Industry Insight
Industry insights: trends, opportunities and challenges by economic sector. Perspectives from BMC consultants.
17 publications
Sports & Leisure Sector: Tax Planning in Spain 2026
BMC guide: taxation of sports clubs, professional athletes, talent agencies and image rights in Spain. Key regulations, planning strategies and compliance for 2026.
Education Sector: Tax Planning in Spain 2026
BMC guide: taxation of private schools, universities, EdTech platforms and non-profit educational entities in Spain. IVA exemptions, Impuesto sobre Sociedades and compliance for 2026.
Employment & HR Sector: Tax Planning in Spain 2026
BMC guide: taxation of staffing agencies, HR outsourcing companies, PEO/EOR models and recruitment agencies in Spain. Regulatory risks and planning for 2026.
Insurance Sector: Tax Planning in Spain 2026
BMC guide: taxation of insurance brokers, insurers, captives and regulatory compliance in Spain 2026. IPS, IS regimes, IVA exemptions and Solvencia II implications.
Life Sciences Spain: GDPR, NIS2 & DORA Compliance 2026
Healthcare sector Spain 2025: GDPR Article 9 health data obligations converging with EU AI Act high-risk requirements (Annex III) for diagnosis and clinical AI systems, mandatory DPIA for systems processing 5,000+ patients.
Financial Compliance Spain 2025: DORA, MiCA & AML
Spain financial sector compliance 2025: DORA digital resilience, MiCA crypto regulation, AML fifth directive, and CNMV reporting obligations. Practical guide by BMC.
Real Estate Sector: Tax Outlook 2026
Spain real estate tax outlook 2026: proposed 21% levy on non-EEA residential buyers, SOCIMI 80% profit distribution requirement, ZEC deadline December 2026 for real estate service companies seeking 4% CIT rate.
Fintech Spain 2026: Regulation, Licensing & Tax Guide
Spain fintech regulation and tax guide 2026: CNMV licensing, PSD2, MiCA crypto rules, startup law benefits, and tax treatment of token issuances. Expert guide by BMC.
Family Business Sector: Challenges for 2026
Spain's family business sector 2026: 89% of corporate fabric, 67% of private employment, fewer than 30% survive to the third generation, and the succession and IHT planning challenges for businesses founded in the 1980s-90s.
Energy Sector: Green Transition and Investments 2025
Spain's energy sector in 2025: 170 GW installed capacity, 56% renewables coverage in 2024 generation, investment opportunities in PPAs and on-site solar, and CSRD ESRS E1 emissions reporting obligations for large energy consumers.
Financial Sector: Compliance Landscape 2024
Spain's financial sector compliance in 2024: DORA mandatory from January 2025 for 22,000+ EU entities, new AML package (Regulation 2024/1624 and Sixth Directive), and supervisory expectations on ESG and AI Act high-risk systems.
Manufacturing Sector: Nearshoring and Spain Opportunities
Spain manufacturing nearshoring 2024: EU strategic sectors (semiconductors, batteries, EVs, medical equipment) driving industrial investment, competitive SMI of €1,134/month, and port/rail infrastructure advantages.
Real Estate Sector: Non-Resident Taxation 2025
Non-resident real estate taxation in Spain 2025: IRNR at 24% (non-EEA) or 19% (EU/EEA), Wealth Tax on Spanish-sited assets, quarterly Form 210 deadlines, and mandatory fiscal representation for non-EU/EEA owners.
Logistics Sector: Supply Chain and Compliance 2024
Spain logistics sector 2024: €104 billion revenues (7.8% of GDP), CSDDD supply chain audit obligations for large operators, EU Battery and Packaging Regulations adding traceability obligations for logistics providers.
Tech Sector: Startups and Taxation 2024
Spain tech sector and startup taxation 2024: Startup Law 28/2022 15% CIT rate for first 4 profitable years, €50,000 stock option exemption, ENISA certification (must apply within 5 years), and ZEC 4% CIT for Canary Islands tech companies.
Tourism Sector: Full Recovery and New Challenges
Spain tourism sector 2023: 85 million international arrivals (world second most visited), VUT licence moratoria in Barcelona and Palma, CSRD obligations for 250+ employee companies from FY2025, and rising labour costs from SMI increases.
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.
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