Industry Insight
Industry insights: trends, opportunities and challenges by economic sector. Perspectives from BMC consultants.
12 publications
Financial Sector Compliance: Key Regulatory Challenges 2025-2026
Overview of the main compliance challenges for financial entities in 2025-2026: DORA, NIS2, 6th AML Directive, MiCA for crypto, ESG reporting and PSD3. Practical implications.
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.
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.
Fintech Sector: Regulation and Taxation in Spain (2025-2026 Update)
Comprehensive guide to fintech regulation and crypto taxation in Spain: MiCA CASP authorisation (deadline July 2026), Modelo 721 obligations, DAC8 automatic exchange from 2026, and R&D tax incentives for fintech companies.
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.
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.
Healthcare Sector: Privacy and AI in 2025
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.
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.
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.
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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