legal implications.
Updated 27 July 2026 - tax-planning
Spanish Form 111 in 2026: Quarterly Withholdings Tax Return Guide for Employers and Self-Employed
Complete guide to Spanish Form 111 (Modelo 111) in 2026: quarterly deadlines, withholding rates for employees and professionals, key boxes, how to file step by step, and common mistakes for self-employed and SMEs.
Updated 24 May 2026 - tax-planning
Spanish Form 190 in 2026: Annual Summary of IRPF Withholdings Guide
Complete guide to Spanish Form 190 (Modelo 190) in 2026: annual summary of withholdings and payments on account, codes and subcodes, deadlines, how to file, and reconciliation with Form 111.
Updated 24 May 2026 - non-resident-tax
From Italian freelancer to Spanish tax resident: 2026 tax structure
How an Italian freelancer who has exceeded the forfettario threshold (€85,000) can structure a tax-efficient transition to Spain: Italian SRL before relocation, art. 166 TUIR exit tax, 1977 Italy-Spain DTT, and Beckham regime applied to the profile — with verified 2026 figures.
Updated 12 May 2026 - company-formation
CNAE 2026: What It Is and How to Find Your Code | BMC
Complete guide to CNAE 2026: what it is, how to find the correct code for your economic activity, example table and consequences of misclassification.
Updated 21 April 2026 - digital-nomad-visa
Digital Nomad Visa Spain 2026: Complete Guide
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.
Updated 13 April 2026 - planificacion-fiscal
Form 303 VAT Spain 2026: Complete Guide + Deadlines
Complete guide to Form 303 (Modelo 303) VAT in Spain 2026: quarterly deadlines, key boxes, how to complete it step by step, common errors and penalties for sole traders and SMEs.
Updated 21 April 2026 - tax-planning
Spain Corporate Tax 2026: 25%, 23% and 15% Rates Explained
Spain corporate income tax 2026: 25% standard rate, 23% for SMEs under €10M, 19%/21% for micro-companies under €1M, 15% for first two years. Taxable base, deductions, Modelo 200 checklist and Pillar Two impact.
Updated 17 August 2026 - company-formation
Startup Legal & Tax Barcelona 2026: Founder's Guide
Spain startup legal and tax guide Barcelona 2026: Startup Law eligibility, SEIS-equivalent deductions, stock options, IP box, and regulatory sandbox. BMC expert guide.
- beckham-law
Beckham Law + Digital Nomad Visa 2026: Combined Eligibility Guide
How to combine Spain's Beckham Law (24% flat tax) with the Digital Nomad Visa. 2026 eligibility rules, salary thresholds, application timing, common mistakes for expats.
- derecho-laboral
Minimum Wage 2026: Business Effects
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.
Updated 13 April 2026 - derecho-laboral
Employment law updates: what your company needs to know
Recent changes in Spanish employment legislation and how to adapt.
Updated 13 April 2026 - commercial-law
Commercial Contracts for Businesses: Complete Guide 2026
Practical guide to commercial contracts in Spain: types, essential clauses, goodwill compensation in agency and distribution contracts, franchising and international arbitration.
Updated 15 April 2026 - non-resident-tax
France-Spain Tax Treaty 1995: Practical Guide 2026
The 1995 France-Spain tax treaty explained for French expatriates in Spain. Salaries, pensions, dividends, real estate — who pays tax where in 2026.
- non-resident-tax
Germany-Spain Tax Treaty 2026: Salaries, Pensions, Dividends & Property
Germany-Spain double tax treaty 2011 (updated 2026): which country taxes employment income, pensions, dividends and property gains. Remote worker rules and Beckham Law interaction.
Updated 24 April 2026 - tax-forms
Municipal Capital Gains Tax 2026: TC Ruling and Calculation After the Reform | BMC
Municipal capital gains tax in 2026 after the Constitutional Court ruling and RD-Ley 26/2021. Calculation, exemptions, refunds, practical cases. Guide for sellers and heirs.
- company-formation
How to Register a Company in Spain: Complete Guide 2026
Step-by-step guide to company formation in Spain 2026: SL vs SA, registration process, costs, timeline, tax obligations, and what foreign entrepreneurs need to know.
Updated 13 April 2026 - company-formation
Guide to starting a business in Spain in 2026
Steps, requirements and key considerations for setting up a company in Spain.
Updated 17 August 2026 - planificacion-fiscal
How to choose a tax adviser for your SME
A practical guide for SME owners and managers on how to evaluate, compare and select a tax adviser who adds real value: technical criteria, red flags and key questions to ask before signing.
Updated 14 April 2026 - planificacion-fiscal
When Should a Business Hire a Tax Adviser?
A practical guide to the moments when hiring a tax adviser stops being optional for a business: company formation, thresholds for sole traders, AEAT communications, international expansion, M&A and the ROI of proactive tax advice.
- gobierno-corporativo
International Litigation: Arbitration from Spain
International arbitration from Spain: why arbitration beats court litigation for cross-border disputes, New York Convention enforceability in 170+ countries and avoiding pathological clauses.
- beckham-law
Golden Visa: Definitive Abolition Underway
Spain's Golden Visa definitively abolished by Organic Law 1/2025 from 3 April 2025: over 14,500 non-EU nationals and their families affected. Existing permits remain valid until expiry; alternatives for future residency.
Updated 27 April 2026 - planificacion-fiscal
How to Prepare for an AEAT Tax Inspection
A practical guide for individuals and businesses facing an AEAT tax inspection: types of procedure, steps to take in the first 48 hours, what documents to keep and the most costly mistakes to avoid.
- derecho-laboral
When Is Severance Paid in Spain? Deadlines and Employee Rights
Legal deadlines for receiving your finiquito (settlement payment) in Spain, what it must include, how to calculate it and what to do if your employer does not pay. Guide based on Art. 49 of the Workers' Statute.
- derecho-laboral
37.5-Hour Workweek: Practical Implications
Spain's 2025 working hours reform cuts the legal maximum to 37.5 hours per week — the biggest change since 1980. What it means for contracts, payroll and time-tracking.
Updated 13 April 2026 - gobierno-corporativo
Corporate Minutes: Drafting Guide
How to draft valid corporate minutes under Spain's Companies Act (LSC): quorum, resolutions, required signatures, 10-day deadline under Article 202 and registry filing requirements.
Updated 13 April 2026 - beckham-law
Golden Visa Alternatives: Investing in Spain After Abolition
Investment and residency alternatives after Spain's Golden Visa abolition (Organic Law 1/2025, April 2025): non-lucrative visa (3 months processing), digital nomad visa (1 month), Beckham Law and non-real-estate investor routes.
Updated 27 April 2026 - derecho-laboral
Working Hours Reduction: Debate Analysis
Spain's working hours reduction debate: from the 4-day week proposal to the 2025 37.5-hour reform, international evidence from Iceland and Microsoft Japan pilot programmes.
Updated 27 April 2026 - non-resident-tax
Golden Visa Abolished: Organic Law 1/2025 — Alternatives
Spain's Golden Visa abolished by Organic Law 1/2025 from 3 April 2025: existing holders' rights preserved, alternatives include non-lucrative visa, digital nomad visa (Law 28/2022), Beckham Law and non-real-estate investor routes.
Updated 1 March 2026 - planificacion-fiscal
Tax adviser vs administrative manager: the key differences
A clear analysis of the real differences between a tax adviser and an administrative manager in Spain: qualifications, functions, service scope and when each is the right choice for your company.
Updated 14 April 2026 - employment-law
Minimum Wage 2025: Increase and Costs
Spain's minimum wage (SMI) 2025: set at €1,184/month over 14 payments (4.4% increase over 2024, €16,576/year). Retroactive from 1 January 2025. Greatest impact on hospitality, retail and cleaning sectors.
Updated 27 April 2026 - esg-sostenibilidad
CSRD: Reporting Obligations in Spain
CSRD Directive 2022/2464 obligations in Spain: which companies report on fiscal year 2024, 2025 or 2026, ESRS standards, external assurance requirements and sanctions.
Updated 31 May 2026 - gobierno-corporativo
New SME Definition: Updated Thresholds
EU SME definition updated by Regulation 2023/2775 for FY2024: micro (€900K), small (€7.5M), medium (€25M BS / €50M turnover). First threshold update in 20 years. Spanish audit exemption thresholds remain separate.
Updated 17 August 2026 - gobierno-corporativo
Corporate Intellectual Property: How to Protect It
Protecting corporate IP in Spain: trademark registration at OEPM (144 euros per class), patents, software ownership rules and strategic IP protection for SMEs and M&A processes.
Updated 13 April 2026 - planificacion-fiscal
How to legally optimise your Corporate Income Tax
Legal mechanisms for reducing the taxable base of Corporate Income Tax for Spanish SMEs: deductions, reserves, accelerated depreciation, loss carry-forwards and applicable tax incentives for 2026.
Updated 17 August 2026 - derecho-laboral
Applicable Collective Agreement: How to Know Yours
How to identify the correct collective agreement (convenio colectivo) for your Spanish company: sector vs company-level agreements, salary minimums and Labour Inspectorate risk.
Updated 13 April 2026 - planificacion-fiscal
Real Estate Sector: Housing Law Impact
Spain Housing Law 2023 (Law 12/2023) impact on real estate sector: large landlord definition (10+ properties), rent containment in stressed zones via IGC index, stressed zone declaration risk for investors, and SOCIMI valuation implications.
Updated 13 April 2026 - planificacion-fiscal
Housing Law 2023: Implications for Owners and Investors
Spain's Housing Law 2023 (Law 12/2023): large landlord designation (10+ properties), rent containment in stressed zones via IGC index, enhanced tenant eviction protections, and mandatory prior social services referral.
Updated 1 March 2026