BMC — Insights

Criminal compliance vs regulatory compliance: the key differences

Tue, 14 Apr 2026 00:00:00 GMT

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.

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Merger vs acquisition: a guide for companies

Tue, 14 Apr 2026 00:00:00 GMT

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.

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Tax adviser vs administrative manager: the key differences

Tue, 14 Apr 2026 00:00:00 GMT

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.

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How to choose the right accounting firm for your startup

Tue, 14 Apr 2026 00:00:00 GMT

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.

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How to choose a tax adviser for your SME

Tue, 14 Apr 2026 00:00:00 GMT

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.

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How to implement a whistleblowing channel compliant with Law 2/2023

Tue, 14 Apr 2026 00:00:00 GMT

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.

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How to legally optimise your Corporate Income Tax

Tue, 14 Apr 2026 00:00:00 GMT

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.

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How to Register a Company in Spain: Complete Guide 2026

Tue, 07 Apr 2026 00:00:00 GMT

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.

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Criminal Compliance for Companies: Guide to Article 31 bis of the Spanish Criminal Code

Tue, 07 Apr 2026 00:00:00 GMT

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.

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Filing Income Tax in Spain as an Expat: IRPF Guide 2026

Tue, 07 Apr 2026 00:00:00 GMT

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.

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Income tax 2026 for sole traders: deductible expenses, obligations and strategies

Tue, 07 Apr 2026 00:00:00 GMT

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.

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IRPF 2026: brackets, developments and complete guide to the Spanish income tax return

Tue, 07 Apr 2026 00:00:00 GMT

Complete guide to IRPF 2026 in Spain: new brackets, current deductions, Renta 2025–2026 campaign calendar, legislative developments and tax planning strategies for residents.

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IRPF deductions 2026: all the deductions you can apply

Tue, 07 Apr 2026 00:00:00 GMT

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.

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Outsourced CFO for SMEs: what it is, when to hire one and what it costs

Tue, 07 Apr 2026 00:00:00 GMT

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.

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Startup Legal & Tax Advisory in Barcelona: What Founders Need in 2026

Tue, 07 Apr 2026 00:00:00 GMT

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.

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Tax planning for businesses in Spain: strategic guide 2026

Tue, 07 Apr 2026 00:00:00 GMT

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.

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7 Advantages of Buying a Shelf Company in Spain

Sun, 05 Apr 2026 00:00:00 GMT

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.

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Buying a Company in Spain as a Foreigner: NIE, Powers of Attorney, and Process

Sun, 05 Apr 2026 00:00:00 GMT

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.

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Buying a Shelf Company vs Incorporating from Scratch in Spain

Sun, 05 Apr 2026 00:00:00 GMT

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.

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Companies for Franchises and Public Tenders in Spain: Why Buy Pre-Formed

Sun, 05 Apr 2026 00:00:00 GMT

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.

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How Much Does a Shelf Company Cost in Spain?

Sun, 05 Apr 2026 00:00:00 GMT

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.

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Registry Privacy When Buying a Company in Spain: What the Law Says

Sun, 05 Apr 2026 00:00:00 GMT

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.

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What Is a Shelf Company in Spain? Complete Guide 2026

Sun, 05 Apr 2026 00:00:00 GMT

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.

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Dismissal Ban and Mobility Plans: Employment Obligations Under RDL 7/2026

Wed, 25 Mar 2026 00:00:00 GMT

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.

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RDL 7/2026 Tax Measures: Practical Guide for Businesses and Self-Employed

Wed, 25 Mar 2026 00:00:00 GMT

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.

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Renting in Spain 2026: The 2% Cap and Mandatory Extensions — Everything You Need to Know

Wed, 25 Mar 2026 00:00:00 GMT

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.

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Supreme Court and the second chance law 2026: public debt discharge now has no ceiling

Wed, 25 Mar 2026 00:00:00 GMT

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.

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IRPF 2026: Why Spain's Income Tax Is Trending and What Changed

Tue, 24 Mar 2026 00:00:00 GMT

Complete explanation of why IRPF 2026 is trending in Spain: tax bracket changes, new deductions, withholding updates, and how it affects your tax return.

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Middle East Crisis: Spain's Comprehensive Response Plan (RDL 7/2026)

Sat, 21 Mar 2026 00:00:00 GMT

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.

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Rent Frozen Through 2028: Mandatory Extensions and 2% Cap (RDL 8/2026)

Sat, 21 Mar 2026 00:00:00 GMT

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.

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Board Compliance Obligations in Spain: Directors' Legal Duties

Fri, 20 Mar 2026 00:00:00 GMT

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.

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How Much Is My Company Worth? Business Valuation Guide for SMEs in Spain

Fri, 20 Mar 2026 00:00:00 GMT

Practical valuation guide for SME owners in Spain: 4 methods explained, EBITDA multiples by sector, common mistakes and when to commission a professional report.

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Business Viability Plan in Spain: Complete Guide for Companies in Difficulty

Fri, 20 Mar 2026 00:00:00 GMT

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.

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Company Closure in Spain: Complete Legal Guide for 2026

Fri, 20 Mar 2026 00:00:00 GMT

Complete legal guide for closing a company in Spain: dissolution vs insolvency, liquidation steps, employee obligations, tax closure and Registro Mercantil de-registration.

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Corporate Governance for SMEs in Spain: Practical Guide

Fri, 20 Mar 2026 00:00:00 GMT

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.

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Corporate Restructuring in Spain: Legal and Financial Options 2026

Fri, 20 Mar 2026 00:00:00 GMT

Updated guide to corporate restructuring in Spain: restructuring plans (Law 16/2022), refinancing, micro-enterprise procedure, second chance law and insolvency proceedings.

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Crypto Tax Spain 2026: IRPF, Modelo 721 and DAC8 Directive

Fri, 20 Mar 2026 00:00:00 GMT

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.

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Culpable Insolvency Classification in Spain: Director Consequences

Fri, 20 Mar 2026 00:00:00 GMT

When insolvency is classified as culpable under Arts. 442-445 TRLC: presumptions of culpability, consequences for directors — disqualification and deficit coverage — and defence strategies.

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How Much Does Due Diligence Cost in Spain? 2026 Pricing Guide

Fri, 20 Mar 2026 00:00:00 GMT

Complete pricing guide for due diligence in Spain by deal size, scope and type. Updated ranges for 2026 from financial to environmental DD.

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Effective Board Governance: Composition, Committees and Protocol

Fri, 20 Mar 2026 00:00:00 GMT

How to build an effective board of directors: composition, independent directors, board committees, CNMV Code of Good Governance 2020, meeting protocols and performance evaluation.

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Family Business Protocol in Spain: What It Is and How to Formalise It

Fri, 20 Mar 2026 00:00:00 GMT

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.

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Liquidation vs Insolvency in Spain: When to Use Each Route

Fri, 20 Mar 2026 00:00:00 GMT

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.

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M&A for Family Businesses in Food and Beverage: Sale, Consolidation and Valuation 2026

Fri, 20 Mar 2026 00:00:00 GMT

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.

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M&A in the Spanish Technology Sector 2026: Guide for Buyers and Founders

Fri, 20 Mar 2026 00:00:00 GMT

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.

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Selling Your Business in Spain: Complete Advisory Guide

Fri, 20 Mar 2026 00:00:00 GMT

Complete guide for business owners selling their company in Spain: process timeline, valuation, tax implications, due diligence preparation and SPA negotiation.

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Shareholder Disputes in Spain: How to Resolve Them Without Destroying the Company

Fri, 20 Mar 2026 00:00:00 GMT

Practical guide to resolving shareholder disputes in Spain: legal options, mandatory mediation (Law 1/2025), exit valuation and tax implications.

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ZEC Canary Islands: Complete Guide 2026 — 4% Corporate Tax, Requirements and Deadline

Fri, 20 Mar 2026 00:00:00 GMT

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.

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Business Valuation Report: What It Contains and When You Need One

Thu, 19 Mar 2026 00:00:00 GMT

What a professional valuation report contains, when it is mandatory, how much it costs and how to distinguish rigorous work from a superficial opinion.

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Business Valuation in Spain: Complete Guide to Methodologies and When You Need One

Thu, 19 Mar 2026 00:00:00 GMT

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.

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Buying a Business in Spain: Tax, Legal and Due Diligence Guide

Thu, 19 Mar 2026 00:00:00 GMT

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.

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Corporate Restructuring in Spain with International Creditors

Thu, 19 Mar 2026 00:00:00 GMT

BMC analysis: How to restructure a Spanish company with foreign creditors, shareholders or subsidiaries. Insolvency Act, Directive 2019/1023 and cross-border restructuring plans.

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CSRD for Mid-Market Companies in Spain: Practical Guide 2026

Thu, 19 Mar 2026 00:00:00 GMT

BMC analysis: CSRD/ESRS obligations for mid-market Spanish companies. Timeline, thresholds, double materiality assessment and steps to prepare your first sustainability report.

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Buying and Selling Distressed Companies in Spain: Opportunities and Risks

Thu, 19 Mar 2026 00:00:00 GMT

BMC analysis: practical guide to acquiring or selling a company in insolvency or pre-insolvency proceedings in Spain. Legal framework, distressed valuation and step-by-step process.

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Due Diligence Process: 5 Phases From Planning to SPA Negotiation

Thu, 19 Mar 2026 00:00:00 GMT

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.

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EBITDA Multiples by Sector in Spain 2026: Reference Table

Thu, 19 Mar 2026 00:00:00 GMT

Updated EBITDA valuation multiples by sector in Spain 2026. Reference data for M&A transactions in the Spanish market.

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Family Business Succession with International Shareholders

Thu, 19 Mar 2026 00:00:00 GMT

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.

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Family Business Succession in Spain: Tax, Protocol and Planning

Thu, 19 Mar 2026 00:00:00 GMT

Complete guide to business succession in Spain: 95% inheritance tax reduction, family protocol, corporate governance transition and transfer alternatives.

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Forensic Accounting for Companies: Beyond the Courtroom Expert

Thu, 19 Mar 2026 00:00:00 GMT

BMC analysis: how corporate forensic accounting protects companies against fraud, strengthens due diligence and ensures regulatory compliance in Spain.

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Business Liquidity Problems in Spain: What to Do Before It Is Too Late

Thu, 19 Mar 2026 00:00:00 GMT

Action guide for businesses with cash flow problems in Spain: diagnosis, short- and long-term solutions, and when to activate a restructuring plan.

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M&A in Spain: Complete Guide for International Investors (2026)

Thu, 19 Mar 2026 00:00:00 GMT

Comprehensive guide to mergers and acquisitions in Spain for foreign buyers: FDI screening under Real Decreto 571/2023, deal structures, tax planning, due diligence specifics, holding companies and realistic timelines.

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Merger vs Acquisition in Spain: When to Use Each and Why It Matters

Thu, 19 Mar 2026 00:00:00 GMT

Merger vs acquisition in Spain: legal definitions, tax implications, an 8-dimension comparison table, the fiscal neutrality regime under Chapter VII LIS, and three Spanish case studies.

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How to Prepare Your Business for Sale: 30-Point Checklist

Thu, 19 Mar 2026 00:00:00 GMT

30-point checklist to prepare your business for sale: financial normalisation, legal housekeeping, tax structuring, operational readiness and personal preparation. Recommended lead time: 12–18 months.

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How to prepare your company for a sale due diligence

Thu, 19 Mar 2026 00:00:00 GMT

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.

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Shareholders' Agreement for Family Businesses: Essential Clauses

Thu, 19 Mar 2026 00:00:00 GMT

Guide to shareholders' agreements for family businesses in Spain: 10 essential clauses, differences from articles of association, link to family protocol.

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Tax Due Diligence in Spain: What the Tax Authority Reviews and What You Should

Thu, 19 Mar 2026 00:00:00 GMT

Guide to tax due diligence in Spanish M&A transactions: Corporate Income Tax, VAT, withholdings, transfer pricing, statute of limitations and AEAT contingencies.

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7 Types of Due Diligence in M&A: Financial, Tax, Legal and More

Thu, 19 Mar 2026 00:00:00 GMT

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.

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AI and director liability: the new standard of care after the AI Act

Wed, 18 Mar 2026 00:00:00 GMT

Regulation (EU) 2024/1689 (AI Act), Spain's draft AI governance law and the criminal compliance framework create a new standard of care for company directors. While there is no direct personal liability, failure to implement AI governance exposes the board of directors.

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Digital Nomad Visa Spain 2026: Complete Guide

Wed, 18 Mar 2026 00:00:00 GMT

Complete 2026 guide to Spain's Digital Nomad Visa (Law 28/2022): eligibility, application process, tax implications including Beckham Law option, renewals, and practical tips for remote workers relocating to Spain.

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Income Tax Campaign 2025: complete guide and key developments

Wed, 18 Mar 2026 00:00:00 GMT

Complete guide to the Renta 2025 campaign (2025 tax year, filed in 2026): official calendar, main IRPF developments, current deductions, who must file and tax planning strategies.

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Non-Resident Tax Spain: Complete Filing Guide 2026

Wed, 18 Mar 2026 00:00:00 GMT

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.

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Doing Business in Spain 2026: The Complete Guide for International Companies

Sun, 15 Mar 2026 00:00:00 GMT

Comprehensive guide for international companies planning to operate in Spain: taxation, legal structures, employment law, compliance requirements and opportunities in 2026.

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Director Liability Under Spain's Companies Act: Practical Guide

Sun, 15 Mar 2026 00:00:00 GMT

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.

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Financial Sector Compliance: Key Regulatory Challenges 2025-2026

Sun, 15 Mar 2026 00:00:00 GMT

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.

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Intellectual Property Protection for Businesses: Spain Strategy Guide

Sun, 15 Mar 2026 00:00:00 GMT

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.

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Mandatory Mediation in Spain: MASC under Organic Law 1/2025

Sun, 15 Mar 2026 00:00:00 GMT

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.

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Whistleblowing Channels for Companies: Spain Law 2/2023 Guide

Sun, 15 Mar 2026 00:00:00 GMT

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.

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Real Estate Sector: Tax Outlook 2026

Tue, 10 Mar 2026 00:00:00 GMT

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.

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Criminal Compliance: Case Law Update 2026

Tue, 03 Mar 2026 00:00:00 GMT

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.

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Whitepaper: DAC8 — Complete Guide for Crypto Holders

Tue, 24 Feb 2026 00:00:00 GMT

DAC8 complete guide for crypto holders in Spain: reporting framework for crypto-asset holders from 2026, tax treatment of gains and losses, Modelo 721 interaction, strategies for regularising prior-year positions before automatic exchange begins. 21 pages.

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SMI 2026: Spain's minimum wage rises to €1,221/month

Thu, 19 Feb 2026 00:00:00 GMT

Royal Decree 126/2026 sets the statutory minimum wage (SMI) at €1,221/month (€40.70/day), a 3.1% increase on 2025. Retroactive effect from 1 January 2026. Implications for payroll, Social Security and collective agreements.

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M&A Outlook 2026: Star Sectors

Tue, 10 Feb 2026 00:00:00 GMT

Spain M&A outlook 2026: ECB rates at 2.5-3%, restored LBO conditions, strongest transactional environment since 2021 and high-demand sectors for sellers.

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Fiscal measures 2026: key changes to IRPF, Corporate Tax and VAT

Wed, 04 Feb 2026 00:00:00 GMT

Consolidated summary of the tax measures in force for 2026: módulos income tax limits extended, new reduced CIT rates for SMEs, electric vehicle deductions, renewable energy free depreciation, simplified VAT extended and DANA exemptions.

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Pensions 2026: 2.7% revaluation and updated Social Security contributions

Wed, 04 Feb 2026 00:00:00 GMT

Royal Decree-Law 3/2026 revalues contributory pensions by 2.7% and updates Social Security contribution bases and rates for 2026. Ratified by Congress on 26 February.

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Tax planning 2026: key insights for growing businesses

Sun, 01 Feb 2026 00:00:00 GMT

The main tax changes affecting expanding companies this year.

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Extraordinary regularisation of foreigners in Spain 2026: requirements and deadlines

Fri, 30 Jan 2026 00:00:00 GMT

The Spanish Council of Ministers initiated the urgent processing of a Royal Decree for the extraordinary regularisation of foreign nationals already residing in Spain. Applications expected between April and June 2026.

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Minimum Wage 2026: Business Effects

Mon, 26 Jan 2026 00:00:00 GMT

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.

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Essentials for a successful due diligence in M&A transactions

Sun, 25 Jan 2026 00:00:00 GMT

The key elements every due diligence process should cover.

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DAC8 In Force: Crypto Reporting Obligations

Mon, 19 Jan 2026 00:00:00 GMT

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.

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Employment law updates: what your company needs to know

Sun, 18 Jan 2026 00:00:00 GMT

Recent changes in Spanish employment legislation and how to adapt.

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Beckham Law expanded: freelancers and entrepreneurs can now benefit

Thu, 15 Jan 2026 00:00:00 GMT

The amendment introduced by Law 28/2022 (Startups Law) allows qualified freelancers and entrepreneurs to access the special impatriate regime (Beckham Law), taxed at a flat 24% rate on Spanish income for 6 years.

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Spain tax calendar 2026: all deadlines and obligations

Thu, 15 Jan 2026 00:00:00 GMT

Complete Spain tax calendar 2026: filing deadlines for VAT, income tax, Corporate Income Tax, information returns, Intrastat and quarterly and annual obligations for companies and sole traders.

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Tax Changes 2026: DAC8 and More

Mon, 12 Jan 2026 00:00:00 GMT

Spain tax changes 2026: DAC8 automatic crypto transaction reporting to AEAT from EU exchanges, Pillar Two tightened controls and corporate international tax changes.

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Guide to starting a business in Spain in 2026

Sat, 10 Jan 2026 00:00:00 GMT

Steps, requirements and key considerations for setting up a company in Spain.

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Accounting Year-End 2025: Key Points

Mon, 22 Dec 2025 00:00:00 GMT

2025 accounting close: Verifactu e-invoicing reconciliation, first CSRD ESG metrics alignment, new CIT restrictions and digital asset accounting changes.

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Outsourcing accounting: advantages for growing SMEs

Sat, 20 Dec 2025 00:00:00 GMT

Why more and more companies are outsourcing their accounting and how to do it right.

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Family Business Sector: Challenges for 2026

Mon, 15 Dec 2025 00:00:00 GMT

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.

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Whitepaper: M&A — 2025 Trends and 2026 Outlook

Mon, 01 Dec 2025 00:00:00 GMT

M&A in Spain: 2025 trends and 2026 outlook whitepaper covering deal volume, EBITDA multiple recovery, star sectors (tech, healthcare, infrastructure), ECB rate impact on LBO conditions, and vendor due diligence best practice. 29 pages.

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VAT Representation for Non-Resident Companies

Mon, 17 Nov 2025 00:00:00 GMT

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.

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CSDDD: Supply Chain Due Diligence

Mon, 03 Nov 2025 00:00:00 GMT

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.

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Spain Budget 2026: Impact Analysis

Mon, 20 Oct 2025 00:00:00 GMT

Spain's 2026 budget situation: operating on the extended 2022 budget for the eighth consecutive year, implications for public procurement, fiscal certainty, and why companies should not delay year-end tax planning.

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International Litigation: Arbitration from Spain

Mon, 29 Sep 2025 00:00:00 GMT

International arbitration from Spain: why arbitration beats court litigation for cross-border disputes, New York Convention enforceability in 170+ countries and avoiding pathological clauses.

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Fintech Sector: Regulation and Taxation in Spain (2025-2026 Update)

Mon, 15 Sep 2025 00:00:00 GMT

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.

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ZEC Canary Islands: Countdown to December 2026

Mon, 15 Sep 2025 00:00:00 GMT

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.

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Energy Sector: Green Transition and Investments 2025

Mon, 01 Sep 2025 00:00:00 GMT

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.

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Whitepaper: Payroll and Social Security — Business Guide 2025

Mon, 18 Aug 2025 00:00:00 GMT

Comprehensive 2025 guide to payroll and Social Security for Spanish businesses: SMI compliance (€1,184/month), 37.5-hour workweek adaptation, Verifactu integration with payroll systems, and Social Security contribution bases.

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Forensic Accounting: Corporate Fraud Detection

Mon, 04 Aug 2025 00:00:00 GMT

Forensic accounting for corporate fraud detection: how it differs from audit, investigative techniques, ACFE's 5% revenue loss estimate and director liability under Spain's Penal Code Article 31 bis.

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Extraordinary Levies: Continuing in 2026?

Mon, 21 Jul 2025 00:00:00 GMT

Spain's extraordinary levies on banks and energy companies: extended by Law 7/2024 for 2025, government plans to convert to permanent CIT surcharges for 2026. Filing via Form 795 (banks) or Form 797 (energy) in September 2026.

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Startup Package Spain: Everything You Need

Mon, 14 Jul 2025 00:00:00 GMT

Spain Startup Law (Law 28/2022): 15% CIT rate for 4 years, 50% angel investor deduction up to €100,000, stock options simplification and ENISA emerging company recognition.

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37.5-Hour Workweek: Practical Implications

Mon, 07 Jul 2025 00:00:00 GMT

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.

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DAC8: Crypto Automatic Information Exchange

Mon, 30 Jun 2025 00:00:00 GMT

DAC8 (Directive 2023/2226) crypto automatic information exchange: CASPs must report EU-resident client transaction data from 2026, exchanged automatically between EU tax authorities via CRS/CARF framework.

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Corporate Management: Compliance at 50+ Employees

Mon, 16 Jun 2025 00:00:00 GMT

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.

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IPO on BME Growth: Market Access Guide

Mon, 09 Jun 2025 00:00:00 GMT

IPO on BME Growth (formerly MAB): minimum 10% free float, Registered Adviser requirement, €200,000-€500,000 listing costs and 6-9 month process for Spanish SMEs seeking capital markets.

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Real Estate Sector: Non-Resident Taxation 2025

Mon, 02 Jun 2025 00:00:00 GMT

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.

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Whitepaper: Data Protection in the AI Act Era

Mon, 19 May 2025 00:00:00 GMT

Data protection in the AI Act era: how GDPR and Regulation 2024/1689 intersect, dual compliance approach for high-risk AI systems, DPIAs for AI processing personal data, and Spain's AEPD enforcement position. 29-page guide.

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Corporate Minutes: Drafting Guide

Mon, 12 May 2025 00:00:00 GMT

How to draft valid corporate minutes under Spain's Companies Act (LSC): quorum, resolutions, required signatures, 10-day deadline under Article 202 and registry filing requirements.

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Business Valuation with AI: New Methods

Mon, 05 May 2025 00:00:00 GMT

AI-enhanced business valuation: how machine learning improves DCF, comparable multiples and Monte Carlo analysis — and when AI valuations are valid for Spanish tax purposes.

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Second Chance Law: Debtor Guide

Mon, 21 Apr 2025 00:00:00 GMT

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.

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Golden Visa Abolished: Organic Law 1/2025 — Alternatives

Thu, 03 Apr 2025 00:00:00 GMT

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.

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Grants 2025: Updated Guide for SMEs

Mon, 24 Mar 2025 00:00:00 GMT

Public funding for Spanish SMEs in 2025: ICO lines up to €12.5M, CDTI R&D grants, Next Generation EU calls, Kit Digital (up to €29,000) and De Minimis accumulation rules.

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Healthcare Sector: Privacy and AI in 2025

Mon, 10 Mar 2025 00:00:00 GMT

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.

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Whitepaper: ZEC Canary Islands — Last Chance Before 2027

Mon, 24 Feb 2025 00:00:00 GMT

ZEC Canary Islands whitepaper: 4% CIT rate (vs 25% standard), legal basis, employment creation requirements (5 jobs), eligible activities, quantitative limits by headcount, Pillar Two compatibility, and registration deadline December 2026. 22 pages.

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AI Act: High-Risk System Obligations

Mon, 10 Feb 2025 00:00:00 GMT

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.

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CSRD: First Reporting Year — Practical Guide

Mon, 27 Jan 2025 00:00:00 GMT

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.

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Logistics Sector: Supply Chain and Compliance 2024

Mon, 02 Dec 2024 00:00:00 GMT

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.

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Data Protection and AI Act: Points of Intersection

Mon, 18 Nov 2024 00:00:00 GMT

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.

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Whitepaper: ESG and CSRD Guide for Spanish Companies

Mon, 21 Oct 2024 00:00:00 GMT

ESG and CSRD guide for Spanish companies: ESRS reporting standards, double materiality assessment methodology, EU Taxonomy alignment, wave-by-wave compliance timeline (FY2024, FY2025, FY2026), and external assurance requirements. 27 pages.

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Extraordinary Energy Levy: Extension and Effects

Mon, 16 Sep 2024 00:00:00 GMT

Spain's extraordinary energy sector levy under Law 38/2022 extended by Law 7/2024: rate of 1.2% on net energy turnover above €1 billion, non-deductible for Corporate Income Tax, Modelo 797 filing September 2025.

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Tech Sector: Startups and Taxation 2024

Mon, 19 Aug 2024 00:00:00 GMT

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.

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Non-Disclosure Agreement (NDA): Practical Guide

Mon, 12 Aug 2024 00:00:00 GMT

NDA guide for Spain: legal basis under Civil Code and Trade Secrets Act (Law 1/2019), timing in M&A processes, injunctive relief available and post-termination duration recommendations.

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Family Business: Succession Planning

Mon, 05 Aug 2024 00:00:00 GMT

Family business succession in Spain: 95% inheritance tax exemption, family protocol, holding structures and the 10-year retention requirement. Why fewer than 1 in 3 survives to the second generation.

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Outsourced vs Internal CFO: Comparison

Mon, 01 Jul 2024 00:00:00 GMT

Outsourced vs internal CFO for Spanish SMEs: €80,000-€130,000 internal cost vs €18,000-€45,000 outsourced, first-year savings over 60% and when each model makes sense.

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Whitepaper: Whistleblower Channel Implementation — One Year Later

Fri, 28 Jun 2024 00:00:00 GMT

Whistleblower channel one year after Law 2/2023: implementation lessons from 50+ employee companies, operational effectiveness requirements, annual review obligations, and common compliance failures identified by the AEAT. 18-page guide.

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Corporate Intellectual Property: How to Protect It

Mon, 10 Jun 2024 00:00:00 GMT

Protecting corporate IP in Spain: trademark registration at OEPM (144 euros per class), patents, software ownership rules and strategic IP protection for SMEs and M&A processes.

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EU AI Act Published: What Businesses Need to Know

Mon, 20 May 2024 00:00:00 GMT

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.

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Wealth Tax for Non-Residents Guide

Mon, 13 May 2024 00:00:00 GMT

Spain Wealth Tax (Impuesto sobre el Patrimonio) for non-residents: real obligation on Spanish assets, €700,000 allowance for EU/EEA residents, Model 714 by 30 June and Solidarity Tax impact.

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Private Equity in Spain: Opportunities and Trends

Mon, 22 Apr 2024 00:00:00 GMT

Private equity in Spain: over €8 billion deployed in 2023, EBITDA multiples of 5-9x in mid-market, hot sectors (tech, healthcare, BPO, green energy) and vendor due diligence strategy.

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Manufacturing Sector: Nearshoring and Spain Opportunities

Mon, 18 Mar 2024 00:00:00 GMT

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.

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Whitepaper: Transfer Pricing — Guide for Multinationals

Mon, 04 Mar 2024 00:00:00 GMT

Transfer pricing guide for multinationals in Spain: Article 18 LIS and RD 634/2015, OECD-recognised valuation methods, master file and local file documentation obligations, and AEAT defence strategies for related-party transactions.

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DAC7: Digital Platforms Reporting Obligations

Mon, 15 Jan 2024 00:00:00 GMT

DAC7 (Directive 2021/514) digital platform reporting: which platforms are obligated (rental, services, goods, transport), Modelo 040 annual filing (January), and penalties up to €50,000 for non-compliance.

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Tourism Sector: Full Recovery and New Challenges

Mon, 04 Dec 2023 00:00:00 GMT

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.

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Whitepaper: Digitizing the Finance Department

Mon, 20 Nov 2023 00:00:00 GMT

How to digitise the finance department of a Spanish company: cloud accounting tools, electronic invoicing integration (Verifactu), RPA for reconciliations, outsourced CFO model, and technology selection for SMEs. 32-page guide.

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Anti-Money Laundering: Company Obligations

Mon, 06 Nov 2023 00:00:00 GMT

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.

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New SME Definition: Updated Thresholds

Mon, 16 Oct 2023 00:00:00 GMT

EU SME definition updated by Regulation 2023/2775 for FY2024: micro (€900K), small (€7.5M), medium (€25M BS / €50M turnover). First threshold update in 20 years. Spanish audit exemption thresholds remain separate.

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Guide to Modelo 347: Third-Party Transactions

Mon, 11 Sep 2023 00:00:00 GMT

Modelo 347 guide: who must file, the 3,005.06 euro annual threshold per counterparty, excluded transactions, February deadline and how to correct errors with the AEAT.

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Equality Plan: Obligations and Calendar

Mon, 04 Sep 2023 00:00:00 GMT

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.

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Applicable Collective Agreement: How to Know Yours

Mon, 14 Aug 2023 00:00:00 GMT

How to identify the correct collective agreement (convenio colectivo) for your Spanish company: sector vs company-level agreements, salary minimums and Labour Inspectorate risk.

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Beckham Law Spain 2026: Definitive Tax Guide for Expats

Mon, 07 Aug 2023 00:00:00 GMT

Definitive 2026 guide to Spain's Beckham Law (Article 93 LIRPF): 24% flat rate for 6 years, eligibility for employees, remote workers, entrepreneurs and directors, family extension, application process via Form 149, and quantified tax savings.

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Artificial Intelligence: EU Advances in Regulation

Mon, 24 Jul 2023 00:00:00 GMT

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.

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Municipal Capital Gains Tax: How It Is Calculated

Mon, 03 Jul 2023 00:00:00 GMT

Municipal capital gains tax (plusvalia municipal, IIVTNU): two calculation methods since the 2021 reform, how to challenge a loss situation and statutory filing deadlines.

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Mandatory Electronic Invoicing: How to Prepare

Mon, 19 Jun 2023 00:00:00 GMT

How to prepare for mandatory B2B electronic invoicing in Spain under Crea y Crece Law: large company vs SME timelines, VERI*FACTU system, software approval and adaptation steps.

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Real Estate Sector: Housing Law Impact

Mon, 05 Jun 2023 00:00:00 GMT

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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Electronic Invoicing in Spain: Everything You Need to Know

Mon, 15 May 2023 00:00:00 GMT

Complete guide to electronic invoicing in Spain: B2G obligations via FACe, B2B mandate under Crea y Crece Law (Law 18/2022), VERI*FACTU system and accepted formats.

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Housing Law 2023: Implications for Owners and Investors

Mon, 08 May 2023 00:00:00 GMT

Spain's Housing Law 2023 (Law 12/2023): large landlord designation (10+ properties), rent containment in stressed zones via IGC index, enhanced tenant eviction protections, and mandatory prior social services referral.

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Whitepaper: Criminal Compliance in Spanish Companies

Mon, 20 Mar 2023 00:00:00 GMT

Criminal compliance for Spanish companies under Article 31 bis of the Penal Code: what constitutes an effective compliance programme per Supreme Court standards, corporate criminal liability risks, and 2026 case law update. 30-page guide.

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