Socio - Área Legal
37 published articles
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.
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.
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.
Complete guide to CNAE 2026: what it is, how to find the correct code for your economic activity, example table and consequences of misclassification.
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.
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.
Everything a Spanish company needs to know about Corporate Income Tax in 2026: who pays, tax rates, taxable base, deductions, instalment payments, Form 200 and the main regulatory changes.
Spain startup legal and tax guide Barcelona 2026: Startup Law eligibility, SEIS-equivalent deductions, stock options, IP box, and regulatory sandbox. BMC expert 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.
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.
Recent changes in Spanish employment legislation and how to adapt.
Practical guide to commercial contracts in Spain: types, essential clauses, goodwill compensation in agency and distribution contracts, franchising and international arbitration.
The 1995 France-Spain tax treaty explained for French expatriates in Spain. Salaries, pensions, dividends, real estate — who pays tax where in 2026.
The Double Taxation Agreement between Germany and Spain of 2011 explained in practical terms: salaries, pensions, dividends, property — who taxes what in 2026.
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.
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.
Steps, requirements and key considerations for setting up a company in Spain.
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.
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.
International arbitration from Spain: why arbitration beats court litigation for cross-border disputes, New York Convention enforceability in 170+ countries and avoiding pathological clauses.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
CSRD Directive 2022/2464 obligations in Spain: which companies report on fiscal year 2024, 2025 or 2026, ESRS standards, external assurance requirements and sanctions.
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.
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.
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.
How to identify the correct collective agreement (convenio colectivo) for your Spanish company: sector vs company-level agreements, salary minimums and Labour Inspectorate risk.
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.
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.