Featured
Legal
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.
BMC Knowledge
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Analysis, regulatory reports and perspectives from BMC professionals across business strategy, tax, legal and operations.
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Featured
Featured
Legal
Criminal Compliance for Companies: Guide to Article 31 bis of the Spanish Criminal Code
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.
Featured
Strategy
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.
Featured
Strategy
Income tax 2026 for sole traders: deductible expenses, obligations and strategies
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.
Latest
Legal Article
Criminal compliance vs regulatory compliance: the key differences
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.
Strategy Article
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.
Tax Article
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.
Operations Article
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.
Tax Article
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.
Legal Article
How to implement a whistleblowing channel compliant with Law 2/2023
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.
Tax Article
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.
Legal Article
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.
Knowledge areas
Analysis by topic
Each section groups analysis and articles from a specific practice area, with a direct link to the corresponding service page.
Tax planning
Tax optimisation strategies for businesses and private wealth: corporate tax, VAT, withholdings and group planning.
RDL 7/2026 Tax Measures: Practical Guide for Businesses and Self-Employed
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.
Renting in Spain 2026: The 2% Cap and Mandatory Extensions — Everything You Need to Know
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.
IRPF 2026: Why Spain's Income Tax Is Trending and What Changed
Complete explanation of why IRPF 2026 is trending in Spain: tax bracket changes, new deductions, withholding updates, and how it affects your tax return.
Middle East Crisis: Spain's Comprehensive Response Plan (RDL 7/2026)
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.
Rent Frozen Through 2028: Mandatory Extensions and 2% Cap (RDL 8/2026)
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.
Tax planning 2026: key insights for growing businesses
The main tax changes affecting expanding companies this year.
M&A & mergers
Buy-side and sell-side transactions, due diligence, deal structuring and business valuations.
How Much Is My Company Worth? Business Valuation Guide for SMEs in Spain
Practical valuation guide for SME owners in Spain: 4 methods explained, EBITDA multiples by sector, common mistakes and when to commission a professional report.
M&A for Family Businesses in Food and Beverage: Sale, Consolidation and Valuation 2026
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.
M&A in the Spanish Technology Sector 2026: Guide for Buyers and Founders
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.
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.
Business Valuation Report: What It Contains and When You Need One
What a professional valuation report contains, when it is mandatory, how much it costs and how to distinguish rigorous work from a superficial opinion.
Business Valuation in Spain: Complete Guide to Methodologies and When You Need One
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.
Due diligence
Legal, tax and financial audit prior to investments, acquisitions and financing agreements.
How Much Does Due Diligence Cost in Spain? 2026 Pricing Guide
Complete pricing guide for due diligence in Spain by deal size, scope and type. Updated ranges for 2026 from financial to environmental DD.
Due Diligence Process: 5 Phases From Planning to SPA Negotiation
The 5 phases of the due diligence process in a business acquisition in Spain: planning, data room, analysis, report and negotiation. Timeline, deliverables and decision points.
Forensic Accounting for Companies: Beyond the Courtroom Expert
BMC analysis: how corporate forensic accounting protects companies against fraud, strengthens due diligence and ensures regulatory compliance in Spain.
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.
Tax Due Diligence in Spain: What the Tax Authority Reviews and What You Should
Guide to tax due diligence in Spanish M&A transactions: Corporate Income Tax, VAT, withholdings, transfer pricing, statute of limitations and AEAT contingencies.
7 Types of Due Diligence in M&A: Financial, Tax, Legal and More
The 7 types of due diligence you may need in an M&A transaction in Spain: scope, relative cost and red flags for each workstream.
Insolvency proceedings
Management of insolvency proceedings, second chance mechanisms and out-of-court debt negotiation.
Culpable Insolvency Classification in Spain: Director Consequences
When insolvency is classified as culpable under Arts. 442-445 TRLC: presumptions of culpability, consequences for directors — disqualification and deficit coverage — and defence strategies.
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.
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.
Corporate governance
Corporate structure, board of directors, compliance, shareholders' agreements and company secretarial.
Board Compliance Obligations in Spain: Directors' Legal Duties
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.
Effective Board Governance: Composition, Committees and Protocol
How to build an effective board of directors: composition, independent directors, board committees, CNMV Code of Good Governance 2020, meeting protocols and performance evaluation.
Director Liability Under Spain's Companies Act: Practical Guide
Practical guide to civil and criminal liability of company directors under Spain's LSC: Arts. 236-241, Art. 367, Business Judgment Rule, D&O insurance and culpable insolvency.
Intellectual Property Protection for Businesses: Spain Strategy Guide
Complete guide to intellectual and industrial property protection for businesses in Spain: trademark registration at OEPM and EUIPO, patents, trade secrets under Law 1/2019, software copyright and NDAs.
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.
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.
Criminal compliance
Compliance programmes, whistleblowing channels, corporate criminal liability and AML obligations.
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.
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.
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.
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.
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.
Company formation
6 articles
Company formation
6 articlesSetting up companies in Spain: choice of legal form, registration procedures and structure optimisation.
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.
Startup Legal & Tax Advisory in Barcelona: What Founders Need in 2026
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.
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.
Buying a Shelf Company vs Incorporating from Scratch in Spain
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.
Companies for Franchises and Public Tenders in Spain: Why Buy Pre-Formed
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.
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.
Family business
6 articles
Family business
6 articlesFamily protocol, business succession, shareholders' agreements and intergenerational wealth planning.
Family Business Protocol in Spain: What It Is and How to Formalise It
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.
Shareholder Disputes in Spain: How to Resolve Them Without Destroying the Company
Practical guide to resolving shareholder disputes in Spain: legal options, mandatory mediation (Law 1/2025), exit valuation and tax implications.
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.
Family Business Succession in Spain: Tax, Protocol and Planning
Complete guide to business succession in Spain: 95% inheritance tax reduction, family protocol, corporate governance transition and transfer alternatives.
Shareholders' Agreement for Family Businesses: Essential Clauses
Guide to shareholders' agreements for family businesses in Spain: 10 essential clauses, differences from articles of association, link to family protocol.
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.
Employment law
6 articles
Employment law
6 articlesRedundancy procedures, collective agreements, dismissals, payroll management and corporate labour relations.
Dismissal Ban and Mobility Plans: Employment Obligations Under RDL 7/2026
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.
Minimum Wage 2026: Business Effects
Spain's minimum wage 2026 context: over 60% cumulative SMI increase since 2018, first year of 37.5-hour workweek in full operation, and AI Act high-risk system compliance costs combining to create a complex labour cost review.
Employment law updates: what your company needs to know
Recent changes in Spanish employment legislation and how to adapt.
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.
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.
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.
ESG & sustainability
4 articles
ESG & sustainability
4 articlesCSRD sustainability reporting, green taxonomy, ESG strategy and impact reporting for businesses.
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.
CSDDD: Supply Chain Due Diligence
CSDDD (Directive 2024/1760) supply chain due diligence: three-phase timeline (2027 for 5,000+ employees, 2028 for 3,000+, 2029 for 1,000+), human rights and environmental impact identification, and SME indirect impact.
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.
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.
Business restructuring
4 articles
Business restructuring
4 articlesViability plans, debt refinancing, demergers, mergers and group reorganisation.
Business Viability Plan in Spain: Complete Guide for Companies in Difficulty
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.
Corporate Restructuring in Spain: Legal and Financial Options 2026
Updated guide to corporate restructuring in Spain: restructuring plans (Law 16/2022), refinancing, micro-enterprise procedure, second chance law and insolvency proceedings.
Corporate Restructuring in Spain with International Creditors
BMC analysis: How to restructure a Spanish company with foreign creditors, shareholders or subsidiaries. Insolvency Act, Directive 2019/1023 and cross-border restructuring plans.
Business Liquidity Problems in Spain: What to Do Before It Is Too Late
Action guide for businesses with cash flow problems in Spain: diagnosis, short- and long-term solutions, and when to activate a restructuring plan.
Outsourced accounting
2 articles
Outsourced accounting
2 articlesAccounting outsourcing, annual accounts, reconciliations and financial reporting for SMEs and groups.
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.
Outsourcing accounting: advantages for growing SMEs
Why more and more companies are outsourcing their accounting and how to do it right.
Canary Islands ZEC
2 articles
Canary Islands ZEC
2 articlesCanary Islands Special Zone (ZEC): tax benefits, eligibility requirements, 2026 deadline and optimal structuring.
ZEC Canary Islands: Complete Guide 2026 — 4% Corporate Tax, Requirements and Deadline
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.
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.
Non-resident taxation
6 articles
Non-resident taxation
6 articlesNon-resident income tax (IRNR), permanent establishment, double tax treaties and foreign investment in Spain.
Buying a Company in Spain as a Foreigner: NIE, Powers of Attorney, and Process
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.
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.
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.
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.
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.
Golden Visa Abolished: Organic Law 1/2025 — Alternatives
Spain's Golden Visa abolished by Organic Law 1/2025 from 3 April 2025: existing holders' rights preserved, alternatives include non-lucrative visa, digital nomad visa (Law 28/2022), Beckham Law and non-real-estate investor routes.
Crypto taxation
2 articles
Crypto taxation
2 articlesCrypto asset taxation, form 721, DAC8, NFTs and digital tax planning strategies.
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.
DAC8 In Force: Crypto Reporting Obligations
DAC8 in force from 1 January 2026: CASPs must collect DAC8-specific KYC data from the start of the year. First annual report (covering 2026 data) submitted in 2027. Exchanges, custodians and stablecoin issuers all in scope.
Data protection
5 articles
Data protection
5 articlesGDPR, outsourced DPO, privacy audits and AI Act compliance.
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.
AI Act: High-Risk System Obligations
EU AI Act (Regulation 2024/1689) high-risk system obligations: Annex III categories, conformity assessment requirements, EU database registration, and the August 2026 enforcement deadline for Spanish companies.
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.
EU AI Act Published: What Businesses Need to Know
EU AI Act (Regulation 2024/1689) published August 2024: three key compliance dates (February 2025, August 2025, August 2026), four risk tiers, and what Spanish companies using AI in HR, marketing or credit scoring must do now.
Artificial Intelligence: EU Advances in Regulation
EU AI Act (Regulation 2024/1689) regulatory advances: risk classification system (prohibited, high-risk, limited, minimal), February 2025 prohibition enforcement, and August 2026 high-risk system obligations for Spanish companies.
Outsourced CFO
1 article
Outsourced CFO
1 articleOn-demand financial management: management control, treasury, reporting and planning for SMEs.
Beckham Law
1 article
Beckham Law
1 articleSpecial impatriate regime: eligibility requirements, tax benefits, application deadline and planning.
Digital nomad visa
1 article
Digital nomad visa
1 articleVisa for international remote workers in Spain: requirements, application process and tax optimisation.
International taxation
International taxation
Transfer pricing, double taxation, multinational structures and global tax planning.
Coming soon — analysis in preparation for this area.
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