Criminal compliance

15 Mar 2026

DORA (Regulation EU 2022/2554 on digital operational resilience for the financial sector) has applied in full since 17 January 2025.

10 Mar 2026

When any of these causes arises, directors must convene a general meeting within two months to resolve the dissolution or adopt corrective measures.

3 Feb 2026

In Spain there is no general legal obligation to implement a criminal compliance programme.

9 Jan 2026

Outdated programmes that have not been updated since 2020 or earlier carry significant legal risk.

16 Jun 2025

Certain autonomous communities impose additional requirements on equality and work-life balance.

21 Jul 2024

Capital gains tax for non-resident sellers of Spanish property is 19% (EU/EEA and non-EU rates equalised in 2015) on net gain — buyers must withhold 3% at closing via Modelo 211.

3 Mar 2024

Its legal basis is Article 31 bis of the Criminal Code, introduced by Organic Law 5/2010 and reformed by Organic Law 1/2015.

6 Nov 2023

Payment service providers and currency exchange operators are also included.

9 Apr 2023

Law 2/2023 requires all private-sector companies with fifty or more employees to operate an Internal Information System (SII).

27 Mar 2023

For companies with between 50 and 249 employees, the adaptation deadline was 1 December 2023.

27 Feb 2023

Law 2/2023 obliges all private companies with 50 or more employees, regardless of legal form.