Advisory for logistics operators on Europe's southern corridor

Spain occupies a privileged geostrategic position as a gateway for trade between Europe, Africa and Latin America, and the data confirm the sector’s real weight: more than 203,326 active companies, close to 1,164,785 workers registered with Social Security and aggregate revenue exceeding €145.2 billion. With a 15.9% share of the European transport and storage market, Spain is one of the continent’s major logistics hubs. The sector’s average gross margin of 16.7% is comparatively attractive, though the high degree of business fragmentation and fuel and labour costs put constant pressure on the profitability of medium and smaller operators.

The five-year survival rate stands at just 35.2%, the lowest among the sectors we advise, which highlights the financial and structural vulnerability of many operators when faced with cyclical shifts, the loss of key contracts or tightening financing conditions. In this environment, sound legal and tax structuring from the outset — choice of tax regime, fleet organisation, management of client and supplier contracts — is not a luxury but a condition for survival.

At BMC we advise logistics operators, road, sea and air transport companies, freight forwarders, customs agents, warehouse operators and e-commerce logistics platforms on all their tax, legal and corporate matters. Our services include customs and foreign trade advisory (tariff classification, customs regimes, AEO), VAT management in international operations, employment advisory for fleets and workforces operating across multiple countries, and corporate advisory in M&A and sector restructurings.

The impact of Brexit on operations with the United Kingdom, the implementation of the VAT regime for international e-commerce (IOSS), the transition to zero-emission vehicle fleets and the growing ESG reporting requirements for major shippers are all areas where we bring specific value. We also support sector companies in obtaining Authorised Economic Operator (AEO) status, which significantly facilitates and accelerates customs clearance and represents a recognised competitive advantage with leading international shippers.

Key services for logistics and transport

Tax planning for transport companies requires specialist knowledge of the VAT rules applicable to international transport services, the deductibility of vehicle costs (fuel, maintenance, tolls, insurance), and the correct application of income tax withholding on payments to independent driver-contractors. For transport groups with operations across multiple EU jurisdictions, the management of VAT registration obligations in each country of operation is a recurring compliance challenge.

Employment law in logistics and transport requires specialist knowledge of the General Road Freight Transport Collective Agreement (Convenio General del Transporte de Mercancías por Carretera), the EU regulations on driving and rest times (Regulation 561/2006), the tachograph requirements and the management of driver posting under the EU Road Transport Enforcement Package. The Rider Law’s presumption of employed status for platform-based delivery workers directly affects last-mile logistics companies using digital dispatch platforms.

Transfer pricing documentation for multinational logistics groups must cover inter-company transport contracts, management service fees, shared IT platform costs and the arm’s-length nature of intermodal capacity-sharing arrangements between group entities. Spain’s AEAT has identified logistics as a high-priority sector for transfer pricing review, making robust annual documentation essential.

Regulatory challenges for logistics and transport

The decarbonisation of transport is the defining structural challenge for the sector. EU Regulation 2019/1242 sets mandatory CO₂ reduction targets for new heavy-duty vehicles (45% reduction by 2030, 90% by 2040), requiring fleet operators to develop credible transition plans. Grants and subsidies for fleet electrification under MOVES III, IDAE direct subsidies for urban distribution fleet upgrade and ICO green credit lines for transport fleet investment are instruments that logistics companies must actively exploit to finance the transition.

ESG reporting obligations for logistics groups under CSRD require comprehensive Scope 1, 2 and 3 emissions measurement, including the measurement of transport Scope 3 emissions for clients. The growing sophistication of shipper sustainability requirements — including carrier carbon emissions reporting through frameworks like GLEC — is driving logistics companies to invest in data collection and reporting infrastructure.

KPIs and trends for Spanish logistics 2025-2026

Spain’s logistics sector generated revenues of more than €120 billion in 2024, driven by e-commerce growth (more than 5 million daily shipments), the nearshoring of manufacturing supply chains from Asia to Southern Europe and continued port investment. The logistics real estate market is in structural undersupply in the Madrid, Barcelona and Valencia metropolitan areas, with prime logistics yield at 4.5-5%. Digitisation of supply chains through TMS platforms, real-time visibility tools and warehouse robotisation is the main driver of operational efficiency and competitive differentiation.

Key services for logistics and transport

Tax planning for transport companies requires specialist knowledge of the VAT rules applicable to international transport services, the deductibility of vehicle costs (fuel, maintenance, tolls, insurance), and the correct application of income tax withholding on payments to independent driver-contractors. For transport groups with operations across multiple EU jurisdictions, the management of VAT registration obligations in each country of operation is a recurring compliance challenge.

Employment law in logistics and transport requires specialist knowledge of the General Road Freight Transport Collective Agreement (Convenio General del Transporte de Mercancías por Carretera), the EU regulations on driving and rest times (Regulation 561/2006), the tachograph requirements and the management of driver posting under the EU Road Transport Enforcement Package. The Rider Law’s presumption of employed status for platform-based delivery workers directly affects last-mile logistics companies using digital dispatch platforms.

Transfer pricing documentation for multinational logistics groups must cover inter-company transport contracts, management service fees, shared IT platform costs and the arm’s-length nature of intermodal capacity-sharing arrangements between group entities. Spain’s AEAT has identified logistics as a high-priority sector for transfer pricing review, making robust annual documentation essential.

Regulatory challenges for logistics and transport

The decarbonisation of transport is the defining structural challenge for the sector. EU Regulation 2019/1242 sets mandatory CO₂ reduction targets for new heavy-duty vehicles (45% reduction by 2030, 90% by 2040), requiring fleet operators to develop credible transition plans. Grants and subsidies for fleet electrification under MOVES III, IDAE direct subsidies for urban distribution fleet upgrade and ICO green credit lines for transport fleet investment are instruments that logistics companies must actively exploit to finance the transition.

ESG reporting obligations for logistics groups under CSRD require comprehensive Scope 1, 2 and 3 emissions measurement, including the measurement of transport Scope 3 emissions for clients. The growing sophistication of shipper sustainability requirements — including carrier carbon emissions reporting through frameworks like GLEC — is driving logistics companies to invest in data collection and reporting infrastructure.

KPIs and trends for Spanish logistics 2025-2026

Spain’s logistics sector generated revenues of more than €120 billion in 2024, driven by e-commerce growth (more than 5 million daily shipments), the nearshoring of manufacturing supply chains from Asia to Southern Europe and continued port investment. The logistics real estate market is in structural undersupply in the Madrid, Barcelona and Valencia metropolitan areas, with prime logistics yield at 4.5-5%. Digitisation of supply chains through TMS platforms, real-time visibility tools and warehouse robotisation is the main driver of operational efficiency and competitive differentiation.