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Analysis articles on business strategy, taxation, corporate law and operations. Expert perspectives from BMC.
247 publications
ZEC Canary Islands: Countdown to December 2026
ZEC Canary Islands: registration window closes 31 December 2026. 4% CIT rate, €100,000 minimum investment in Gran Canaria/Tenerife and 5 job creation requirement explained.
Inheritance and Gift Tax in Spain by Autonomous Community 2026: Complete Guide
Comparative table of Spanish ISD (inheritance and gift tax) by autonomous community in 2026: reliefs for descendants and spouses in Madrid, Andalusia, Catalonia, the Basque Country, the Canary Islands and all other regions.
Beckham Law vs Standard IRPF Regime 2026: Comparison with Numerical Examples
Comparative table with a real calculation of the tax saving under the Beckham Law versus the standard IRPF regime in 2026 for four salary levels: €120K, €250K, €400K and €700K.
Beckham Law Year 7: your exit-planning guide
What happens when the Beckham Law regime ends after 6 years: automatic transition to standard IRPF, worldwide wealth tax exposure, Modelo 720/721 obligations that begin post-exit, and an 18-month planning horizon.
Arraigo Social vs Arraigo Sociolaboral after RD 1155/2024: Key Differences
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.
Digital Nomad Visa Renewal in Spain 2026: Deadlines, Requirements and Common Mistakes
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.
EV/EBITDA Multiples by Sector in Spain 2026: Reference Table and Key Drivers
Updated EV/EBITDA multiples by sector in Spain 2026, based on real M&A transactions. Includes factors that move the multiple, DCF comparison and a practical case study for an SME.
Entrepreneur Visa vs Digital Nomad Visa Spain 2026: Which One to Choose
Detailed comparison of the entrepreneur visa and the digital nomad visa in Spain 2026: requirements, ENISA validation process, eligible business models and which is right for your profile.
EU Blue Card Spain 2026: Updated Salary Threshold and Full Requirements
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.
EX-01 Form: Complete Guide to the Non-Lucrative Visa Application in Spain 2026
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.
EX-02 Family Reunification in Spain 2026: Updated Economic Requirements
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.
EX-17: Document Checklist for Long-Term Residence in Spain 2026
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.
Extraordinary Regularisation Spain 2026: Requirements and Deadline
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.
Golden Visa Alternatives in Spain After Its Abolition in April 2025
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.
Highly Qualified Professional vs EU Blue Card Spain 2026: Which One to Choose
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.
ICT — Intracompany Transfer to Spain: UGE-CE Requirements and Real Timelines 2026
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.
Form 149 + Digital Nomad Visa: The Optimal Tax Combination for 2026
How to combine the digital nomad visa with the Beckham regime through Form 149: deadlines, compatibility requirements, real tax savings, and mistakes that cause the special regime to be lost.
Business NIE vs Personal NIE in Spain: Processing and Key Differences
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.
Non-Lucrative Visa Spain 2026: Guide for Rentiers and Passive Income
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.
The Beckham Law 6-Month Deadline Trap: What Nobody Tells You Before Filing Form 149
The 180-day window for Form 149 does not start when you land in Spain. It starts when you register with Social Security — and confusing the two costs you the Beckham regime permanently.
Spain's Modelo 720 After the ECJ Ruling (C-788/19) and Law 5/2022: Complete Guide 2026
The ECJ ruled Spain's Modelo 720 sanctions disproportionate in January 2022. Law 5/2022 reformed the regime, but mistakes remain expensive. BMC's complete 2026 guide to the reformed Modelo 720 and the new Modelo 721 for cryptocurrency.
Spain Inheritance Tax for Foreigners: Comparing All 17 Autonomous Communities 2026
The same €500,000 estate can cost a foreign heir almost nothing or tens of thousands of euros depending entirely on which Spanish region the deceased lived in. BMC's 2026 guide covers all 17 autonomous communities, the 2014 ECJ ruling on non-residents, and a worked example.
Spain IRPF 2026 Tax Brackets for New Residents: State Scale + Regional Rates Explained
Spain's income tax (IRPF) has two layers that stack: the national scale (the same everywhere) and the regional scale (which varies by autonomous community). For a €100,000 salary, the difference between Madrid and Catalonia is €4,500 per year.
Spain Property Capital Gains Tax for Non-Residents: Modelo 211 (3% Retention) Complete Guide 2026
When a non-resident sells a Spanish property, the buyer must withhold 3% of the sale price as a tax guarantee. BMC's complete 2026 guide to Modelo 211, the Modelo 210 capital gains declaration, the 19% rate for all non-residents, and the refund process.
Spain Wealth Tax 2026: Regional Comparison and How the Solidarity Tax Neutralises Autonomous Community Exemptions
Madrid and Andalusia grant a 100% exemption on Wealth Tax, but the Solidarity Tax on Large Fortunes (Ley 38/2022) kicks in above €3 million and neutralises those exemptions. What many expatriates don't know until they file their first return.
Beckham Law — Spouse and Children: Extending the Regime to Family Members 2026
Spouses and children can join the Beckham Law regime since the 2022 Start-up Act: requirements, deadlines, individual Form 149 and tax benefits by family profile.
Autónomo Spain: First-Year Tax Guide for New Residents 2026
Complete guide to self-employment (autónomo) taxation in Spain during the first year of residency: TGSS flat-rate (Tarifa Plana), Modelo 130 vs 131, VAT Modelo 303, IRPF withholding, incompatibility and compatibility with the Beckham regime (art. 93 LIRPF), and the autónomo + Beckham combination for new residents 2026.
Beckham vs Other Spain Visa Pathways: HQP, ICT, Entrepreneur, DNV Decision Matrix 2026
Comparative analysis of Beckham regime eligibility by Spain entry visa: Digital Nomad Visa (DNV), Highly Qualified Professional (HQP), Intracompany Transfer (ICT), Entrepreneur and others. Comparison table, decision tree by applicant profile, and the most expensive traps (Non-Lucrative Visa post-2023).
IRNR Rental Income for Non-Residents: Modelo 210 Quarterly Filing 2026
Complete guide to IRNR taxation on rental income for non-residents owning property in Spain: quarterly Modelo 210 deadlines, 19% EU/EEA vs 24% non-EU rates, deductible expenses, imputed income on vacant properties, and the post-Brexit UK impact.
Spain Tax Residency Edge Cases: Split-Year, Dual Residency and Tiebreakers 2026
Technical analysis of Spain tax residency edge cases: art. 9 LIRPF triggers (183-day rule, economic centre, family presumption), split-year treatment, dual residency resolution via DTT tiebreakers under the OECD Model, interaction with the Beckham regime, and key DGT binding rulings 2025-2026.
Beckham Law regime termination: causes and consequences
Causes that terminate the Beckham Law regime, tax consequences of losing it, obligations with the AEAT and exit strategy to minimise the impact.
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.
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.
Spanish Criminal Code: complete reference guide
Spanish Criminal Code LO 10/1995: Book I general provisions, Book II offences, arts. 248 fraud, 252 misappropriation, 390 document falsification, 31 bis and 310 bis corporate criminal compliance. BMC guide.
Spanish Civil Code: complete reference guide
Civil Code 1889: books, arts. 1902-1910 extra-contractual liability, 1091-1258 contracts, succession and private international law. BMC reference guide.
Spanish General Social Security Act: complete guide for companies and self-employed workers
Practical guide to RD Legislativo 8/2015 LGSS: affiliation, contributions, pensions, unemployment, RETA regime for self-employed workers and employer obligations to Social Security.
GILTI when you live in Spain: the §962 election and Spanish CFC trap | BMC
GILTI (IRC §951A) when you become a Spanish tax resident: the §962 election, Spanish CFC under Art. 91 LIRPF, double exposure math, Foreign Tax Credit coordination.
Form 5471 when you become a Spanish tax resident: 2026 guide | BMC
Form 5471 obligations for US citizens and green card holders who are now Spanish tax residents. Categories, Spanish SL trigger, Subpart F + GILTI, coordination with Modelo 720.
Selling Your US LLC or C-Corp as a Spanish Tax Resident: 2026 Guide | BMC
Capital gains from selling a US LLC or C-Corp as a Spanish tax resident: Art. 13 US–Spain tax treaty, Beckham exemption, ETVE holding, NIIT §1411, §1446(f) withholding, and pre-sale planning structures.
Relocating from the US to Spain as an LLC or C-Corp Owner: 2026 Pre-Move Guide | BMC
Pre-move planning for US-to-Spain relocations when you own an LLC or C-Corp: IRC §877A exit tax, day-one Spanish tax residency, Modelo 149 Beckham deadline, and LLC management in year one.
ETVE and Spanish Holding for US Investments: 2026 Guide | BMC
Why a Spanish ETVE (Art. 107-108 LIS) competes with Dutch and Luxembourg holdcos for channeling US investments. Comparison, requirements, and a worked case study.
Spanish CFC Rules Applied to US Corporations: Art. 91 LIRPF / Art. 100 LIS Guide 2026 | BMC
Spanish CFC rules (Art. 91 LIRPF / Art. 100 LIS) applied to C-Corps and US LLCs: the 4 cumulative conditions, effective rate threshold, passive income catalog, and the GILTI double-exposure problem.
Beckham Law and US LLC Members 2026: How Impatriate Owners Are Taxed | BMC
Beckham Law + US LLC: how an impatriate member of a single-member, partnership, or C-Corp LLC is taxed under Art. 93 LIRPF. DGT V1372-25, TSJ Madrid 665/2025, and an interactive calculator.
US-Spain Tax Treaty + 2019 Protocol Applied to LLCs and C-Corps | BMC
The 2019 Protocol to the US-Spain Tax Treaty: 0%/5%/15% dividend withholding, 0% on interest, the Art. 17 LOB tests, and how a transparent LLC accesses the treaty via Art. 1.6.
Modelo 720 + FATCA for US LLCs and Corporations: 2026 Spanish Tax Resident Guide | BMC
How to declare your US LLC or C-Corp in Modelo 720: the 3 blocks, DGT V0681-25, valuation, FATCA and the US-Spain information asymmetry, Beckham law and ITSGF.
Spanish Social Jurisdiction Act: complete guide for companies
Practical guide to Ley 36/2011 LRJS: ordinary labour proceedings, unfair dismissal claims, collective disputes, suplicación appeal and company defence before the employment tribunals.
How a US LLC Is Taxed When You're a Spanish Tax Resident: 2026 Guide | BMC
How a US LLC is taxed when the member is a Spanish tax resident: check-the-box, the DGT 3-criteria test, Art. 91 LIRPF vs Art. 8 LIS, Modelo 720, and the mistakes we see most often.
Beckham Law and Employer of Record (EOR) in Spain 2026
Can an employee hired via an Employer of Record (EOR) qualify for Spain's Beckham Law? The AEAT substance test, withholding mechanics, contractor exclusions, and due diligence checklist for EOR arrangements.
Spanish Judiciary Act: guide for companies and litigants
Practical guide to LO 6/1985 on the Judiciary: Spanish judicial organisation, jurisdictions, Supreme Court, CGPJ, competences and access to justice for companies.
Beckham Law Court Rulings and AEAT Enforcement 2026: What the Decisions Say
How Spain's AEAT actually enforces the Beckham Law: DGT interpretive criteria, rejection patterns for autónomos and digital nomads, family extension limits, Form 149 deadline disputes, treaty interaction disputes, and audit triggers — sourced from statute and verified administrative doctrine.
Beckham Law: Employer & HR Guide 2026
The practical HR guide to Spain's Beckham Law: Modelo 149 sequencing, 24% withholding from day one, Social Security unchanged, payroll set-up, denial liability, and what HR must collect when relocating multiple executives.
General Tax Law: complete guide to the LGT (Law 58/2003)
Complete guide to Law 58/2003, General Tax Law: inspection, management and collection procedures, limitation periods, tax liability, penalties and appeals. Practical reference for companies.
Relocating an Employee to Spain under the Beckham Law: the Five Structures for the Employer
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.
Remote Work in Spain for a Foreign Employer: Where Is Social Security Due?
If you relocate to Spain and work remotely for a foreign employer, EU Regulation 883/2004 places your social security contributions in Spain — not in your employer's country. We explain the two legal mechanisms for compliance and how this interacts with the Beckham regime.
The 5 Types of Arraigo After RD 1155/2024: Which One Applies to You
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.
Municipal Registration (Empadronamiento): The Key Proof of Residence in Immigration Proceedings
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.
Hiring Foreign Workers in Spain: Employer Guide 2026
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.
From Regularisation to Permanent Residence and Nationality: The Complete Roadmap
What happens after the 2026 extraordinary regularisation or arraigo: how a residence permit evolves towards long-term residence and, eventually, Spanish nationality.
LECrim: complete guide to the Spanish Criminal Procedure Act
LECrim 1882: criminal investigation, oral hearing, art. 118 right of defence, art. 520 detention, art. 579 interception of communications. BMC reference.
Spanish Civil Procedure Act: complete guide to the LEC
LEC 1/2000: structure, procedural deadlines, arts. 404 claim, 416 pre-trial hearing, 455 appeal and 469 civil cassation. BMC reference guide.
Corporate Restructuring Spain: 5 Options Compared | BMC
Spain corporate restructuring guide: merger, spin-off, asset transfer, pre-insolvency refinancing, and creditor agreement. Five options with tax and legal analysis.
Supplementary IRPF Return: When and How to File
Supplementary IRPF return: when it is mandatory, how to file it on Renta WEB, differences from a self-assessment amendment, and surcharges under Art. 119 LGT.
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.
Capital Increase by Debt-to-Equity Conversion: Tax Treatment in Spain
Debt-to-equity conversion (art. 301 LSC) in Spain: administrator's report requirements, loan valuation, IS consequences under art. 17 LIS, implicit write-down, ITP-AJD (OS), and related-party considerations (art. 18 LIS).
Capital Reduction with Return of Contributions: Tax Treatment in Spain
Tax treatment of capital reduction with return of contributions under Spanish law: IRPF arts. 33.3.a and 37.1.e, IS art. 17 LIS, allocation order against reserves, and differences from a disguised dividend.
Company Liquidation: Shareholder Tax Treatment in Spain
Liquidation of Spanish SL/SA (arts. 360-396 LSC) and tax treatment for shareholders: IRPF capital gain art. 37.1.e, IS art. 21 LIS exemption, VAT on asset distributions, intragroup aspects, and the FEAC neutrality regime.
Beckham Law Form 149: Step-by-Step Guide 2026
How to complete and file Form 149 (Modelo 149) for the Beckham Law in Spain: the 180-day deadline, mandatory fields, common errors and required documentation.
Liquidity Problems in Spain: 5 Legal Solutions | BMC
Spain business liquidity guide: refinancing, creditor moratoriums, pre-insolvency tools, and ERTE for cash preservation. Five legal solutions from BMC insolvency team.
Selling Your Business in Spain: Complete Advisory Guide
Complete guide for business owners selling their company in Spain: process timeline, valuation, tax implications, due diligence preparation and SPA negotiation.
Double Holding Structure in Spain: Tax Advantages and When to Create One
The double holding (Operating SL + Patrimonial Holding SL) in Spain: how the Article 21 LIS exemption works, when the structure pays off, the effective 1.25% IS rate on intragroup dividends and practical implementation.
SL Administrator Salary in Spain: How Much to Pay Yourself
How much should a shareholder-director of a Spanish SL pay themselves? IRPF, IS and Social Security analysis with three practical scenarios and the key deductibility rule from the 2018 Supreme Court ruling.
How to value an SME: methods and criteria
Practical guide to business valuation methods applicable to Spanish SMEs: EBITDA multiples, discounted cash flow, net asset value, and when to use each methodology depending on the context of the transaction.
Due Diligence Cost in Spain 2026: A Practical Pricing Guide
Updated 2026 pricing guide for due diligence in Spain: fee ranges by deal size, scope breakdown by type (financial, tax, legal, labour), and factors that drive costs up or down.
Business Viability Plan Spain: Template & 5-Step Guide
Spain business viability plan guide: financial model structure, sensitivity analysis, AEAT-accepted format, and how BMC prepares plans for refinancing or insolvency.
Form 130: Quarterly IRPF Advance Payments for Self-Employed
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.
Form 100 IRPF: Complete Guide to the 2025 Income Tax Return
Form 100 IRPF for the 2025 income year: who must file, deadlines up to 30 June, draft vs actual return, payment options and common mistakes.
Beckham Law Spain: Eligibility Requirements 2026
Full breakdown of who qualifies for the Beckham Law (Art. 93 LIRPF) special expatriate tax regime in 2026: the five-year non-residence rule, causes of displacement, the 24%/47% rate structure, duration and interaction with double taxation treaties.
Regional IRPF Deductions 2025: Guide by Autonomous Community
Regional IRPF deductions for 2025: amounts in Madrid, Catalonia, Andalusia and the foral regimes. Why they are missing from the draft — and how to claim them.
IRPF 2026: Complete Tax Brackets and Rates by Autonomous Community
IRPF 2026 tax brackets: state and regional rates by autonomous community, savings-rate scale up to 28%, and when joint filing is advantageous.
Modelo 720 and Modelo 721 2026: Complete Guide to Foreign Assets
2026 guide to Modelo 720 (foreign assets) and Modelo 721 (crypto-assets). 31 March deadline, penalties, exemptions. For Spanish tax residents.
IRPF 2026 Spain: Every Tax Change Explained (54% top rate, new brackets)
IRPF 2026 changes in Spain: top rate rise to 54%, savings tax update, housing deduction reform, and impact on expats and Beckham Law taxpayers. Full analysis.
How Much Does a Shelf Company Cost in Spain?
Complete pricing guide for buying a shelf company in Spain in 2026: SL from €1,395+VAT, SA from €4,000+VAT, what is included, hidden costs to avoid, and a detailed comparison with incorporating from scratch.
Data protection for companies: GDPR and LOPDGDD 2026
GDPR and LOPDGDD compliance 2026: processing activity register, legal bases, DPO, security breaches, international transfers and AEPD fines.
Grants 2025: Updated Guide for SMEs
Public funding for Spanish SMEs in 2025: ICO lines up to €12.5M, CDTI R&D grants, Next Generation EU calls, Kit Digital (up to €29,000) and De Minimis accumulation rules.
Spain Self-Employed Tax 2026: IRPF & Social Security
Spain self-employed income tax guide 2026: IRPF modules vs direct estimation, social security new quota system, VAT obligations, and quarterly filing calendar.
IRPF 2026 Spain: Income Tax Rates, Bands & Deductions
IRPF 2026 guide: Spain income tax rates, personal allowances, savings income tax, key deductions, and filing deadlines. Optimise your Spain tax return with BMC.
IRPF deductions 2026: all the deductions you can apply
Complete guide to deductions in the 2026 income tax return: state deductions, regional deductions, maternity, energy efficiency, charitable donations, pension plans, investment in startups and more.
Tech M&A Spain 2026: Valuations, IP & Due Diligence
Technology M&A in Spain 2026: valuation multiples, IP ownership diligence, startup law interaction, talent retention clauses, and CNMC clearance thresholds.
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.
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.
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.
RDL 7/2026 Spain: Dismissal Ban & Mobility Plans
Spain RDL 7/2026 labour measures: geographic mobility restrictions, dismissal ban sectors, enhanced ERTE conditions, and employer obligations from April 2026.
RDL 7/2026 Spain: Fiscal Measures Guide for Business
Spain RDL 7/2026 fiscal measures: IRPF changes, VAT adjustments, corporate tax updates, and sectoral levies. Practical guide for Spain businesses and investors.
Spain Rent Cap 2026: 2% Limit Extended (RDL 8/2026)
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 Second Chance Law 2026: Public Debt Discharged
Spain Supreme Court 2026: public debts now dischargeable under second chance insolvency law. Step-by-step guide for self-employed and SMEs seeking debt relief.
IRPF 2026 Spain: 5 Tax Trends Explained (Why It Ranks & What You Owe)
IRPF 2026 trending topics in Spain explained: housing deduction changes, savings tax rise, Beckham Law updates, and self-employed quota reform. Clear guide by BMC.
Distressed M&A Spain 2026: Buyer's Step-by-Step Guide
Distressed M&A in Spain guide: insolvency acquisition routes, creditor negotiation, Article 43 asset deals, and how to acquire distressed Spanish assets safely.
CSRD for Mid-Market Companies in Spain: Practical Guide 2026
BMC analysis: CSRD/ESRS obligations for mid-market Spanish companies. Timeline, thresholds, double materiality assessment and steps to prepare your first sustainability report.
Outsourced CFO Spain 2026: Services, Cost & Benefits
Outsourced CFO services for Spain SMEs 2026: financial reporting, treasury management, investor readiness, and board-level support. Fixed monthly fee from BMC.
ZEC Canary Islands Quotas 2026 by Island: Timelines and Availability
ZEC Canary Islands quotas 2026 by island: Gran Canaria, Tenerife, Lanzarote, Fuerteventura and the five minor islands. Real processing timelines and registration strategy.
Income Tax Campaign 2025: complete guide and key developments
Complete guide to the Renta 2025 campaign (2025 tax year, filed in 2026): official calendar, main IRPF developments, current deductions, who must file and tax planning strategies.
M&A in Spain Food & Beverage: Family Business Guide
M&A guide for Spain food and beverage family businesses: valuation multiples, succession vs. trade sale, due diligence red flags, and post-deal integration steps.
Agricultural Tax Advisory in Spain 2026: Complete Guide | BMC
Agricultural taxation in Spain: the REAGP simplified regime, 12% VAT compensation, CAP 2026 subsidies, farm succession and reporting obligations. Updated guide.
IRPF Annual Tax Return 2025: Complete Guide (Campaign April–June 2026)
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.
Mandatory Mediation in Spain: MASC under Organic Law 1/2025
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.
ZEC Canary Islands 2026: 4% Tax Rate, 3-Step Guide
ZEC Canary Islands 2026 guide: 4% corporate tax rate, eligible sectors, minimum jobs and investment, registration deadline Dec 2026, and how BMC secures approval.
Accounting Year-End 2025: Key Points
2025 accounting close: Verifactu e-invoicing reconciliation, first CSRD ESG metrics alignment, new CIT restrictions and digital asset accounting changes.
ESG Reporting and CSRD: How to Prepare
How to prepare for ESG reporting under CSRD (Directive 2022/2464): thresholds for 250+ employee companies, ESRS standards, double materiality analysis and 2025/2026 deadlines.
Company Closure in Spain: Complete Legal Guide for 2026
Complete legal guide for closing a company in Spain: dissolution vs insolvency, liquidation steps, employee obligations, tax closure and Registro Mercantil de-registration.
What Is a Shelf Company in Spain? Complete Guide 2026
Complete guide to shelf companies in Spain: what they are, legal framework (Royal Decree 1/2010, Law 10/2010), types (SL, SA, high capital), purchase process, guarantees, registry privacy, and post-acquisition obligations.
M&A Spain for International Investors: 2026 Guide | BMC
M&A in Spain guide for international investors 2026: deal sourcing, due diligence, tax structuring, CNMC clearance thresholds, and post-acquisition integration steps.
Second Chance Law for Individuals: Complete Guide 2026
What the Second Chance Law is, who can apply in 2026, what the requirements are, how the procedure works step by step, and which debts are cancelled. A guide for individual debtors seeking a clear starting point.
Data Protection and AI Act: Points of Intersection
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.
Mandatory Electronic Invoicing: How to Prepare
How to prepare for mandatory B2B electronic invoicing in Spain under Crea y Crece Law: large company vs SME timelines, VERI*FACTU system, software approval and adaptation steps.
Second Chance Law for the Self-Employed: Complete Guide 2026
Complete guide to Spain's Second Chance Law for self-employed workers (autónomos): Social Security and tax debts, the €10,000 discharge threshold, strategic timing of deregistration, the Ley 16/2022 reform and STS 260/2026 ruling, and the full procedure step by step.
Audit Readiness in Spain: Complete Guide for 2026
Everything Spanish SMEs need to know about audit readiness: legal triggers, LSC thresholds, ICFR documentation, common gaps, process overview, and costs.
Corporate Tax 2026: complete practical guide
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.
Cancelling Debts as an Employee: Second Chance Law 2026
Spain's Second Chance Law is available to salaried employees with consumer debt, revolving credit cards, guarantees and divorce-related liabilities. The process is faster and simpler than for business owners.
Audit Readiness Assessment Checklist for Spanish SMEs (2026)
Structured audit readiness assessment checklist by area: accounting policies, controls, disclosures, tax provisioning, and related-party. With RAG scoring for Spanish SMEs.
Non-Resident Tax Spain: Complete Filing Guide 2026
Complete 2026 guide to non-resident taxation in Spain: IRNR (Modelo 210), rental income, capital gains on property, wealth tax, Modelo 720/721 obligations, and step-by-step filing instructions for non-residents.
Business Valuation Spain 2026: Methods & Key Metrics
Spain business valuation guide: DCF, multiples, and asset-based methods. Understand what drives value in Spanish SMEs and get an indicative valuation from BMC.
Tax planning for businesses in Spain: strategic guide 2026
Complete guide to tax planning for companies in Spain 2026: legal strategies to optimise the tax burden, tax incentives, R&D deductions, related-party transactions and obligations calendar.
Mortgage and Primary Residence in Spain's Second Chance Procedure
What happens to your mortgage and home when you enter Spain's Second Chance insolvency procedure: the two paths (keep the home or surrender it), the court stay of enforcement, dación en pago, joint mortgages in divorce, and the Código de Buenas Prácticas.
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 + 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.
Form 721: crypto assets held abroad — 2026 guide
Form 721: who must declare crypto assets held abroad, €50,000 threshold, 31 January deadline, which exchanges are included, penalties and the impact of DAC8 from 2025.
Buying a Business in Spain 2026: Step-by-Step Guide
Buying a business in Spain guide 2026: share deal vs asset deal, due diligence checklist, tax structuring, notary process, and post-acquisition integration steps.
Employment Lawyer in Málaga: Complete Guide 2026
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.
M&A Outlook 2026: Star Sectors
Spain M&A outlook 2026: ECB rates at 2.5-3%, restored LBO conditions, strongest transactional environment since 2021 and high-demand sectors for sellers.
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SME Valuation Spain: Methods, Multiples & 2026 Data
Spain SME valuation guide: EBITDA multiples by sector, DCF assumptions, goodwill treatment, and how BMC produces AEAT-accepted valuation reports for Spanish companies.
Life After Debt Discharge: Rebuilding Credit After Spain's Second Chance Law
Practical guide to what happens after the EPI (debt discharge) under Spain's Second Chance Law: removing your name from ASNEF and RAI, the 5-year revocation period, credit rebuilding timeline, returning to mortgage eligibility, and restarting as an entrepreneur.
Criminal Compliance in Spain 2026: 3-Step Setup | BMC
Spain criminal compliance guide 2026: legal obligations, risk mapping, channel setup, and board approval. Avoid corporate criminal liability in 3 structured steps.
Tax Planning Spain 2026: Key Strategies for Growing Businesses
The main tax developments affecting growing businesses in Spain in 2026, and how to optimise your position before year-end.
Tax planning 2026: key insights for growing businesses
The main tax changes affecting expanding companies this year.
Mandatory E-Invoice for Companies in Spain: How to Prepare
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.
Tax Outlook 2025: What Is Coming
Tax outlook 2025 Spain: e-invoicing enforcement, Pillar Two maturation, new DAC8 information reporting, crypto asset obligations and how to prepare before Q1 deadlines.
Form 720: Complete Guide to Declaring Overseas Assets 2026
Form 720 (Modelo 720): who must declare overseas assets, the €50,000 threshold, the 31 March deadline, penalties in force and key changes following the CJEU ruling.
What Grants Can Your SME Apply For in Spain in 2026?
An up-to-date overview of the main grants and public funding available to Spanish SMEs in 2026: Kit Digital, ENISA loans, European funds, R&D incentives, employment subsidies and regional aid. How to identify them and apply correctly.
Director Liability Spain: Companies Act 2026 Guide
Spain director liability under the Companies Act: duty of loyalty, duty of care, personal liability triggers, exoneration mechanisms, and D&O insurance considerations.
Due Diligence Spain: Essentials for Buyers | BMC
Spain due diligence essentials: five must-cover areas for any acquisition — tax exposures, labour contingencies, IP ownership, regulatory licences, and hidden liabilities.
How to Hire a Tax Adviser for Your Company: 2026 Guide
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.
Public Insolvency Registry 2026: What It Is and How to Search It
What the Public Insolvency Registry (RPC) is, how to search for a company in it, and what data it contains. Practical guide with a registered insolvency lawyer (ICAM 79,836).
Corporate Insolvency in Spain 2026: Complete Legal Guide
Comprehensive guide to corporate insolvency (concurso de acreedores) in Spain after the Ley 16/2022 reform: who can file, phases, pre-insolvency stays, express insolvency, creditor classification, insolvency administrator duties, and liability.
Crypto Tax Spain 2026: IRPF, Modelo 721 and DAC8 Directive
Complete guide to crypto tax obligations in Spain: capital gains in IRPF, Modelo 721 for overseas crypto assets over €50,000, Modelos 172/173 for Spanish exchanges, and the DAC8 Directive triggering automatic crypto information exchange from 2026.
Employment law updates: what your company needs to know
Recent changes in Spanish employment legislation and how to adapt.
How to Incorporate a Limited Company (SL) in Spain 2026: Steps, Costs and Timelines
How to incorporate a Spanish Sociedad Limitada (SL) in 2026: minimum share capital from €1 (Ley Crea y Crece), CIRCE online process, notarial deed, costs and post-incorporation obligations.
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.
Spain tax calendar 2026: all deadlines and obligations
Complete Spain tax calendar 2026: filing deadlines for VAT, income tax, Corporate Income Tax, information returns, Intrastat and quarterly and annual obligations for companies and sole traders.
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.
Germany-Spain Tax Treaty 2011: Practical Guide for Expatriates 2026
The Double Taxation Agreement between Germany and Spain of 2011 explained in practical terms: salaries, pensions, dividends, property — who taxes what in 2026.
Filing Your 2025 Income Tax Return in Spain as an Expat: Complete Guide
Complete guide for expats, foreigners, and digital nomads filing their 2025 income tax return in Spain. Covers Beckham Law (modelo 151), first-time filers, joint declarations, deadlines, and common mistakes.
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.
Spain Tax Update 2026: DAC8 and Beyond
BMC analysis: Spain tax update 2026 — DAC8 crypto reporting, Pillar Two consolidation, new CIT deductions and cross-border dividend changes affecting businesses.
Tax Changes 2026: DAC8 and More
Spain tax changes 2026: DAC8 automatic crypto transaction reporting to AEAT from EU exchanges, Pillar Two tightened controls and corporate international tax changes.
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.
Guide to starting a business in Spain in 2026
Steps, requirements and key considerations for setting up a company in Spain.
Criminal Compliance: Case Law Update 2026
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.
Digital Nomad Visa in Spain 2026: Requirements and Process
Requirements, documentation, consular and UGE process, Beckham Law and renewal of the digital nomad visa in Spain 2026. Complete guide.
Filing Income Tax in Spain as an Expat: IRPF Guide 2026
Complete guide to filing your Spanish income tax return (IRPF) in 2026 as an expat or foreigner: tax residency rules, filing deadlines, Beckham Law option, deductions, and step-by-step process.
Business consulting trends for 2026
The trends transforming the consulting industry this year.
Tax Advisory in the Basque Country: Foral Regime 2026
Basque Country foral tax regime: differences between Bizkaia, Gipuzkoa and Álava and the common Spanish regime, the Economic Agreement, foral income tax rates and when to seek specialist advice.
Spanish General Accounting Plan 2026: practical guide for companies and sole traders
Complete guide to the Spanish General Accounting Plan (Royal Decree 1514/2007 and RD 1515/2007 PGC SME): structure, accounting principles, 2026 changes, digitisation updates and year-end obligations.
Outsourcing accounting: advantages for growing SMEs
Why more and more companies are outsourcing their accounting and how to do it right.
Forensic Accounting Spain: Corporate Fraud Guide | BMC
Spain forensic accounting guide: fraud detection methods, digital evidence, expert witness reports for Spanish courts, and BMC's investigation service for companies.
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.
VAT Representation for Non-Resident Companies
VAT fiscal representation in Spain for non-resident companies: when required, joint liability of the representative, Form 303 quarterly deadlines and Form 349 intracomm thresholds.
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.
How to Protect Your Business Against Money Laundering (AML)
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.
Year-End Tax Planning 2025
Year-end tax planning 2025: new CIT deductions for digitalisation and green assets, universal e-invoicing reconciliation requirements, and IRPF actions before 31 December.
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.
Audit Readiness Services Spain: SME Packages | BMC
BMC audit readiness for Spain SMEs: accounting cleanup, internal control assessment, auditor liaison, and statutory audit preparation. Fixed-fee packages from BMC.
Due Diligence Spain: 4 Phases & Checklist | BMC
Spain due diligence process guide: four phases from NDA to report, tax and legal risk prioritisation, data room best practices, and typical timelines for Spanish deals.
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.
What Is Due Diligence and When Should It Be Done?
Complete explanation of the due diligence process: types (legal, tax, financial, employment), when it is essential, what it uncovers, how much it costs and how to prepare as a buyer or seller in a corporate transaction.
How to choose the right accounting firm for your startup
Practical criteria for startups and new entrepreneurs who need to choose an accounting or advisory firm: which services are essential from day one, red flags and how to scale the service as the company grows.
Corporate Governance for SMEs in Spain: Practical Guide
Corporate governance adapted for Spanish SMEs: why it matters beyond listed companies, practical governance framework for SLs, shareholders agreements, family protocol basics and risk management.
Spain Company for Franchises & Tenders: SL vs SA
Guide to Spain company types for franchises and public tenders: SL vs SA solvency requirements, financial guarantees, and bidding capacity. Expert advice from BMC.
Family Business Protocol Spain: 6-Step Guide | BMC
Spain family business protocol guide: governance rules, dividend policy, entry and exit mechanisms, succession planning, and dispute resolution. Six-step framework.
Forensic Accounting: Corporate Fraud Detection
Forensic accounting for corporate fraud detection: how it differs from audit, investigative techniques, ACFE's 5% revenue loss estimate and director liability under Spain's Penal Code Article 31 bis.
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.
Culpable Insolvency Spain: Director Risk & 5 Triggers
Spain culpable insolvency guide: five triggers that classify a concurso as culpable, director personal liability exposure, and how to protect yourself before filing.
Startup Package Spain: Everything You Need
Spain Startup Law (Law 28/2022): 15% CIT rate for 4 years, 50% angel investor deduction up to €100,000, stock options simplification and ENISA emerging company recognition.
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.
Artificial Intelligence in Business Strategy
BMC analysis: artificial intelligence in business strategy. Real-world implications, emerging applications and recommendations for companies operating in Spain.
How to Prepare Your Business for Sale: 30-Point Checklist
30-point checklist to prepare your business for sale: financial normalisation, legal housekeeping, tax structuring, operational readiness and personal preparation. Recommended lead time: 12–18 months.
Merger vs acquisition: a guide for companies
A clear explanation of the differences between a corporate merger and an acquisition: legal structure, tax implications, advantages and disadvantages of each route and when to choose one over the other.
Corporate Management: Compliance at 50+ Employees
Crossing 50 employees in Spain activates equality plan (Organic Law 3/2007), whistleblowing channel (Law 2/2023), works council and joint H&S committee obligations simultaneously.
IPO on BME Growth: Market Access Guide
IPO on BME Growth (formerly MAB): minimum 10% free float, Registered Adviser requirement, €200,000-€500,000 listing costs and 6-9 month process for Spanish SMEs seeking capital markets.
Liquidation vs Insolvency in Spain: When to Use Each Route
Decision tree for choosing between voluntary liquidation and insolvency proceedings in Spain: when each applies, cost comparison, timeline, director liability implications, pre-pack options and the microenterprise procedure.
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.
Business Valuation with AI: New Methods
AI-enhanced business valuation: how machine learning improves DCF, comparable multiples and Monte Carlo analysis — and when AI valuations are valid for Spanish tax purposes.
When Is an External DPO Mandatory? GDPR Guide
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.
Second Chance Law: Debtor Guide
Spain's Second Chance Law (Law 16/2022, Law 25/2015): debt discharge for natural persons, PAED process, discharge of AEAT/Social Security debts above €10,000 per creditor.
Spanish Income Tax Campaign 2024: Guide and Key Changes
BMC analysis: 2024 Spanish income tax (IRPF) campaign guide and key changes. Implications, updates and recommendations for individuals and businesses.
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.
Board Governance Spain: 6-Step Framework for SMEs | BMC
Effective board governance for Spain SMEs: director duties under Companies Act, independent director roles, board committee structure, and annual self-evaluation process.
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.
Family Business Succession Spain: ISD Tax & Protocol
Spain family business succession guide: ISD inheritance tax exemptions, family protocol structure, SOCIMI and holding options, and how BMC manages tax-efficient transfers.
CSRD: First Reporting Year — Practical Guide
Practical guide to preparing CSRD's first mandatory reporting year: double materiality assessment, ESRS data collection systems, external assurance and timeline for 2025/2026 reporters.
Board Compliance Spain: Director Obligations | BMC
Spain board compliance obligations: criminal compliance, ESG reporting, whistleblower channel, cybersecurity, and AML duties for company directors under 2026 law.
Family Business Succession with International Shareholders
BMC analysis: How to plan succession in a Spanish family business with international shareholders, cross-border heirs and foreign partners. EU Succession Regulation, ISD optimisation and protocolo familiar.
Spain Tax Update 2025: Key Changes and Obligations
BMC analysis: Spain tax update 2025 — mandatory e-invoicing, Corporate Income Tax minimum, intra-EU VAT changes and updated tax calendar for businesses.
Tax Changes 2025: Taxes and Obligations
Spain tax changes 2025: mandatory B2B e-invoicing for companies over €8M turnover, OSS intra-EU VAT changes, digital economy rules and Pillar Two global minimum tax maturation.
Business Valuation Report Spain: What It Includes | BMC
Spain business valuation report guide: what auditors and AEAT expect, standard methodologies, supporting documentation, and how BMC prepares court-accepted reports.
Public Insolvency Register: Practical Cases and Real Examples
Practical cases on Spain's Public Insolvency Register: how it affects suppliers, creditors, employees and shareholders when a company or individual appears as registered, with examples of second chance proceedings and restructuring.
Buy vs Register a Company Spain: Tax & Time Analysis
Buy a shelf company vs register new SL in Spain: cost comparison, speed, VAT number timing, reputational considerations, and which option suits your situation.
Types of Due Diligence Spain: Tax, Legal & Financial
Spain due diligence types: tax, legal, financial, commercial, technical, and ESG. When each is needed, what it covers, and how to scope a proportionate DD process.
Tax Due Diligence Spain: Checklist & Key Risk Areas
Spain tax due diligence guide: IRPF, IS, VAT, transfer pricing, and labour tax exposures. Checklist of 12 risk areas every buyer must verify before signing in Spain.
What to Do If Your Company Receives an AEPD Inspection
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.
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.
How to Prepare Your Company for Private Equity Investment
What private equity funds look for, how deals are structured, what to prepare and what to expect after closing. A guide for business owners.
Non-Disclosure Agreement (NDA): Practical Guide
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.
Family Business: Succession Planning
Family business succession in Spain: 95% inheritance tax exemption, family protocol, holding structures and the 10-year retention requirement. Why fewer than 1 in 3 survives to the second generation.
Selling or Inheriting Spanish Property: Tax Guide for Non-Residents
Capital gains tax, inheritance and gift tax, regional ITP variations, and holding structure considerations for foreign owners of Spanish property — what to plan before you need it.
Registry Privacy Spain: Buying a Company Anonymously
Spain registry privacy guide for company acquisitions: beneficial ownership disclosure rules, SEPBLAC obligations, nominee structures, and compliant privacy strategies.
Modelo 721: Updated Guide for Crypto Declaration
Modelo 721 guide: informational return on crypto assets held abroad over €50,000, Order HFP/887/2023, January filing deadline and €10,000 minimum penalty per undeclared item.
Outsourced vs Internal CFO: Comparison
Outsourced vs internal CFO for Spanish SMEs: €80,000-€130,000 internal cost vs €18,000-€45,000 outsourced, first-year savings over 60% and when each model makes sense.
How to Sell a Family Business: Step-by-Step Guide
Complete process for selling a family business: preparation, valuation, buyer search, negotiation, due diligence and closing. Key steps to maximise the sale price and minimise tax risk.
When to Outsource Your SME's Accounting
Clear signals for deciding when to outsource an SME's accounting: cost comparison, signs that the in-house function has reached its limit, outsourcing models and how to make the transition without losing information.
Merger vs Acquisition Spain: Tax & Legal Differences
Spain merger vs acquisition comparison: neutrality regime eligibility, tax treatment, notary and registry process, labour transfer obligations, and timing considerations.
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.
Audit Readiness Spain: 4 Phases for SMEs | BMC
Spain audit readiness guide: four preparation phases, common ICAC findings, documentation checklist, and how to avoid qualified opinions in your first statutory audit.
7 Advantages of Buying a Shelf Company in Spain
The seven key advantages of buying a shelf company in Spain: 24-hour availability, definitive CIF, paid-up capital, registry privacy, remote signing, EU VAT number, and integrated advisory. With real examples.
Wealth Tax for Non-Residents Guide
Spain Wealth Tax (Impuesto sobre el Patrimonio) for non-residents: real obligation on Spanish assets, €700,000 allowance for EU/EEA residents, Model 714 by 30 June and Solidarity Tax impact.
Shareholder Disputes in Spain: 4 Resolution Routes
Spain shareholder dispute guide: mediation, arbitration, court action, and buy-out mechanisms. Protect your stake and resolve deadlocks without destroying company value.
Private Equity in Spain: Opportunities and Trends
Private equity in Spain: over €8 billion deployed in 2023, EBITDA multiples of 5-9x in mid-market, hot sectors (tech, healthcare, BPO, green energy) and vendor due diligence strategy.
IP Protection Spain: Patents, Trademarks & IP Box Tax
Spain intellectual property guide: trademark and patent registration, IP box 60% tax reduction, transfer pricing for intercompany royalties, and OEPM procedures.
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.
Audit Readiness Spain: SME Quickstart Checklist | BMC
Spain SME audit quickstart: 12-item preparation checklist, common PGC errors, documentation deadlines, and how to pass your first statutory audit without surprises.
Buy a Company in Spain as a Foreigner: NIE to Close
Foreigner buying a company in Spain: NIE requirements, due diligence checklist, notary process, tax clearances, and post-acquisition compliance. Step-by-step guide.
Criminal vs Regulatory Compliance Spain: 5 Differences
Five key differences between criminal compliance and regulatory compliance in Spain: legal basis, liability type, sanction regime, and which your company needs first.
How to prepare your company for a sale due diligence
A practical guide from the seller's advisor perspective: how to prepare documentation, build a data room and clean up the company before buyer due diligence. Specific to Spanish companies.
Internal vs External CFO: Cost Comparison for SMEs
Total cost of an internal vs external CFO for Spanish SMEs: breakdown of cost items, profile by turnover and when each model creates more value.
Shareholders Agreement Spain: Family Business Guide
Spain shareholders agreement for family businesses: drag-along, tag-along, pre-emption rights, valuation mechanisms, deadlock clauses, and dividend policy drafting.
Anti-Money Laundering: Company Obligations
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.
Guide to Modelo 347: Third-Party Transactions
Modelo 347 guide: who must file, the 3,005.06 euro annual threshold per counterparty, excluded transactions, February deadline and how to correct errors with the AEAT.
Equality Plan: Obligations and Calendar
Equality plan obligations in Spain: mandatory for companies with 50+ employees under Royal Decree 901/2020, REGCON registration, LISOS fines up to €225,018 and negotiation timeline.
Data Protection and AI: New Legal Challenges
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.
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.
Municipal Capital Gains Tax: How It Is Calculated
Municipal capital gains tax (plusvalia municipal, IIVTNU): two calculation methods since the 2021 reform, how to challenge a loss situation and statutory filing deadlines.
Electronic Invoicing in Spain: Everything You Need to Know
Complete guide to electronic invoicing in Spain: B2G obligations via FACe, B2B mandate under Crea y Crece Law (Law 18/2022), VERI*FACTU system and accepted formats.
Whistleblowing Channels for Companies: Spain Law 2/2023 Guide
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.
Whistleblowing Channel Spain: Law 2/2023 Setup Guide
Spain whistleblower channel Law 2/2023: mandatory scope, channel configuration, investigation procedures, anonymity rules, and BMC's ready-to-deploy setup service.
Whistleblower Channel: Implementation Guide for Companies
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.
Public Insolvency Register in Spain: What It Is and How to Search It
Complete guide to the Spanish Public Insolvency Register (Registro Público Concursal): what information it contains, who can access it, how to search via the Ministry of Justice portal and what it means to appear as a registered debtor.
Cross-Border Restructuring Spain: EU Neutrality Rules
Cross-border corporate restructuring in Spain: EU tax neutrality regime, cross-border merger process, transfer pricing implications, and AEAT advance ruling options.
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