{
  "version": "https://jsonfeed.org/version/1.1",
  "title": "BMC — Insights",
  "home_page_url": "https://bm.consulting/en/insights/",
  "feed_url": "https://bm.consulting/en/feed.json",
  "description": "Articles on corporate advisory, tax, legal, and business services",
  "language": "en",
  "icon": "https://bm.consulting/og/logo.png",
  "favicon": "https://bm.consulting/favicon.svg",
  "authors": [
    {
      "name": "BMC",
      "url": "https://bm.consulting"
    }
  ],
  "items": [
    {
      "id": "https://bm.consulting/en/insights/difference-criminal-compliance-regulatory-compliance/",
      "url": "https://bm.consulting/en/insights/difference-criminal-compliance-regulatory-compliance/",
      "title": "Criminal compliance vs regulatory compliance: the key differences",
      "content_text": "A clear explanation of the differences between criminal compliance (corporate criminal liability) and general regulatory compliance: scope, mandatory nature, consequences of non-compliance and how to integrate both into a unified system.",
      "summary": "A clear explanation of the differences between criminal compliance (corporate criminal liability) and general regulatory compliance: scope, mandatory nature, consequences of non-compliance and how to integrate both into a unified system.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "criminal-compliance",
        "regulatory-compliance",
        "corporate-criminal-liability",
        "whistleblowing-channel"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/criminal-compliance",
          "legal/compliance-risk-mapping",
          "legal/whistleblowing"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/difference-merger-acquisition-explained/",
      "url": "https://bm.consulting/en/insights/difference-merger-acquisition-explained/",
      "title": "Merger vs acquisition: a guide for companies",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "alejandro-vidal"
        }
      ],
      "tags": [
        "mergers-acquisitions",
        "business-sale",
        "restructuring",
        "due-diligence"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/business-acquisition",
          "corporate-advisory/due-diligence"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/difference-tax-advisor-vs-administrative-manager/",
      "url": "https://bm.consulting/en/insights/difference-tax-advisor-vs-administrative-manager/",
      "title": "Tax adviser vs administrative manager: the key differences",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "carlos-martinez"
        }
      ],
      "tags": [
        "tax-adviser",
        "administrative-manager",
        "smes",
        "tax-planning"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "tax",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "business-services/accounting"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/how-to-choose-admin-firm-startup/",
      "url": "https://bm.consulting/en/insights/how-to-choose-admin-firm-startup/",
      "title": "How to choose the right accounting firm for your startup",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "laura-fernandez"
        }
      ],
      "tags": [
        "startups",
        "smes",
        "accounting-firm",
        "accounting"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "operations",
        "sectors": [],
        "related_services": [
          "business-services/startup-package",
          "business-services/accounting",
          "tax-fiscal/tax-compliance"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/how-to-choose-tax-advisor-sme/",
      "url": "https://bm.consulting/en/insights/how-to-choose-tax-advisor-sme/",
      "title": "How to choose a tax adviser for your SME",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "carlos-martinez"
        }
      ],
      "tags": [
        "tax-adviser",
        "smes",
        "tax-planning",
        "corporate-tax"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "tax",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "tax-fiscal/corporate-tax"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/how-to-implement-whistleblowing-channel-law-2-2023/",
      "url": "https://bm.consulting/en/insights/how-to-implement-whistleblowing-channel-law-2-2023/",
      "title": "How to implement a whistleblowing channel compliant with Law 2/2023",
      "content_text": "Practical guide for companies required to set up a whistleblowing channel under Law 2/2023: which companies are affected, technical and organisational requirements, deadlines, sanctions for non-compliance and implementation steps.",
      "summary": "Practical guide for companies required to set up a whistleblowing channel under Law 2/2023: which companies are affected, technical and organisational requirements, deadlines, sanctions for non-compliance and implementation steps.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "whistleblowing-channel",
        "compliance",
        "law-2-2023",
        "whistleblowing"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/whistleblowing",
          "legal/criminal-compliance",
          "legal/compliance-risk-mapping"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/how-to-optimise-corporate-tax-legally/",
      "url": "https://bm.consulting/en/insights/how-to-optimise-corporate-tax-legally/",
      "title": "How to legally optimise your Corporate Income Tax",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-14T00:00:00.000Z",
      "date_modified": "2026-04-14T00:00:00.000Z",
      "authors": [
        {
          "name": "carlos-martinez"
        }
      ],
      "tags": [
        "corporate-tax",
        "tax-planning",
        "tax-deductions",
        "smes"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "tax",
        "sectors": [],
        "related_services": [
          "tax-fiscal/corporate-tax",
          "tax-fiscal/tax-planning",
          "tax-fiscal/rd-incentives"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/company-formation-spain-guide-2026/",
      "url": "https://bm.consulting/en/insights/company-formation-spain-guide-2026/",
      "title": "How to Register a Company in Spain: Complete Guide 2026",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "carlos-martinez"
        }
      ],
      "tags": [
        "company-formation",
        "SL",
        "constitucion-sociedades",
        "startup",
        "foreign-investment"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/company-formation",
          "business-services/startup-package",
          "business-services/entity-management"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/criminal-compliance-guide-spain-2026/",
      "url": "https://bm.consulting/en/insights/criminal-compliance-guide-spain-2026/",
      "title": "Criminal Compliance for Companies: Guide to Article 31 bis of the Spanish Criminal Code",
      "content_text": "Complete guide to criminal compliance in Spain 2026: corporate criminal liability (Art. 31 bis CP), compliance programmes, whistleblowing channels, Supreme Court requirements and UNE 19601 certification.",
      "summary": "Complete guide to criminal compliance in Spain 2026: corporate criminal liability (Art. 31 bis CP), compliance programmes, whistleblowing channels, Supreme Court requirements and UNE 19601 certification.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "criminal-compliance",
        "corporate-criminal-liability",
        "whistleblowing-channel",
        "31-bis",
        "UNE-19601"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/criminal-compliance",
          "legal/whistleblowing",
          "legal/compliance-risk-mapping",
          "legal/aml-compliance"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/filing-income-tax-spain-expat-guide-2026/",
      "url": "https://bm.consulting/en/insights/filing-income-tax-spain-expat-guide-2026/",
      "title": "Filing Income Tax in Spain as an Expat: IRPF Guide 2026",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "IRPF",
        "expat-tax",
        "tax-residency",
        "renta-2026",
        "beckham-law"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/non-resident-tax",
          "tax-fiscal/beckham-law",
          "tax-fiscal/international-tax"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/income-tax-2026-self-employed-guide/",
      "url": "https://bm.consulting/en/insights/income-tax-2026-self-employed-guide/",
      "title": "Income tax 2026 for sole traders: deductible expenses, obligations and strategies",
      "content_text": "Guide to the 2026 income tax return for sole traders in Spain: deductible expenses, direct vs objective assessment, quarterly instalments, real-income social security contributions and strategies to reduce the tax bill.",
      "summary": "Guide to the 2026 income tax return for sole traders in Spain: deductible expenses, direct vs objective assessment, quarterly instalments, real-income social security contributions and strategies to reduce the tax bill.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "sole-traders",
        "income-tax",
        "renta-2026",
        "deductible-expenses",
        "direct-assessment"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "business-services/tax-filing"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/irpf-2026-income-tax-guide/",
      "url": "https://bm.consulting/en/insights/irpf-2026-income-tax-guide/",
      "title": "IRPF 2026: brackets, developments and complete guide to the Spanish income tax return",
      "content_text": "Complete guide to IRPF 2026 in Spain: new brackets, current deductions, Renta 2025–2026 campaign calendar, legislative developments and tax planning strategies for residents.",
      "summary": "Complete guide to IRPF 2026 in Spain: new brackets, current deductions, Renta 2025–2026 campaign calendar, legislative developments and tax planning strategies for residents.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "income-tax",
        "renta-2026",
        "income-tax-return",
        "taxation",
        "tax-developments"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "tax-fiscal/beckham-law"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/irpf-deductions-2026-guide/",
      "url": "https://bm.consulting/en/insights/irpf-deductions-2026-guide/",
      "title": "IRPF deductions 2026: all the deductions you can apply",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "deductions",
        "income-tax",
        "renta-2026",
        "taxation"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/outsourced-cfo-guide-smes-2026/",
      "url": "https://bm.consulting/en/insights/outsourced-cfo-guide-smes-2026/",
      "title": "Outsourced CFO for SMEs: what it is, when to hire one and what it costs",
      "content_text": "Complete guide to the outsourced CFO for SMEs in Spain 2026: functions, differences from a controller, when your company needs one, engagement models, real costs and how to choose the right provider.",
      "summary": "Complete guide to the outsourced CFO for SMEs in Spain 2026: functions, differences from a controller, when your company needs one, engagement models, real costs and how to choose the right provider.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "outsourced-cfo",
        "smes",
        "financial-direction",
        "outsourcing",
        "accounting"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "business-services/outsourced-cfo",
          "business-services/accounting",
          "tax-fiscal/tax-planning"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/startup-legal-tax-barcelona-2026/",
      "url": "https://bm.consulting/en/insights/startup-legal-tax-barcelona-2026/",
      "title": "Startup Legal & Tax Advisory in Barcelona: What Founders Need in 2026",
      "content_text": "Barcelona's startup ecosystem needs specialized legal and tax advisory: Startup Law certification, investor-ready structures, IP protection, employment contracts for tech teams, and international tax planning for funded companies.",
      "summary": "Barcelona's startup ecosystem needs specialized legal and tax advisory: Startup Law certification, investor-ready structures, IP protection, employment contracts for tech teams, and international tax planning for funded companies.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "authors": [
        {
          "name": "carlos-martinez"
        }
      ],
      "tags": [
        "startup",
        "barcelona",
        "ley-startups",
        "tech",
        "venture-capital"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "business-services/startup-package",
          "legal/intellectual-property",
          "corporate-advisory/corporate-finance",
          "tax-fiscal/beckham-law"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/tax-planning-businesses-spain-2026/",
      "url": "https://bm.consulting/en/insights/tax-planning-businesses-spain-2026/",
      "title": "Tax planning for businesses in Spain: strategic guide 2026",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-07T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "tax-planning",
        "tax-strategy",
        "corporate-tax",
        "tax-optimisation",
        "smes"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "tax-fiscal/international-tax",
          "tax-fiscal/transfer-pricing"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/advantages-shelf-company-spain/",
      "url": "https://bm.consulting/en/insights/advantages-shelf-company-spain/",
      "title": "7 Advantages of Buying a Shelf Company in Spain",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "advantages",
        "spain",
        "incorporation"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "business-services/vat-representation"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/buy-company-spain-foreigner-nie/",
      "url": "https://bm.consulting/en/insights/buy-company-spain-foreigner-nie/",
      "title": "Buying a Company in Spain as a Foreigner: NIE, Powers of Attorney, and Process",
      "content_text": "Complete guide for non-residents buying a shelf company in Spain: NIE requirements, power of attorney process, apostille, remote signing, Beckham Law, non-resident tax, and step-by-step instructions for EU and non-EU buyers.",
      "summary": "Complete guide for non-residents buying a shelf company in Spain: NIE requirements, power of attorney process, apostille, remote signing, Beckham Law, non-resident tax, and step-by-step instructions for EU and non-EU buyers.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "foreigner",
        "NIE",
        "non-resident",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "legal/immigration",
          "tax-fiscal/beckham-law",
          "tax-fiscal/non-resident-tax"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/buy-vs-register-company-spain/",
      "url": "https://bm.consulting/en/insights/buy-vs-register-company-spain/",
      "title": "Buying a Shelf Company vs Incorporating from Scratch in Spain",
      "content_text": "Detailed comparison between buying a pre-formed shelf company and incorporating a new company in Spain: timelines, costs, registry privacy, legal requirements, and when to choose each option.",
      "summary": "Detailed comparison between buying a pre-formed shelf company and incorporating a new company in Spain: timelines, costs, registry privacy, legal requirements, and when to choose each option.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "company-formation",
        "incorporation",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "legal/company-formation",
          "business-services/entity-management"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/company-for-franchises-tenders-spain/",
      "url": "https://bm.consulting/en/insights/company-for-franchises-tenders-spain/",
      "title": "Companies for Franchises and Public Tenders in Spain: Why Buy Pre-Formed",
      "content_text": "Why franchise agreements and public tenders in Spain often require an existing company with paid-up capital. How high-capital shelf companies solve both, with real requirements, timelines, and capital thresholds.",
      "summary": "Why franchise agreements and public tenders in Spain often require an existing company with paid-up capital. How high-capital shelf companies solve both, with real requirements, timelines, and capital thresholds.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "franchises",
        "public-tenders",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "legal/company-formation"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/how-much-shelf-company-cost-spain/",
      "url": "https://bm.consulting/en/insights/how-much-shelf-company-cost-spain/",
      "title": "How Much Does a Shelf Company Cost in Spain?",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "pricing",
        "costs",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "legal/company-formation",
          "business-services/accounting"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/registry-privacy-buying-company-spain/",
      "url": "https://bm.consulting/en/insights/registry-privacy-buying-company-spain/",
      "title": "Registry Privacy When Buying a Company in Spain: What the Law Says",
      "content_text": "How registry privacy works when buying a shelf company in Spain: share transfer rules under the LSC, the sole shareholder exception, beneficial ownership under RD 609/2023, AML compliance, and what foreign investors need to know.",
      "summary": "How registry privacy works when buying a shelf company in Spain: share transfer rules under the LSC, the sole shareholder exception, beneficial ownership under RD 609/2023, AML compliance, and what foreign investors need to know.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "privacy",
        "mercantile-registry",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "legal/aml-compliance",
          "business-services/entity-management"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/what-is-shelf-company-spain/",
      "url": "https://bm.consulting/en/insights/what-is-shelf-company-spain/",
      "title": "What Is a Shelf Company in Spain? Complete Guide 2026",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-04-05T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "shelf-company",
        "spain",
        "SL",
        "SA",
        "company-acquisition"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/shelf-companies",
          "legal/company-formation",
          "legal/aml-compliance",
          "business-services/entity-management"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/rdl-7-2026-dismissal-ban-mobility-plans/",
      "url": "https://bm.consulting/en/insights/rdl-7-2026-dismissal-ban-mobility-plans/",
      "title": "Dismissal Ban and Mobility Plans: Employment Obligations Under RDL 7/2026",
      "content_text": "Analysis of the labor measures in RDL 7/2026: dismissal ban for companies receiving aid, accelerated sustainable mobility plans, and exclusion of COVID losses from dissolution triggers.",
      "summary": "Analysis of the labor measures in RDL 7/2026: dismissal ban for companies receiving aid, accelerated sustainable mobility plans, and exclusion of COVID losses from dissolution triggers.",
      "date_published": "2026-03-25T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "labor-law",
        "dismissals",
        "sustainable-mobility",
        "ERTE",
        "public-aid",
        "middle-east-crisis"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "operations",
        "sectors": [],
        "related_services": [
          "legal/labor-law",
          "legal/corporate-law",
          "tax-fiscal/tax-compliance"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/rdl-7-2026-fiscal-measures-guide/",
      "url": "https://bm.consulting/en/insights/rdl-7-2026-fiscal-measures-guide/",
      "title": "RDL 7/2026 Tax Measures: Practical Guide for Businesses and Self-Employed",
      "content_text": "Detailed analysis of all tax measures in Royal Decree-Law 7/2026: VAT at 10% on energy, electricity tax at 0.5%, personal income tax, corporate tax, and hydrocarbon tax changes. What changes, until when, and how to optimize impact.",
      "summary": "Detailed analysis of all tax measures in Royal Decree-Law 7/2026: VAT at 10% on energy, electricity tax at 0.5%, personal income tax, corporate tax, and hydrocarbon tax changes. What changes, until when, and how to optimize impact.",
      "date_published": "2026-03-25T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "taxation",
        "VAT",
        "personal-income-tax",
        "corporate-tax",
        "electricity-tax",
        "hydrocarbons",
        "middle-east-crisis"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "tax",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "tax-fiscal/international-tax"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/rental-2026-2-percent-cap-extension-rdl-8-2026/",
      "url": "https://bm.consulting/en/insights/rental-2026-2-percent-cap-extension-rdl-8-2026/",
      "title": "Renting in Spain 2026: The 2% Cap and Mandatory Extensions — Everything You Need to Know",
      "content_text": "Complete guide to RDL 8/2026: 2% limitation on annual rent updates and extraordinary mandatory extensions of up to 2 years. Analysis for landlords, tenants, and real estate investors.",
      "summary": "Complete guide to RDL 8/2026: 2% limitation on annual rent updates and extraordinary mandatory extensions of up to 2 years. Analysis for landlords, tenants, and real estate investors.",
      "date_published": "2026-03-25T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "rental",
        "housing",
        "lease",
        "LAU",
        "large-holders",
        "real-estate-investment"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/real-estate-law",
          "tax-fiscal/tax-planning"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/supreme-court-second-chance-public-debt-2026/",
      "url": "https://bm.consulting/en/insights/supreme-court-second-chance-public-debt-2026/",
      "title": "Supreme Court and the second chance law 2026: public debt discharge now has no ceiling",
      "content_text": "Analysis of STS 260/2026 and STS 254/2026: the Spanish Supreme Court rules that surcharges, interest and penalties owed to the tax authority and Social Security are fully dischargeable under the second chance law. Practical implications for debtors with public debt.",
      "summary": "Analysis of STS 260/2026 and STS 254/2026: the Spanish Supreme Court rules that surcharges, interest and penalties owed to the tax authority and Social Security are fully dischargeable under the second chance law. Practical implications for debtors with public debt.",
      "date_published": "2026-03-25T00:00:00.000Z",
      "authors": [
        {
          "name": "raul-herrera"
        }
      ],
      "tags": [
        "insolvency",
        "second-chance-law",
        "supreme-court",
        "public-debt",
        "debt-discharge"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/insolvency-advisory",
          "legal/second-chance-law"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/irpf-2026-spain-tax-trending-explained/",
      "url": "https://bm.consulting/en/insights/irpf-2026-spain-tax-trending-explained/",
      "title": "IRPF 2026: Why Spain's Income Tax Is Trending and What Changed",
      "content_text": "Complete explanation of why IRPF 2026 is trending in Spain: tax bracket changes, new deductions, withholding updates, and how it affects your tax return.",
      "summary": "Complete explanation of why IRPF 2026 is trending in Spain: tax bracket changes, new deductions, withholding updates, and how it affects your tax return.",
      "date_published": "2026-03-24T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "BMC Tax Team"
        }
      ],
      "tags": [
        "income-tax",
        "IRPF",
        "Spain tax",
        "renta-2025",
        "tax return Spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "tax",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "business-services/tax-filing",
          "tax-fiscal/beckham-law",
          "tax-fiscal/non-resident-tax"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/rdl-7-2026-middle-east-crisis-response-plan/",
      "url": "https://bm.consulting/en/insights/rdl-7-2026-middle-east-crisis-response-plan/",
      "title": "Middle East Crisis: Spain's Comprehensive Response Plan (RDL 7/2026)",
      "content_text": "RDL 7/2026 deploys EUR 5 billion in fiscal, labor, energy, and sector-specific measures to mitigate the economic impact of the Iran conflict. VAT cut to 10% on energy, dismissal ban through June, and transport subsidies.",
      "summary": "RDL 7/2026 deploys EUR 5 billion in fiscal, labor, energy, and sector-specific measures to mitigate the economic impact of the Iran conflict. VAT cut to 10% on energy, dismissal ban through June, and transport subsidies.",
      "date_published": "2026-03-21T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "middle-east-crisis",
        "emergency-measures",
        "VAT",
        "energy",
        "dismissals",
        "transport",
        "BOE"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "regulatory-update",
        "department": "tax",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/tax-compliance",
          "legal/labor-law",
          "legal/corporate-law"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/rdl-8-2026-rental-market-emergency-measures/",
      "url": "https://bm.consulting/en/insights/rdl-8-2026-rental-market-emergency-measures/",
      "title": "Rent Frozen Through 2028: Mandatory Extensions and 2% Cap (RDL 8/2026)",
      "content_text": "RDL 8/2026 caps annual rent increases at 2% and allows tenants to force up to 2 years of mandatory contract extensions for leases expiring before December 2027. Impact analysis for landlords and tenants.",
      "summary": "RDL 8/2026 caps annual rent increases at 2% and allows tenants to force up to 2 years of mandatory contract extensions for leases expiring before December 2027. Impact analysis for landlords and tenants.",
      "date_published": "2026-03-21T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "barbara-botia"
        }
      ],
      "tags": [
        "rental",
        "housing",
        "lease",
        "LAU",
        "large-holders",
        "BOE"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "regulatory-update",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/real-estate-law",
          "tax-fiscal/tax-planning"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/board-compliance-obligations/",
      "url": "https://bm.consulting/en/insights/board-compliance-obligations/",
      "title": "Board Compliance Obligations in Spain: Directors' Legal Duties",
      "content_text": "Compliance obligations of the board of directors in Spain: Arts. 225-232 LSC duties, criminal liability under Art. 31 bis of the Penal Code, D&O insurance and good governance protocols.",
      "summary": "Compliance obligations of the board of directors in Spain: Arts. 225-232 LSC duties, criminal liability under Art. 31 bis of the Penal Code, D&O insurance and good governance protocols.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "compliance",
        "board-of-directors",
        "criminal-liability",
        "Art-31-bis",
        "LSC",
        "D&O-insurance",
        "corporate-governance"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/corporate-governance-compliance",
          "legal/criminal-compliance"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/business-valuation-sme-spain/",
      "url": "https://bm.consulting/en/insights/business-valuation-sme-spain/",
      "title": "How Much Is My Company Worth? Business Valuation Guide for SMEs in Spain",
      "content_text": "Practical valuation guide for SME owners in Spain: 4 methods explained, EBITDA multiples by sector, common mistakes and when to commission a professional report.",
      "summary": "Practical valuation guide for SME owners in Spain: 4 methods explained, EBITDA multiples by sector, common mistakes and when to commission a professional report.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "valuation",
        "SME",
        "EBITDA",
        "M&A",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/valuations",
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/family-office"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/business-viability-plan-spain/",
      "url": "https://bm.consulting/en/insights/business-viability-plan-spain/",
      "title": "Business Viability Plan in Spain: Complete Guide for Companies in Difficulty",
      "content_text": "What is a viability plan, when is it mandatory, what it must include and how much it costs. Practical guide for businesses facing financial difficulty in Spain.",
      "summary": "What is a viability plan, when is it mandatory, what it must include and how much it costs. Practical guide for businesses facing financial difficulty in Spain.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "restructuring",
        "viability-plan",
        "insolvency",
        "refinancing",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/restructuring",
          "corporate-advisory/corporate-finance",
          "corporate-advisory/valuations"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/company-closure-legal-guide/",
      "url": "https://bm.consulting/en/insights/company-closure-legal-guide/",
      "title": "Company Closure in Spain: Complete Legal Guide for 2026",
      "content_text": "Complete legal guide for closing a company in Spain: dissolution vs insolvency, liquidation steps, employee obligations, tax closure and Registro Mercantil de-registration.",
      "summary": "Complete legal guide for closing a company in Spain: dissolution vs insolvency, liquidation steps, employee obligations, tax closure and Registro Mercantil de-registration.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "company-closure",
        "dissolution",
        "liquidation",
        "insolvency",
        "Art-363-LSC",
        "FOGASA"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/company-dissolution",
          "legal/insolvency-advisory"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/corporate-governance-sme-guide/",
      "url": "https://bm.consulting/en/insights/corporate-governance-sme-guide/",
      "title": "Corporate Governance for SMEs in Spain: Practical Guide",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "corporate-governance",
        "SME",
        "shareholders-agreement",
        "family-protocol",
        "risk-management",
        "family-business"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/corporate-governance-compliance",
          "corporate-advisory/family-office"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/corporate-restructuring-options-spain/",
      "url": "https://bm.consulting/en/insights/corporate-restructuring-options-spain/",
      "title": "Corporate Restructuring in Spain: Legal and Financial Options 2026",
      "content_text": "Updated guide to corporate restructuring in Spain: restructuring plans (Law 16/2022), refinancing, micro-enterprise procedure, second chance law and insolvency proceedings.",
      "summary": "Updated guide to corporate restructuring in Spain: restructuring plans (Law 16/2022), refinancing, micro-enterprise procedure, second chance law and insolvency proceedings.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "restructuring",
        "insolvency",
        "refinancing",
        "second-chance",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/restructuring",
          "corporate-advisory/corporate-finance",
          "legal/insolvency-advisory"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/crypto-tax-spain-dac8-modelo-721/",
      "url": "https://bm.consulting/en/insights/crypto-tax-spain-dac8-modelo-721/",
      "title": "Crypto Tax Spain 2026: IRPF, Modelo 721 and DAC8 Directive",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "crypto-assets",
        "modelo-721",
        "DAC8",
        "income-tax",
        "digital-taxation"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/crypto-tax",
          "tax-fiscal/tax-compliance",
          "tax-fiscal/tax-planning"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/culpable-insolvency-classification/",
      "url": "https://bm.consulting/en/insights/culpable-insolvency-classification/",
      "title": "Culpable Insolvency Classification in Spain: Director Consequences",
      "content_text": "When insolvency is classified as culpable under Arts. 442-445 TRLC: presumptions of culpability, consequences for directors — disqualification and deficit coverage — and defence strategies.",
      "summary": "When insolvency is classified as culpable under Arts. 442-445 TRLC: presumptions of culpability, consequences for directors — disqualification and deficit coverage — and defence strategies.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "culpable-insolvency",
        "insolvency-classification",
        "TRLC",
        "director-liability",
        "disqualification",
        "insolvency-deficit"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/insolvency-advisory",
          "legal/director-liability"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/due-diligence-cost-spain/",
      "url": "https://bm.consulting/en/insights/due-diligence-cost-spain/",
      "title": "How Much Does Due Diligence Cost in Spain? 2026 Pricing Guide",
      "content_text": "Complete pricing guide for due diligence in Spain by deal size, scope and type. Updated ranges for 2026 from financial to environmental DD.",
      "summary": "Complete pricing guide for due diligence in Spain by deal size, scope and type. Updated ranges for 2026 from financial to environmental DD.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "due-diligence",
        "pricing",
        "M&A",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/due-diligence",
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/valuations"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/effective-board-governance/",
      "url": "https://bm.consulting/en/insights/effective-board-governance/",
      "title": "Effective Board Governance: Composition, Committees and Protocol",
      "content_text": "How to build an effective board of directors: composition, independent directors, board committees, CNMV Code of Good Governance 2020, meeting protocols and performance evaluation.",
      "summary": "How to build an effective board of directors: composition, independent directors, board committees, CNMV Code of Good Governance 2020, meeting protocols and performance evaluation.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "board-of-directors",
        "corporate-governance",
        "CNMV",
        "independent-directors",
        "board-committees",
        "good-governance"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/corporate-governance-compliance",
          "corporate-advisory/succession-planning"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/family-business-protocol/",
      "url": "https://bm.consulting/en/insights/family-business-protocol/",
      "title": "Family Business Protocol in Spain: What It Is and How to Formalise It",
      "content_text": "Complete guide to the family business protocol in Spain: legal nature, typical content, relationship with the shareholders agreement, Registro Mercantil registration and RDL 171/2007.",
      "summary": "Complete guide to the family business protocol in Spain: legal nature, typical content, relationship with the shareholders agreement, Registro Mercantil registration and RDL 171/2007.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "family-business",
        "family-protocol",
        "RDL-171-2007",
        "succession",
        "shareholders-agreement",
        "corporate-governance"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/corporate-governance-compliance",
          "corporate-advisory/family-office",
          "corporate-advisory/succession-planning"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/liquidation-vs-insolvency-when-to-use/",
      "url": "https://bm.consulting/en/insights/liquidation-vs-insolvency-when-to-use/",
      "title": "Liquidation vs Insolvency in Spain: When to Use Each Route",
      "content_text": "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.",
      "summary": "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.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "equipo-bmc"
        }
      ],
      "tags": [
        "liquidation",
        "insolvency",
        "dissolution",
        "TRLC",
        "microenterprise",
        "pre-pack",
        "company-closure"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "legal",
        "sectors": [],
        "related_services": [
          "legal/company-dissolution",
          "legal/insolvency-advisory",
          "legal/sme-insolvency"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/ma-family-business-food-beverage/",
      "url": "https://bm.consulting/en/insights/ma-family-business-food-beverage/",
      "title": "M&A for Family Businesses in Food and Beverage: Sale, Consolidation and Valuation 2026",
      "content_text": "Complete guide to M&A for family businesses in the Spanish food and beverage sector 2026: EBITDA valuation, HACCP and traceability due diligence, emotional dynamics of the sale, and PE buyer profiles.",
      "summary": "Complete guide to M&A for family businesses in the Spanish food and beverage sector 2026: EBITDA valuation, HACCP and traceability due diligence, emotional dynamics of the sale, and PE buyer profiles.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "M&A",
        "family-business",
        "food-beverage",
        "agrifood",
        "succession",
        "private-equity"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/due-diligence",
          "corporate-advisory/valuations"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/ma-technology-sector-spain/",
      "url": "https://bm.consulting/en/insights/ma-technology-sector-spain/",
      "title": "M&A in the Spanish Technology Sector 2026: Guide for Buyers and Founders",
      "content_text": "Complete guide to tech M&A in Spain 2026: SaaS, fintech and healthtech valuation, ARR multiples, IP and team retention due diligence, Startup Law implications, and buyer profiles.",
      "summary": "Complete guide to tech M&A in Spain 2026: SaaS, fintech and healthtech valuation, ARR multiples, IP and team retention due diligence, Startup Law implications, and buyer profiles.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "M&A",
        "technology",
        "SaaS",
        "fintech",
        "healthtech",
        "startup",
        "tech-valuation"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/due-diligence",
          "corporate-advisory/valuations"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/selling-your-business-spain/",
      "url": "https://bm.consulting/en/insights/selling-your-business-spain/",
      "title": "Selling Your Business in Spain: Complete Advisory Guide",
      "content_text": "Complete guide for business owners selling their company in Spain: process timeline, valuation, tax implications, due diligence preparation and SPA negotiation.",
      "summary": "Complete guide for business owners selling their company in Spain: process timeline, valuation, tax implications, due diligence preparation and SPA negotiation.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "selling-business",
        "M&A",
        "sell-side",
        "valuation",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/valuations",
          "corporate-advisory/due-diligence"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/shareholder-dispute-resolution-spain/",
      "url": "https://bm.consulting/en/insights/shareholder-dispute-resolution-spain/",
      "title": "Shareholder Disputes in Spain: How to Resolve Them Without Destroying the Company",
      "content_text": "Practical guide to resolving shareholder disputes in Spain: legal options, mandatory mediation (Law 1/2025), exit valuation and tax implications.",
      "summary": "Practical guide to resolving shareholder disputes in Spain: legal options, mandatory mediation (Law 1/2025), exit valuation and tax implications.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "shareholder-dispute",
        "shareholders-agreement",
        "mediation",
        "valuation",
        "spain"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/valuations",
          "legal/commercial-law",
          "legal/shareholders-agreement",
          "legal/business-mediation"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/zec-canary-islands-complete-guide-2026/",
      "url": "https://bm.consulting/en/insights/zec-canary-islands-complete-guide-2026/",
      "title": "ZEC Canary Islands: Complete Guide 2026 — 4% Corporate Tax, Requirements and Deadline",
      "content_text": "Complete guide to the Zona Especial Canaria (ZEC): 4% corporate tax rate, registration requirements, job creation obligations, comparison with Madeira, Ireland and Malta, and the December 31 2026 registration deadline.",
      "summary": "Complete guide to the Zona Especial Canaria (ZEC): 4% corporate tax rate, registration requirements, job creation obligations, comparison with Madeira, Ireland and Malta, and the December 31 2026 registration deadline.",
      "date_published": "2026-03-20T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "ana-garcia"
        }
      ],
      "tags": [
        "ZEC",
        "Canary Islands",
        "corporate-tax",
        "4%",
        "tax-planning",
        "internationalisation"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "tax-fiscal/tax-planning",
          "tax-fiscal/international-tax",
          "tax-fiscal/special-territories",
          "corporate-advisory/corporate-finance"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/business-valuation-report-guide/",
      "url": "https://bm.consulting/en/insights/business-valuation-report-guide/",
      "title": "Business Valuation Report: What It Contains and When You Need One",
      "content_text": "What a professional valuation report contains, when it is mandatory, how much it costs and how to distinguish rigorous work from a superficial opinion.",
      "summary": "What a professional valuation report contains, when it is mandatory, how much it costs and how to distinguish rigorous work from a superficial opinion.",
      "date_published": "2026-03-19T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "valuation",
        "report",
        "expert-witness",
        "M&A",
        "litigation"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/valuations",
          "corporate-advisory/forensic-accounting"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/business-valuation-spain-complete-guide/",
      "url": "https://bm.consulting/en/insights/business-valuation-spain-complete-guide/",
      "title": "Business Valuation in Spain: Complete Guide to Methodologies and When You Need One",
      "content_text": "BMC Analysis: Complete guide to business valuation in Spain. DCF and comparable multiples methodologies, when you need a professional report, and how much it costs.",
      "summary": "BMC Analysis: Complete guide to business valuation in Spain. DCF and comparable multiples methodologies, when you need a professional report, and how much it costs.",
      "date_published": "2026-03-19T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "valuation",
        "M&A",
        "DCF",
        "multiples",
        "SME"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/valuations",
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/due-diligence"
        ]
      }
    },
    {
      "id": "https://bm.consulting/en/insights/buying-a-business-spain/",
      "url": "https://bm.consulting/en/insights/buying-a-business-spain/",
      "title": "Buying a Business in Spain: Tax, Legal and Due Diligence Guide",
      "content_text": "Complete guide to buying a business in Spain: share deal vs asset deal, buyer tax implications, due diligence priorities, LBO financing and the 7-phase acquisition process.",
      "summary": "Complete guide to buying a business in Spain: share deal vs asset deal, buyer tax implications, due diligence priorities, LBO financing and the 7-phase acquisition process.",
      "date_published": "2026-03-19T00:00:00.000Z",
      "date_modified": "2026-04-13T00:00:00.000Z",
      "authors": [
        {
          "name": "mj-director"
        }
      ],
      "tags": [
        "M&A",
        "buy-side",
        "due-diligence",
        "acquisition",
        "corporate-finance"
      ],
      "language": "en",
      "_bmc": {
        "content_type": "article",
        "department": "strategy",
        "sectors": [],
        "related_services": [
          "corporate-advisory/mergers-acquisitions",
          "corporate-advisory/due-diligence",
          "corporate-advisory/valuations"
        ]
      }
    }
  ]
}