Companies may freely depreciate electric vehicles and charging infrastructures in 2026
The DGT confirms that companies can apply free depreciation for electric vehicles, plug-in hybrids, and charging points until the 2026 tax year.
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Everything BMC One does
Each capability links to its area. Partial: part of it works; the detail is on the area page.
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Business Services
Tax
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Security
Nothing for “”. Try “VAT”, “payroll”, or “signature”.
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Business ServicesOperations
Your business, up to date in one place
Our team books, calculates and submits.
Ask your assistantExamples
How many active employees do we have, and under which collective agreement and type of contract?
Add these three employees with their DNI, Social Security number and start dateThey stay in BMC One; nothing is notified to Social Security.
Tax
Every Spanish tax deadline, in plain sight
Our team prepares, files and responds.
Ask your assistantExamples
Which returns do we have this quarter and which have already been filed?
Change the tax address on the record to Calle Muestra 5, MadridIt changes the record in BMC One; nothing changes with the AEAT.
Legal
Every phase, with its status and its date
BMC lawyers handle every matter; in BMC One you see its phases and the status of each one.
Ask your assistantExamples
Which documents are still awaiting signature and who has yet to sign?
Prepare an envelope for Lucía Prueba to sign this contract on the last pageIt stays in draft. Sending it is a critical action: only with the Custom role.
Strategy
The whole transaction in one file
The analysis and the recommendation are signed by the people on the team.
Ask your assistantExamples
Find what BMC has written to us about the capital increase
Where do the tax obligations of every company in the group stand, and which one has gaps?With a group access.
Across all areas
ConnectionsAPI, MCP and webhooks
It works with any assistant that supports remote MCP connectors with OAuth sign-in; for example, Claude, which we have tested it with, or ChatGPT Business, Enterprise and Edu, as documented.
With a token, also Gemini CLI, Cursor, n8n, Make or Zapier; and, by API and signed webhooks, your own systems.
No assistant files with the AEAT, moves money or signs for you.
Only with the Custom role, chosen permission by permission.
API and MCPConnect your AIIntegrationsPublic administrations
Security
Its own scoped access, never your session
BMC One, its database and your documents are on our own dedicated servers in Europe. The database is not exposed to the internet.
No assistant files with the AEAT, moves money or signs for you.
Illustration of what you choose when you authorise an access. Fictitious data.
Returns
ReturnsForms 720, 721 and 210
Returns for investors and non-residents
Assets held abroad, crypto assets and non-resident income, at two levels: Platform and With an adviser.
BMC's client environment, included in your engagement: never sold separately.
Tax Rulings · Editorial analysis
The most relevant binding rulings from Spain's Directorate General of Taxes, analysed by the BMC tax team: what the tax authority decided and what it means for companies, expats and investors.
Source: petete.tributos.hacienda.gob.es · relevant rulings selected by BMC's autopilot.
The DGT confirms that companies can apply free depreciation for electric vehicles, plug-in hybrids, and charging points until the 2026 tax year.
The DGT confirms that the contribution of shares in undivided property may qualify for tax neutrality if the requirements of the LIS are met.
The DGT clarifies that the deduction for investment in a primary residence only applies to the portion of the loan used for housing, excluding extensions for other purposes.
The DGT clarifies that to apply the reinvestment exemption for home construction, the total amount must be applied within a maximum period of two years.
The DGT clarifies that professional association fees are only deductible for Personal Income Tax (IRPF) if membership is a mandatory legal requirement to perform the job.
The DGT clarifies that tax deductions for investment in startups must be maintained for between three and twelve years to avoid repaying the tax amount.
The DGT clarifies the method for calculating the tax impact of selling shares in foreign currencies and the treatment of exchange rate differences in Personal Income Tax (IRPF).
The DGT clarifies when an unpaid debt can be recognized as a capital loss in Personal Income Tax (IRPF), requiring one year of judicial enforcement proceedings.
The DGT clarifies that if a joint mortgage exists, only 100% of the installments can be deducted if it is proven that the other borrower has transferred their share via a loan.
The DGT clarifies the requirements for applying the special regime of the IRPF Law to professionals moving to Spain to serve as administrators.
The DGT clarifies that the reinvestment exemption for the primary residence applies if the change of residence is a necessity and not a matter of convenience.
The DGT confirms that donations of social shares benefiting from the 99% reduction in ISD are exempt from Personal Income Tax (IRPF) capital gains tax.
The DGT clarifies that real estate capital income must be imputed to the period in which it becomes due according to the contract, not when it is collected.
The DGT determines that the acquisition value of shares obtained through an improvement pact is the value according to Inheritance and Gift Tax.
Find out if selling your primary residence when over 65 requires you to file an income tax return according to the DGT's criteria.
The DGT clarifies that expenses for hiring a domestic worker to care for a dependent ascendant are not deductible under state Personal Income Tax (IRPF).
The DGT clarifies that to apply the Personal Income Tax (IRPF) exemption for the sale of a primary residence, one must have reached age 65 on the date of the transfer.
The DGT clarifies that the exemption for medical insurance premiums requires the company to be the policyholder and does not extend to the employee's domestic partner.
Discover how alimony payments to ascendants by court order allow for a reduction in both the general and savings taxable bases for Personal Income Tax (IRPF).
Learn the requirements to apply for the 60% deduction for energy rehabilitation works in homes according to the latest DGT ruling.
The DGT clarifies that two adjacent dwellings joined internally may be considered a primary residence for the IRPF reinvestment exemption, even without registry unification.
The DGT clarifies that salary increases from collective agreements must be attributed to the tax period in which they become due for the worker.
The DGT confirms that the acquisition of a new primary residence can take place up to two years before the sale of the old one to apply the IRPF exemption.
The DGT confirms that succession pacts inter vivos in Aragon do not generate capital gains for the transferors under Personal Income Tax (IRPF) Law 35/2006.
Learn about the reinvestment and construction completion deadlines required to apply for the Personal Income Tax (IRPF) exemption when building a new home.
The DGT clarifies that to apply the reinvestment exemption for Personal Income Tax (IRPF), the home must have been the habitual residence and owned by the taxpayer for three years.
The DGT clarifies that contributing separate property to a community property regime constitutes a transfer that must be taxed under Personal Income Tax (IRPF).
The DGT confirms that the primary residence reinvestment exemption applies to the sale of properties abroad, provided they meet habituality requirements.
The DGT confirms that displaced workers under the special regime of the IRPF Law are not obliged to file the informative Form 720.
Learn the conditions for depreciating second-hand machinery under Personal Income Tax (IRPF) within the simplified direct estimation regime, according to the latest DGT ruling.
The DGT clarifies that contributing a personal vehicle to the protected assets of a person with a disability does not generate tax benefits or capital gains.
The DGT clarifies that to apply the reinvestment exemption for Personal Income Tax (IRPF), the sold property must have been the primary residence in the two years prior to the sale.
Discover the requirements for technical meetings abroad to be exempt from IRPF according to the recent ruling by the Directorate General of Taxes (DGT).
The DGT clarifies the taxation of protected assets: the person with a disability is the owner of the assets and must pay tax on their transfer.
The DGT confirms that the reinvestment exemption for a primary residence can be applied if the new property is located in the country to which the residence is moved.
The DGT clarifies the requirements for applying the exemption for reinvestment in the construction of a new primary residence and the legal deadlines to comply.
The DGT clarifies that those receiving assets through an improvement pact will subrogate the value and acquisition date of their parents when selling the property.
The DGT clarifies the residency and ownership requirements to apply the Personal Income Tax (IRPF) exemption for primary residences for those over 65 or for reinvestment.
The DGT clarifies the tax treatment of medical insurance: only premiums assumed by the company are exempt in-kind benefits under the IRPF Law.
The DGT clarifies the tax treatment in Personal Income Tax (IRPF) when donating part of a home received through inheritance and how to calculate capital gains or losses.
Learn how to determine the date and acquisition value of inherited bare ownership for calculating capital gains in Personal Income Tax (IRPF).
The DGT clarifies that a property used for hospitality can be a primary residence for the reinvestment exemption if it is equipped for living.
The DGT clarifies that to apply the reinvestment exemption for a primary residence in Personal Income Tax (IRPF), the sold property must have been the habitual residence in the previous two years.
The DGT clarifies that taxpayers opting for the special regime for displaced workers cannot apply the large family deduction or request its early payment.
The DGT clarifies that property acquisition and transfer expenses must be added or subtracted accordingly, with no possibility of prior reductions in Personal Income Tax (IRPF).
The DGT analyzes the possibility of applying the Personal Income Tax (IRPF) reinvestment exemption when two properties considered primary residences are transferred under specific conditions.
The DGT clarifies that the suspension of stock trading does not automatically generate a capital loss for the shareholder. Learn when the taxable event occurs.
The DGT clarifies that the imputation of real estate income in Personal Income Tax (IRPF) depends on the availability of the property and not its actual use by the owner.
The DGT clarifies the deadlines for applying the reinvestment exemption on a primary residence after ceasing to reside in it, even if the property is rented out.
The DGT clarifies that to apply the main residence investment deduction following the 2013 reform, it is essential to have previously applied said deduction.
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