Strategy Article
Due Diligence Spain: Essentials for Buyers | BMC
25 Jan 2026
Tax contingencies identified are typically addressed through specific warranty clauses or price retentions in the sale and purchase agreement pending.
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Due diligence
Legal, tax and financial audit prior to investments, acquisitions and financing agreements.
- articles
- 7
- Updated
- 25 January 2026
All
Strategy Article
Forensic Accounting Spain: Corporate Fraud Guide | BMC
12 Dec 2025
A judicial expert report is activated after litigation has commenced, to present evidence before a court.
Strategy Article
Due Diligence Spain: 4 Phases & Checklist | BMC
15 Sept 2025
The analysis phase is the most variable — its duration depends on the quality of the seller's documentation.
Strategy Article
Forensic Accounting: Corporate Fraud Detection
4 Aug 2025
A standard audit verifies that financial statements present a true and fair view under applicable accounting standards, using statistical sampling.
Strategy Article
Types of Due Diligence Spain: Tax, Legal & Financial
7 Sept 2024
A full M&A process distinguishes seven main types: financial, tax, legal, labour, environmental, technology (IT/cybersecurity) and commercial.
Tax Article
Tax Due Diligence Spain: Checklist & Key Risk Areas
4 Sept 2024
The standard review covers the last four financial years, which is the general tax statute of limitations in Spain under Article 66 of the General.
Strategy Article
How to prepare your company for a sale due diligence
29 Jan 2024
Ideally, preparation should begin 12 to 18 months before going to market.
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