# BMC — Blue Mountain Asesores

> BMC (Blue Mountain Asesores, S.L.U.) is a multidisciplinary consulting firm headquartered in Murcia, Spain, with offices across Spain and internationally. We provide corporate advisory, tax & fiscal services, legal counsel, and business services to companies, investors, and entrepreneurs. Our knowledge base covers 189 specialised services, 353 insight articles, 223 glossary terms, and 315 topic-specific landing pages.

> Last updated: 2026-10-20
> Languages: es, en, fr, de — locale-specific index at /{lang}/llms.txt
> Full content for AI indexing: https://bm.consulting/llms-full.txt
> Machine-readable agent descriptor: https://bm.consulting/.well-known/agent.json
> DGT binding-ruling search (3,194 rulings with BMC analysis): GET https://bm.consulting/api/dgt-search?q={query}&lang={es|en|fr|de}
> BOE legislation-analysis search: GET https://bm.consulting/api/boe-search?q={query}&lang={es|en|fr|de}

## BMC One
> BMC One is the client environment of BMC, a Spanish firm of lawyers, tax advisers and accountants: tax, books, payroll and signatures, online from any country.
- [BMC One](https://bm.consulting/en/bmc-one/): BMC's client environment, included in its services: tax, accounting, payroll, case files, signatures with BMC Sign and data rooms in one place, online from any country, with people on the team who decide and sign.
- [Business Services](https://bm.consulting/en/bmc-one/business-services/): Payroll portal under your collective agreement, invoicing prepared for VeriFactu, expenses read from a photo, a reconciled bank and books under the Spanish chart of accounts (PGC), run by BMC's team.
- [Tax](https://bm.consulting/en/bmc-one/tax/): Spanish tax deadlines: a tax calendar built from your profile, DEHú notifications checked hourly, powers of attorney and returns filed by BMC's team with their receipts.
- [Legal](https://bm.consulting/en/bmc-one/legal/): Case files with their phases and dates, electronic signature of contracts with BMC Sign and the BMC seal, certified communications and daily monitoring of the BORME, insolvencies and court deadlines.
- [Strategy](https://bm.consulting/en/bmc-one/strategy/): M&A data room for mergers, acquisitions and funding rounds, with a trail for every document, a chained access log and grant alerts; valuation and due diligence are signed by people at BMC.
- [BMC AI: local AI](https://bm.consulting/en/bmc-one/local-ai/): BMC One's AI on our servers: it reads, sorts and flags; people decide
- [Guided migration](https://bm.consulting/en/bmc-one/migration/): Your history, brought over from your current software
- [Public administrations](https://bm.consulting/en/bmc-one/public-administrations/): BMC Connect: Tax Agency, Social Security, DEHú and more connectors
- [Integrations](https://bm.consulting/en/bmc-one/integrations/): Bank statements, email, e-signature and your ERP or CRM
- [API and MCP](https://bm.consulting/en/bmc-one/api-and-mcp/): BMC Link: your data in your systems, on your terms
- [Security and technical sheet](https://bm.consulting/en/bmc-one/security/): Encryption, backups, local AI, the status of each standard and the technical sheet
- [Use cases by area](https://bm.consulting/en/bmc-one/industries/): What BMC One solves in tax, employment, accounting, corporate, immigration and strategy

## DGT Binding Tax Rulings (BMC analysis)
> BMC maintains expert analysis of 3,194+ binding tax rulings from Spain's Directorate-General for Taxation (DGT), the authoritative source on how Spanish tax law is applied. Each ruling carries BMC's criterion, the tax affected (IRPF, IS, IVA, IRNR, ISD, IP, ITPAJD), and who it affects.
- [Binding tax rulings (hub)](https://bm.consulting/en/tax-rulings/)
> Search: GET https://bm.consulting/api/dgt-search?q={query}&lang=en

## BOE Legislative Radar (BMC analysis)
> BMC publishes daily verified analysis of new Spanish legislation from the Boletín Oficial del Estado (BOE): impact, entry-into-force dates, and affected audiences.
- [BOE radar (hub)](https://bm.consulting/en/boe/)
> Search: GET https://bm.consulting/api/boe-search?q={query}&lang=en

## Tax & Fiscal
- [ZEC — Canary Islands Special Economic Zone (4% CIT)](https://bm.consulting/en/tax/zec-canary-islands/): ZEC Canary Islands (RDLeg 1/2019): 4% corporate income tax rate, 5 employees minimum, €100k investment, eligible CNAEs. Registration deadline 31 December 2026. 
- [AEAT Tax Audit Defence (Inspección Tributaria)](https://bm.consulting/en/tax/aeat-tax-audit-defence/): Full AEAT tax audit defence: 18-month (27-month for complex cases, Art. 150 LGT) inspection procedure, acta de conformidad vs. acta de disconformidad strategy, 
- [Limited-Scope Tax Audit Defence (Comprobación Limitada)](https://bm.consulting/en/tax/limited-scope-tax-audit/): Expert defence in AEAT limited-scope tax audit proceedings (Arts. 136–140 LGT): preclusive effect of resolution, 6-month caducidad, strategic use of conformity 
- [AEAT Tax Inspection Procedure](https://bm.consulting/en/tax/tax-inspection-procedure/): Comprehensive defence in AEAT tax inspection proceedings: representation, submissions, conformity and non-conformity assessments, and appeal strategy (arts. 141
- [Economic-Administrative Claim (Reclamación Económico-Administrativa)](https://bm.consulting/en/tax/economic-administrative-claim/): Economic-administrative claim (Arts. 226–249 LGT): TEAR vs. TEAC, 1-month mandatory filing deadline (Art. 235 LGT), automatic suspension for sanctions, guarante
- [Tax Judicial Review (Recurso Contencioso-Administrativo)](https://bm.consulting/en/tax/tax-judicial-review/): Tax judicial review (Ley 29/1998 LJCA): 2-month deadline from TEAR/TEAC resolution, Juzgados CA / TSJ / Audiencia Nacional competence, cassation to Tribunal Sup
- [See all 32 services](https://bm.consulting/en/tax/)

## Insolvency, Restructuring & Debt Recovery
- [Debt Recovery](https://bm.consulting/en/insolvency/debt-recovery/): Professional debt recovery combining amicable negotiation with effective legal action to restore your cash flow.
- [Insolvency Advisory and Restructuring](https://bm.consulting/en/insolvency/insolvency-advisory/): Expert guidance through Spanish insolvency proceedings and pre-insolvency restructuring plans under the reformed Ley Concursal. With over 9,000 bankruptcies in 
- [Pre-Insolvency Filing (Art. 583 TRLC)](https://bm.consulting/en/insolvency/pre-insolvency/): The pre-insolvency court notification under Art. 583 of the Spanish Insolvency Act activates a 3-month judicial shield against enforcement actions, allowing neg
- [Corporate Debt Restructuring](https://bm.consulting/en/insolvency/debt-restructuring/): Book I TRLC restructuring plans allow haircuts and maturity extensions to be negotiated with creditors, effects extended to dissenters through judicial homologa
- [Express Insolvency and No-Asset Insolvency](https://bm.consulting/en/insolvency/express-insolvency/): When a company has insufficient assets to cover the costs of formal insolvency proceedings, Spanish law provides for immediate closure through express insolvenc
- [Public Debt Negotiation: AEAT and Social Security](https://bm.consulting/en/insolvency/public-debt-negotiation/): Deferral under Art. 65 LGT, instalment arrangements with the TGSS and AEAT singular agreements are specific mechanisms for negotiating public debt when a busine
- [See all 14 services](https://bm.consulting/en/insolvency/)

## Disputes & Resolution
- [Intellectual Property](https://bm.consulting/en/disputes/intellectual-property/): Comprehensive protection of trademarks, patents, trade secrets, copyright, and IP assets in Spain and the European Union.
- [Real Estate Law](https://bm.consulting/en/disputes/real-estate-law/): Comprehensive legal advisory for real estate transactions: acquisitions, due diligence, lease agreements, development, planning permissions, and investment stru
- [Litigation & Arbitration](https://bm.consulting/en/disputes/litigation-arbitration/): Representation and strategy in civil and commercial litigation and national and international arbitration for businesses.
- [Digital Evidence & E-Discovery](https://bm.consulting/en/disputes/digital-evidence/): Digital evidence preservation with chain of custody, forensic IT coordination, e-discovery in arbitration and litigation, and acquisition of admissible electron
- [Business Mediation (Mandatory MASC)](https://bm.consulting/en/disputes/business-mediation/): Civil and commercial mediation services under Organic Law 1/2025. Since April 2025, Spanish courts reject claims without prior proof of a MASC attempt (mediatio
- [Director and Officer Liability](https://bm.consulting/en/disputes/director-liability/): Personal liability audit for directors and officers, compliance programme for the governing body, D&O insurance advisory, and defence in liability claims. Preve
- [See all 12 services](https://bm.consulting/en/disputes/)

## Immigration & Mobility
- [Corporate Immigration](https://bm.consulting/en/immigration/corporate-immigration/): End-to-end management of work permits, visas, and international talent mobility for companies operating in Spain — ICT transfers, EU Blue Cards, highly-qualifie
- [Spain Digital Nomad Visa 2026: €2,442/mo, Beckham Stack, 20-Day Resolution](https://bm.consulting/en/immigration/digital-nomad-visa/): Obtaining and renewing the digital nomad visa in Spain: Ley 28/2022 requirements, income threshold (~€2,520/month), remote work evidence, Beckham Law election, 
- [Entrepreneur Visa Spain](https://bm.consulting/en/immigration/entrepreneur-visa/): Obtaining the entrepreneur residence authorisation under Ley 14/2013 Art. 69: ENISA project evaluation, economic interest assessment, 3-year initial residence, 
- [Non-Lucrative Residence Visa Spain](https://bm.consulting/en/immigration/non-lucrative-visa/): Non-lucrative residence authorisation in Spain: income requirements (400% of IPREM, €2,400/month in 2026), health insurance, tax residency planning, and full ap
- [Residence in Spain for Investors after the Golden Visa Abolition](https://bm.consulting/en/immigration/investor-residence-permit/): Spain's Golden Visa was fully abolished on 3 April 2025 by Organic Law 1/2025 (LO 1/2025). All modalities — real estate, public debt, shares, funds, bank deposi
- [Long-Term Residence in Spain](https://bm.consulting/en/immigration/long-term-residence/): Long-term residence authorisation in Spain (national and EU variant) after 5 years of lawful continuous residence: requirements, absence limits, near-national r
- [See all 12 services](https://bm.consulting/en/immigration/)

## Business Law
- [LGBTQ+ Workplace Protocol and Measures](https://bm.consulting/en/legal/lgbtq-workplace-protocol/): Design and implementation of mandatory LGBTQ+ measures and protocol for companies with 50 or more employees under RD 1026/2024, in force since October 2024.
- [Insolvency Proceedings for Micro-Enterprises](https://bm.consulting/en/legal/micro-enterprise-insolvency/): Insolvency for companies with fewer than 10 employees: fully digital procedure, no insolvency administrator, resolved in 3–6 months at up to 80% less cost than 
- [Business Lawyers in Madrid](https://bm.consulting/en/legal/lawyers-business-madrid/): Full-service business law firm in Madrid: commercial law, employment, corporate compliance, data protection and litigation. Madrid office. Free initial consulta
- [Real Estate Lawyer in Madrid](https://bm.consulting/en/legal/real-estate-lawyer-madrid/): Real estate lawyers in Madrid: legal due diligence, SOCIMIs, golden mile, commercial leases and international investors. Expert property advisory in Madrid.
- [Commercial Lawyer in Málaga](https://bm.consulting/en/legal/commercial-lawyer-malaga/): Commercial lawyers in Málaga: Costa del Sol business, Málaga tech hub, international companies, PTA (Parque Tecnológico de Andalucía) and non-resident companies
- [Commercial Lawyer in Barcelona](https://bm.consulting/en/legal/commercial-lawyer-barcelona/): Commercial lawyers in Barcelona: 22@ district startups, industrial groups, technology contracts, shareholders' agreements, corporate transactions and commercial
- [See all 11 services](https://bm.consulting/en/legal/)

## Regulatory Compliance
- [Data Protection & Privacy](https://bm.consulting/en/regulatory-compliance/data-protection/): GDPR and LOPDGDD compliance, outsourced DPO, and comprehensive privacy management for businesses.
- [Anti-Money Laundering (AML)](https://bm.consulting/en/regulatory-compliance/aml-compliance/): AML/CFT compliance programme for entities subject to Spain's Law 10/2010: policies, procedures, training, and SEPBLAC liaison.
- [Criminal Compliance](https://bm.consulting/en/regulatory-compliance/criminal-compliance/): Corporate criminal compliance programmes to exempt or mitigate the criminal liability of legal entities under Article 31 bis of the Spanish Criminal Code.
- [Whistleblowing Channel (EU Directive)](https://bm.consulting/en/regulatory-compliance/whistleblowing/): Implementation of internal whistleblowing channels under Spanish Law 2/2023 transposing EU Directive 2019/1937. Full Internal Information System design, investi
- [Criminal Defence for Tax Fraud](https://bm.consulting/en/regulatory-compliance/criminal-defence-tax-fraud/): Tax crime defence (Art. 305 CP): expert quantification of the evaded tax quota, voluntary disclosure before charge, and litigation strategy from the AEAT inspec
- [Criminal Defence for Unfair Administration](https://bm.consulting/en/regulatory-compliance/criminal-defence-unfair-administration/): Specialised legal defence for directors, authorised signatories and executives investigated for unfair administration (Art. 252 CP). Comprehensive strategy from
- [See all 11 services](https://bm.consulting/en/regulatory-compliance/)

## Privacy, Data Protection & Artificial Intelligence
- [Outsourced DPO (Data Protection Officer)](https://bm.consulting/en/privacy-ai/outsourced-dpo/): Fully outsourced Data Protection Officer service: continuous GDPR compliance, AEPD liaison, supervisory authority management, and annual compliance reviews.
- [Data Protection Impact Assessment (DPIA)](https://bm.consulting/en/privacy-ai/impact-assessment/): Structured DPIA methodology for high-risk processing: risk identification and mitigation, AEPD prior consultation management, and AI system impact assessments.
- [Data Breach Management](https://bm.consulting/en/privacy-ai/breach-response/): Immediate data breach response: 72-hour AEPD notification, containment, impact assessment, affected individual communication, and post-breach remediation.
- [International Data Transfers](https://bm.consulting/en/privacy-ai/international-data-transfers/): Cross-border data transfer compliance: Standard Contractual Clauses, Transfer Impact Assessments, EU-US Data Privacy Framework, and Binding Corporate Rules for 
- [Cookie Compliance & Digital Consent](https://bm.consulting/en/privacy-ai/cookies-compliance/): Cookie audit, Consent Management Platform implementation, LSSI-CE compliance, and ePrivacy Regulation preparation for websites and digital platforms.
- [Privacy by Design](https://bm.consulting/en/privacy-ai/privacy-by-design/): Article 25 GDPR implementation: privacy by design and by default for digital products, software, apps, and internal processes. Direct integration with product a
- [See all 10 services](https://bm.consulting/en/privacy-ai/)

## Business & Corporate Law
- [Commercial Law](https://bm.consulting/en/business-law/commercial-law/): Expert commercial law advisory to safeguard your business operations and protect your corporate interests.
- [Company Formation](https://bm.consulting/en/business-law/company-formation/): Company formation in Spain — SL, SLU, and SA — with the right legal structure from day one. Full registration process completed in 10 business days.
- [Shareholders' Agreement](https://bm.consulting/en/business-law/shareholders-agreement/): Drafting and negotiation of shareholders' agreements (pactos parasociales) for startups, family businesses, and multi-shareholder companies. Conflict prevention
- [Shelf Companies](https://bm.consulting/en/business-law/shelf-companies/): Buy a pre-formed (ready-made) limited company (SL) or corporation (SA) in Spain, ready to trade within 24 hours. Definitive tax ID, certificate of inactivity, a
- [Commercial Contracts](https://bm.consulting/en/business-law/commercial-contracts/): Bespoke drafting and negotiation of commercial contracts: distribution, agency, franchise, joint venture, SaaS, and general terms. Genuine legal protection for 
- [Corporate Transactions](https://bm.consulting/en/business-law/corporate-transactions/): Integrated legal, tax, and employment advisory for mergers, demergers, corporate transformations, global transfers of assets, and hive-downs. Poor execution can
- [See all 9 services](https://bm.consulting/en/business-law/)

## Employment Relations and Labour Law
- [Employment Law in Spain 2026: Dismissals, Collective Agreements & HR Compliance](https://bm.consulting/en/employment-relations/employment-law/): Comprehensive employment law services that protect your business and ensure compliance with Spanish labour regulations.
- [Collective Dismissal: ERE](https://bm.consulting/en/employment-relations/collective-dismissal/): Comprehensive advisory on collective redundancy proceedings (ERE) and collective dismissals: management of the consultation period, supporting documentation, ne
- [Unfair Dismissal](https://bm.consulting/en/employment-relations/unfair-dismissal/): Legal management of unfair dismissal in Spain: compensation calculation, time limits, SMAC conciliation filing and defence before the Social Court. We minimise 
- [Pay Register and Gender Pay Gap](https://bm.consulting/en/employment-relations/pay-register-gender-gap/): Preparation and maintenance of the mandatory pay register for all companies in Spain. Compliance with RD 902/2020: data by category and sex, gender pay gap calc
- [Working Time Recording](https://bm.consulting/en/employment-relations/working-time-tracking/): Implementation of the mandatory daily working time register required since RDL 8/2019: start and end of working day, 4-year retention, Inspectorate access and f
- [Employment Lawyer for Companies in Madrid](https://bm.consulting/en/employment-relations/employment-lawyer-madrid/): Employment lawyers for businesses in Madrid: ERE/ERTE, unfair dismissal, Labour Inspectorate, SMAC and Social Courts. Business employment defence and prevention
- [See all 9 services](https://bm.consulting/en/employment-relations/)

## Corporate Advisory: M&A, Restructuring and Succession
- [Mergers & Acquisitions](https://bm.consulting/en/advisory/mergers-acquisitions/): End-to-end M&A advisory to maximise value in every transaction your company undertakes.
- [Corporate Finance](https://bm.consulting/en/advisory/corporate-finance/): Strategic financial structuring to fuel your company's growth and competitiveness.
- [IPO Advisory](https://bm.consulting/en/advisory/ipo-advisory/): End-to-end IPO advisory to maximise value when your company enters the capital markets.
- [Business Restructuring](https://bm.consulting/en/advisory/restructuring/): Comprehensive advisory for financial and operational restructuring, helping companies navigate distress and emerge stronger.
- [Family Office Advisory](https://bm.consulting/en/advisory/family-office/): Integrated family office services for the management, protection, and inter-generational transfer of family wealth.
- [Succession Planning & Family Protocol](https://bm.consulting/en/advisory/succession-planning/): Business succession, generational transition in family companies, family protocol design and tax-efficient wealth transfer for Spanish family businesses.
- [See all 8 services](https://bm.consulting/en/advisory/)

## Cybersecurity Law & Digital Compliance
- [Virtual CISO](https://bm.consulting/en/cybersecurity/virtual-ciso/): Outsourced Chief Information Security Officer for SMEs: strategic cybersecurity leadership, governance, and regulatory compliance without the cost of a full-tim
- [NIS2 Compliance](https://bm.consulting/en/cybersecurity/nis2-compliance/): EU Network and Information Security Directive 2 compliance: scope assessment, control implementation, incident notification protocols, and board-level security 
- [ISO 27001 Certification](https://bm.consulting/en/cybersecurity/iso27001/): Information Security Management System implementation and ISO 27001:2022 certification: from gap analysis and Statement of Applicability through the certificati
- [Cybersecurity Incident Response](https://bm.consulting/en/cybersecurity/incident-response/): Incident response plans, tabletop exercises, breach containment, forensic investigation coordination, and regulatory notifications to AEPD and NIS2 supervisory 
- [Cybersecurity Audit](https://bm.consulting/en/cybersecurity/cybersecurity-audit/): Security posture assessment, compliance audits (ENS, ISO 27001, NIS2), vulnerability assessment, penetration testing management, and third-party risk evaluation
- [Cyber Insurance Advisory](https://bm.consulting/en/cybersecurity/cyber-insurance/): Cyber insurance advisory: policy review, coverage gap analysis, risk quantification for underwriters, claims management, and pre-renewal security improvement ro
- [See all 7 services](https://bm.consulting/en/cybersecurity/)

## Specialised Tax and Special Tax Regimes
- [Special Territories](https://bm.consulting/en/specialized-tax/special-territories/): Expert advisory on the tax regimes of the Canary Islands, Ceuta, and Melilla to maximise available incentives.
- [Beckham Law / Impatriates](https://bm.consulting/en/specialized-tax/beckham-law/): End-to-end management of Spain's special tax regime for inbound workers: eligibility, application, and optimisation.
- [Bizkaia Displaced Workers Regime (Art. 56 bis): the Basque Beckham](https://bm.consulting/en/specialized-tax/bizkaia-displaced-workers-regime/): Full management of Bizkaia's special regime for displaced workers: eligibility, non-residence evidence, the annual election and application for up to 11 tax yea
- [Non-Resident Tax (IRNR)](https://bm.consulting/en/specialized-tax/non-resident-tax/): Advisory and compliance for Spain's Non-Resident Income Tax for individuals and entities without Spanish tax residency.
- [Crypto & Digital Asset Tax](https://bm.consulting/en/specialized-tax/crypto-tax/): Specialist tax advisory on cryptocurrencies, NFTs, DeFi, and other digital assets for individuals and businesses.
- [Italian Freelancer Tax Structuring — Italy to Spain Transition](https://bm.consulting/en/specialized-tax/italian-freelancer-tax-structuring/): Technical analysis and execution support for Italian freelancers who have exceeded the €85,000 forfettario threshold and are planning a tax-efficient transition
- [See all 7 services](https://bm.consulting/en/specialized-tax/)

## Business Growth: Startups, Grants and Digital Transformation
- [Startup Package Spain](https://bm.consulting/en/growth/startup-package/): Launch your startup in Spain: SL formation in 15 days, tax setup, first hires, IP protection and compliance in one package, with SL formation from €1,500 + VAT.
- [Grants & Subsidies](https://bm.consulting/en/growth/grants-subsidies/): Identification, application, and justification of grants, public aid, and European funds for businesses.
- [Digital Kit & EU Next Generation Funds](https://bm.consulting/en/growth/digital-kit/): Full management of Spain's Kit Digital programme (segments I-V): eligible solutions, application, agent selection, implementation oversight, and justification r
- [Process Automation (RPA & AI)](https://bm.consulting/en/growth/process-automation/): RPA implementation, workflow automation, and AI-powered process optimisation. Automated invoice processing, contract management, HR onboarding, compliance monit
- [Outsourced Compliance Function](https://bm.consulting/en/growth/regulatory-outsourcing/): Compliance officer as a service: outsourced compliance responsible, compliance programme design and maintenance, regulatory monitoring, training programmes, and
- [Electronic Invoicing & Verifactu](https://bm.consulting/en/growth/electronic-invoicing/): Compliance with Spain's mandatory electronic invoicing obligation: analysis under the Ley Crea y Crece, implementation of Verifactu or SIF systems, integration 

## Tax Strategy & International Tax Planning
- [Tax Planning](https://bm.consulting/en/tax-strategy/tax-planning/): Legal and efficient tax strategies to reduce your company's tax burden and protect your personal wealth.
- [International Tax](https://bm.consulting/en/tax-strategy/international-tax/): Tax advisory for cross-border operations, international expansion, and multi-jurisdictional compliance.
- [Transfer Pricing](https://bm.consulting/en/tax-strategy/transfer-pricing/): Transfer pricing policies and documentation that protect your group against audits and double taxation.
- [Real Estate Tax Advisory in Spain](https://bm.consulting/en/tax-strategy/real-estate-tax/): Specialist real estate tax advisory: ITP transfer tax, AJD stamp duty, VAT on new developments, income tax on rental yields, and SOCIMI regime for investment po
- [Tax Restructuring: FEAC Neutrality Regime in Spain](https://bm.consulting/en/tax-strategy/tax-restructuring-feac/): Advisory on Spain's FEAC tax neutrality regime (Arts. 76-89 LIS): mergers, full and partial demergers, business unit contributions and share swaps with full cor
- [Tax Due Diligence in Spain: CIT, VAT and AEAT Risk in M&A](https://bm.consulting/en/tax-strategy/tax-due-diligence/): Specialist tax due diligence for M&A transactions in Spain: Corporate Income Tax contingencies, VAT, transfer pricing, tax loss carry-forwards, AEAT exposure an

## Tax Compliance and Tax Obligations
- [Trade & Customs](https://bm.consulting/en/tax-compliance/trade-customs/): Specialist advisory on customs duties, Intrastat declarations, certificates of origin, and special customs regimes for companies trading internationally.
- [Tax Compliance](https://bm.consulting/en/tax-compliance/tax-compliance/): Comprehensive management of periodic tax obligations: return filing, tax calendar, compliance audits, and representation before the Spanish Tax Agency (AEAT).
- [VAT Advisory](https://bm.consulting/en/tax-compliance/vat-advisory/): Comprehensive VAT advisory for businesses in Spain: pro-rata, SII, OSS/IOSS, input VAT recovery and periodic compliance.
- [Corporate Income Tax](https://bm.consulting/en/tax-compliance/corporate-tax/): Planning and compliance for Spanish corporate income tax: base optimisation, deductions, instalment payments and audit defence.
- [Tax Advisory for Freelancers and Self-Employed in Spain](https://bm.consulting/en/tax-compliance/freelancer-tax-advisory/): Comprehensive tax management for self-employed professionals in Spain: quarterly VAT and income tax returns, deduction optimisation and ongoing advice on a mont

## Tax Disputes, Wealth Planning and Strategic Tax Incentives
- [Tax Litigation & Disputes](https://bm.consulting/en/wealth-disputes/tax-litigation/): Defence in AEAT inspections, appeals against tax assessments before TEAR/TEAC, contentious-administrative proceedings and Tribunal Supremo casation in Spain.
- [Inheritance & Gift Tax Planning](https://bm.consulting/en/wealth-disputes/inheritance-tax/): Spanish Inheritance and Gift Tax (ISD) planning: family business exemption, regional variations, donation structures and non-resident inheritance tax.
- [R&D Tax Incentives & Patent Box](https://bm.consulting/en/wealth-disputes/rd-incentives/): R&D and technological innovation tax deductions (Art. 35 LIS), Patent Box regime and Binding Motivated Report for maximising Spain's innovation tax incentives.
- [Wealth Tax & High Net Worth Planning](https://bm.consulting/en/wealth-disputes/wealth-tax/): Planning for Spanish Wealth Tax (IP) and the Solidarity Tax on Large Fortunes (ITSGF): family business exemption, holding structures, Beckham Law interaction an
- [Voluntary Tax Disclosure in Spain (Art. 252 LGT)](https://bm.consulting/en/wealth-disputes/voluntary-tax-disclosure/): Advisory and representation in voluntary tax regularisation before criminal proceedings or AEAT investigation: criminal law exemption under Art. 252 LGT, late-f

## Finance & Financial Reporting
- [Accounting](https://bm.consulting/en/finance-reporting/accounting/): Professional accounting service powered by advanced technology for precise, real-time financial management.
- [Tax Filing Services](https://bm.consulting/en/finance-reporting/tax-filing/): Preparation and filing of quarterly and annual tax returns: VAT, personal income tax, corporate income tax, informative declarations, and tax payment calendar m
- [Outsourced CFO](https://bm.consulting/en/finance-reporting/outsourced-cfo/): An experienced finance director at your disposal without the cost of a full-time hire.
- [VAT Representation](https://bm.consulting/en/finance-reporting/vat-representation/): Spanish VAT fiscal representative for non-established businesses carrying out VAT-liable transactions in Spanish territory.

## Corporate Operational Services
- [People Services](https://bm.consulting/en/operational-services/people-services/): End-to-end payroll, social security, and HR administration services for companies of all sizes.
- [Entity Management](https://bm.consulting/en/operational-services/entity-management/): Full-service corporate entity administration that frees your leadership team from the operational burden of compliance.
- [Corporate Secretarial](https://bm.consulting/en/operational-services/corporate-secretarial/): End-to-end management of corporate obligations: general meetings, minutes, share register, accounts filing, and Commercial Registry matters.
- [Payroll Services](https://bm.consulting/en/operational-services/payroll-services/): Full payroll outsourcing for Spain: salary calculations, Social Security (TGSS) filings via Sistema RED/Siltra, IRPF withholdings (Modelos 111/190), dismissal s

## Risk Management and Business Resilience
- [Enterprise Risk Management](https://bm.consulting/en/risk-resilience/enterprise-risk-management/): COSO ERM framework: risk appetite, risk registers, KRIs, board risk reporting, and integration of operational, strategic, financial, and compliance risk.
- [Business Continuity Planning](https://bm.consulting/en/risk-resilience/business-continuity/): ISO 22301 business continuity planning: business impact analysis, BCP and DRP development, crisis management, tabletop exercises, and supply chain resilience.
- [Disaster Recovery](https://bm.consulting/en/risk-resilience/disaster-recovery/): IT disaster recovery strategy and planning: RPO/RTO definition, backup architectures, DR sites, cloud DR, failover procedures, and regular testing.
- [Third-Party Risk Management](https://bm.consulting/en/risk-resilience/third-party-risk/): Vendor due diligence and continuous third-party risk management: supply chain risk, DORA, NIS2, ongoing monitoring, SLA management, and exit strategies.

## Business Transformation: Digital, ESG and Sustainability
- [ESG & Sustainability](https://bm.consulting/en/transformation/esg-sustainability/): ESG strategy and integration for companies that want to lead on sustainability and comply with European regulation.
- [Sustainability Reporting (CSRD/ESRS)](https://bm.consulting/en/transformation/csrd-reporting/): Advisory for CSRD compliance and ESRS standards: double materiality assessment, sustainability reporting and limited assurance for European companies.
- [Digital Transformation Advisory](https://bm.consulting/en/transformation/digital-transformation/): Digital strategy, technology roadmap, process digitisation, change management and AI adoption readiness for Spanish and international businesses.
- [Carbon Footprint (Spain RD 214/2025)](https://bm.consulting/en/transformation/carbon-footprint/): Carbon footprint calculation, verification, and reduction for companies subject to Spain's Real Decreto 214/2025. GHG Protocol methodology, MITERD registry mana

## Valuation & Analysis: Due Diligence, Valuations and Forensic Accounting
- [Valuations](https://bm.consulting/en/valuation-analysis/valuations/): Rigorous business valuations using recognised methodologies for transactions, disputes, and regulatory compliance.
- [Due Diligence](https://bm.consulting/en/valuation-analysis/due-diligence/): Exhaustive risk and opportunity analysis for informed, confident investment decisions.
- [Forensic Accounting & Investigations](https://bm.consulting/en/valuation-analysis/forensic-accounting/): Financial and accounting investigations to detect fraud, resolve corporate disputes, and provide expert witness support in legal proceedings.
- [Audit Readiness](https://bm.consulting/en/valuation-analysis/audit-readiness/): Comprehensive preparation for statutory and voluntary audits of annual accounts: pre-audit gap analysis, internal control review, accounting documentation organ

## Workplace Compliance: Regulatory Obligations in the Workplace
- [Employment Compliance](https://bm.consulting/en/workplace-compliance/labor-compliance/): Comprehensive employment compliance programme: working-time registration, equality plans, pay transparency, harassment protocols, remote work agreements, and la
- [Workplace Equality Plan](https://bm.consulting/en/workplace-compliance/workplace-equality-plan/): Drafting, negotiation, and registration of the mandatory equality plan for companies with more than 50 employees. Full compliance with RD 901/2020 and registrat
- [Workplace Harassment Protocol](https://bm.consulting/en/workplace-compliance/workplace-harassment-protocol/): Design and implementation of the mandatory sexual harassment and gender-based harassment protocol for all companies, in accordance with Article 48 of Organic La
- [Remote Work and Telework Compliance](https://bm.consulting/en/workplace-compliance/remote-work-law/): Full legal compliance for telework arrangements under Ley 10/2021. Written agreements, expense policies, SEPE registration, cross-border remote work, and digita

## Corporate Governance for Spanish and International Companies
- [Corporate Governance](https://bm.consulting/en/governance/corporate-governance/): Board advisory, directors' duties, good governance codes and governance architecture for Spanish and international companies.

## Sectors (21)
- [Technology & Startups](https://bm.consulting/en/sectors/technology-startups/): We support technology companies and startups throughout their growth journey, from incorporation to international expans
- [Real Estate & Construction](https://bm.consulting/en/sectors/real-estate/): We advise developers, real estate funds, wealth managers and construction firms across all fiscal, legal and financial d
- [Healthcare & Life Sciences](https://bm.consulting/en/sectors/healthcare/): We advise pharmaceutical companies, private clinics, biotech firms and medical device manufacturers on navigating Spain'
- [Energy & Infrastructure](https://bm.consulting/en/sectors/energy/): We advise energy and infrastructure companies in Spain on project structuring, financing, regulatory compliance and tax 
- [Consumer & Retail](https://bm.consulting/en/sectors/consumer-retail/): We advise consumer goods, distribution and retail companies in Spain on tax, legal and corporate matters, with particula
- [Financial Services](https://bm.consulting/en/sectors/financial-services/): We advise financial institutions, fintechs, investment funds and insurers in Spain on regulatory compliance, specialised
- [Manufacturing & Industrial](https://bm.consulting/en/sectors/manufacturing/): We advise manufacturers, industrial groups and companies in Spain's manufacturing sector on tax, legal and corporate mat
- [Family Business & SME](https://bm.consulting/en/sectors/family-business/): We accompany Spanish family businesses and SMEs through the most important challenges of their lifecycle: succession pla
- [Hospitality & Tourism](https://bm.consulting/en/sectors/hospitality-tourism/): We advise hotels, restaurant groups, tour operators and holiday rental platforms in Spain on tax, legal and corporate ma
- [Logistics & Transport](https://bm.consulting/en/sectors/logistics-transport/): We advise logistics operators, transport companies, freight forwarders and e-commerce platforms in Spain on tax, legal a
- [Construction & Civil Engineering](https://bm.consulting/en/sectors/construction/): We advise property developers, construction firms and civil engineering companies in Spain on tax, employment, legal and
- [Insurance & Pension Funds](https://bm.consulting/en/sectors/insurance/): We advise insurance companies, mutuals, brokers and pension funds in Spain on Solvency II compliance, specialist insuran
- [Telecommunications & Network Operators](https://bm.consulting/en/sectors/telecommunications/): We advise telecommunications operators, ISPs, fibre and 5G network operators in Spain on specialist taxation, large-scal
- [Education & Training](https://bm.consulting/en/sectors/education/): We advise private schools, universities, academies, vocational training centres and edtech companies on the tax, employm
- [Employment & HR Services](https://bm.consulting/en/sectors/employment-hr/): We advise temporary employment agencies, recruitment firms, HR outsourcing companies and PEOs on Spanish labour law comp
- [Agriculture, Farming & Fisheries](https://bm.consulting/en/sectors/agriculture/): We advise agricultural cooperatives, farming operations, fishing companies and agribusiness groups on Spanish tax regime
- [Pharmaceuticals & Chemicals](https://bm.consulting/en/sectors/pharmaceuticals/): We advise pharmaceutical laboratories, chemical companies and biotech firms in Spain on R&D tax optimisation, intangible
- [Research & Development](https://bm.consulting/en/sectors/research-development/): We advise research centres, technology institutes, universities with commercial activities and companies with R&D depart
- [Water & Environment](https://bm.consulting/en/sectors/water-environment/): We advise water cycle companies, waste management operators, soil remediation firms and circular economy promoters in Sp
- [Sports, Leisure & Entertainment](https://bm.consulting/en/sectors/sports-entertainment/): We advise professional sports clubs, sporting limited companies, event promoters, cultural institutions and performing a
- [International Trade & Export](https://bm.consulting/en/sectors/international-trade/): We advise importers, exporters, international distributors and trading companies on the tax and legal optimisation of th

## Insights & Analysis (353 articles)
- [Insights Hub](https://bm.consulting/en/insights/): Tax updates, regulatory analysis, and industry insights
- [Impact of holidays in Sant Feliu de Llobregat on your obligations](https://bm.consulting/en/insights/impact-of-holidays-in-sant-feliu-de-llobregat-on-your-obligations/): We analyze the relevance of holidays in Sant Feliu de Llobregat for managing tax deadlines, filing forms, and business operations.
- [How to Mitigate Risks Using Strategic Commercial Law](https://bm.consulting/en/insights/how-to-mitigate-risks-using-strategic-commercial-law/): Learn how professional commercial law expertise protects business owners from contractual disputes, regulatory shifts, and operational risks
- [How to optimize corporate governance through corporate secretarial services](https://bm.consulting/en/insights/como-optimizar-el-gobierno-corporativo-mediante-servicios-de-corporate/): Discover how implementing corporate secretarial functions protects your company's legal structure and facilitates strategic decision-making 
- [How to safeguard your assets through real estate law](https://bm.consulting/en/insights/como-blindar-sus-activos-mediante-el-derecho-inmobiliario/): Discover how the strategic application of real estate law allows investors and companies to secure asset profitability and prevent complex l
- [How to Manage Payroll Services in Spain Effectively](https://bm.consulting/en/insights/how-to-manage-payroll-services-in-spain-effectively/): Learn how to navigate the complexities of Spanish labor regulations and tax obligations through professional payroll services in Spain to pr
- [How to optimize your company value in M&A processes](https://bm.consulting/en/insights/como-optimizar-el-valor-de-su-empresa-en-procesos-de-m-a/): Discover how mergers and acquisitions services allow owners and large investors to execute secure, efficient corporate transactions with hig
- [How to optimize taxation through business process automation](https://bm.consulting/en/insights/como-optimizar-la-fiscalidad-mediante-la-automatizacion-de-procesos-em/): An in-depth analysis of how the implementation of business process automation transforms tax management and strategic decision-making in hig
- [Tax impact of the collier d'isabelle la catholique](https://bm.consulting/en/insights/impacto-fiscal-de-la-joya-collier-d-isabelle-la-catholique/): A technical analysis of tax management, luxury asset valuation, and the tax obligations associated with high value pieces such as the collie
- [How to optimise solvency through debt restructuring](https://bm.consulting/en/insights/como-optimizar-la-solvencia-mediante-la-reestructuracion-de-deuda/): An in-depth analysis of debt restructuring strategies for entrepreneurs and high-net-worth individuals seeking to ensure the financial viabi
- [How to protect your assets through commercial law](https://bm.consulting/en/insights/como-proteger-su-patrimonio-mediante-el-derecho-mercantil/): An in-depth analysis of the application of commercial law in business management, contract structuring, and asset protection for executives 

## Tax & Legal Glossary (223 terms)
- [Full Glossary](https://bm.consulting/en/glossary/): Business, tax, and legal terminology
- [2019 Protocol to the Spain-US Tax Treaty](https://bm.consulting/en/glossary/protocolo-2019-cdi-eeuu/): The amending Protocol to the Convention for the Avoidance of Double Taxation between Spain and the United States was signed on January 14, 2
- [Accelerated Depreciation in Spain (Amortización Fiscal Acelerada)](https://bm.consulting/en/glossary/accelerated-depreciation/): Accelerated depreciation (amortización fiscal acelerada) in Spain allows companies to deduct a higher proportion of an asset's cost in the e
- [Annual Accounts (Cuentas Anuales)](https://bm.consulting/en/glossary/annual-accounts/): Cuentas Anuales are the statutory annual financial statements that all Spanish companies must prepare, approve, and deposit at the Commercia
- [Anti-Money Laundering (AML)](https://bm.consulting/en/glossary/anti-money-laundering/): Anti-money laundering (AML) refers to the legal obligations, internal procedures and controls that designated categories of businesses and p
- [Arbitration and Mediation in Spain](https://bm.consulting/en/glossary/arbitration-mediation-spain/): Spain has a well-developed framework for alternative dispute resolution (ADR). Arbitration is governed by Ley 60/2003 de Arbitraje (based on
- [Arm's Length Value / Market Value (Valor de mercado)](https://bm.consulting/en/glossary/arms-length-value/): Arm's length value (valor de mercado or valor normal de mercado) is the price that independent parties would agree in conditions of free com
- [Arraigo Social — Spain's Social Integration Residence Permit](https://bm.consulting/en/glossary/arraigo-social/): Arraigo social is one of Spain's five social integration residence authorisations regulated by Royal Decree 1155/2024 (in force from 20 May 
- [Asset Deal](https://bm.consulting/en/glossary/asset-deal/): An asset deal is a business acquisition structure in which the buyer acquires specific assets and liabilities of a company — not its shares 
- [Autónomo — Self-Employed in Spain](https://bm.consulting/en/glossary/autonomo/): An autónomo is a self-employed individual in Spain who carries out an economic activity on their own account. Autónomos must register with t
- [B2B Electronic Invoicing in Spain](https://bm.consulting/en/glossary/b2b-electronic-invoicing/): B2B electronic invoicing (facturación electrónica entre empresas) in Spain is the system by which commercial invoices between businesses are
- [Balance Sheet in Spain](https://bm.consulting/en/glossary/balance-sheet-spain/): The balance sheet (balance de situación) is a statutory financial statement that presents a company's assets, liabilities, and shareholders'
- [Beckham Law](https://bm.consulting/en/glossary/ley-beckham/): The Beckham Law is the colloquial name for Spain's special tax regime for inbound workers (impatriates), regulated in Article 93 of the Pers
- [Beckham Law (Régimen Especial de Impatriados)](https://bm.consulting/en/glossary/beckham-law/): The Beckham Law is the colloquial name for Spain's special tax regime for inbound workers (régimen especial de impatriados), regulated under
- [Board of Directors in Spain](https://bm.consulting/en/glossary/board-of-directors/): The board of directors (Consejo de Administración) is the collective management body of a Spanish capital company, responsible for the day-t
- [Branch vs Subsidiary in Spain](https://bm.consulting/en/glossary/branch-vs-subsidiary/): Foreign companies entering the Spanish market must choose between establishing a branch (sucursal) — an extension of the foreign company wit

## Comparisons (20)
- [All Comparisons](https://bm.consulting/en/comparisons/): Side-by-side comparisons of legal structures and fiscal strategies
- [Asset Deal vs Share Deal in Spain: Tax Comparison for M&A](https://bm.consulting/en/comparisons/asset-deal-vs-share-deal/): Tax analysis of asset deal versus share deal in Spanish business acquisitions: CIT treatment for buyer and seller, VAT, ITP stamp duty, good
- [Beckham Law vs Spanish IRPF: €100k Salary Saves €18,400/yr (2026)](https://bm.consulting/en/comparisons/beckham-law-vs-standard-tax/): Beckham Law vs standard Spain tax comparison: 24% flat rate vs progressive IRPF up to 53.85%, savings calculator, eligibility rules, and whi
- [Beckham Spain vs Extinct NHR + IFICI Portugal 2026 | BMC Comparison](https://bm.consulting/en/comparisons/beckham-spain-vs-extinct-nhr-ifici-portugal-2026/): Complete comparison between Spain's Beckham Law and Portugal's defunct NHR and narrow IFICI for HNW relocation in 2026. Table, worked exampl
- [Branch vs Subsidiary Spain: Tax & Legal Comparison](https://bm.consulting/en/comparisons/branch-vs-subsidiary-spain/): Spain branch vs subsidiary comparison: corporate tax treatment, liability exposure, repatriation of profits, transfer pricing, and when each
- [Criminal vs Regulatory Compliance Spain: Key Differences](https://bm.consulting/en/comparisons/criminal-vs-regulatory-compliance/): Criminal compliance vs regulatory compliance in Spain: different liability frameworks, board obligations, penalty exposure, and which progra
- [Madrid vs Valencia vs Las Palmas vs Málaga: Digital Nomad Cost & Tax Guide 2026 | BMC](https://bm.consulting/en/comparisons/digital-nomad-city-cost-spain-2026/): Complete comparison of cost of living and tax rates for digital nomads across Spain's 4 top cities: Madrid, Valencia, Las Palmas de Gran Can
- [Criminal Compliance vs No Programme: Spain Risk Cost](https://bm.consulting/en/comparisons/criminal-compliance-vs-no-program/): Spain criminal compliance cost-benefit: compare fines, director liability, and reputational damage with and without a compliance programme. 
- [Gestoria vs Law Firm in Spain](https://bm.consulting/en/comparisons/gestor-vs-lawyer/): Gestoria vs lawyer in Spain 2026: what a gestor does, when you need a law firm instead, and how expats should choose between the two profess
- [Freelance vs Company Spain 2026: Which Structure Saves Tax?](https://bm.consulting/en/comparisons/freelance-vs-company/): Freelance (autónomo) vs limited company (SL) in Spain 2026: tax rates at each income level, social security costs, liability exposure, and t
- [Holding Spain vs Luxembourg: ETVE Regime vs SOPARFI](https://bm.consulting/en/comparisons/holding-spain-vs-luxembourg/): Complete comparison between setting up a holding company in Spain under the ETVE regime and Luxembourg's SOPARFI. Tax exemptions, substance 

## Calculators & Tools (28)
- [Spain Crypto Tax Calculator](https://bm.consulting/en/resources/crypto-tax/): Calculate Spanish IRPF on crypto capital gains (savings base 19%–30%). No short/long-term distinction. Mandatory FIFO method.
- [Spain Inheritance Tax Calculator](https://bm.consulting/en/resources/inheritance-tax/): Calculate Spain ISD (inheritance) by autonomous community. Madrid & Andalusia 99%, Catalonia weighted-average scale, Canary Islands 99.9%.
- [Beckham Law Calculator](https://bm.consulting/en/resources/beckham-law-calculator/): Compare standard IRPF with the 24% flat impatriate regime (Art. 93 LIRPF). Annual saving + 6-year cumulative projection.
- [Spain Wealth Tax + ISGF Calculator](https://bm.consulting/en/resources/wealth-tax-calculator/): Calculate Spain's Wealth Tax (IP) and Solidarity Tax on Large Fortunes (ISGF) by autonomous region.
- [Form 210 (IRNR) Calculator](https://bm.consulting/en/resources/modelo-210-calculator/): Non-Resident Income Tax for foreign property owners: imputed income, rental, and mixed-use scenarios.
- [Spain IRPF 2026 Calculator](https://bm.consulting/en/resources/irpf-spain-2026/): Spain 2026 personal income tax (IRPF) with real autonomous-community brackets. Effective rate + refund/payable.
- [Form 721 (Crypto) Calculator](https://bm.consulting/en/resources/modelo-721-calculator/): Do you need to report foreign crypto? Check if you exceed the €50,000 threshold of Spain's Form 721.
- [Spain Severance Calculator](https://bm.consulting/en/resources/dismissal-compensation-calculator/): Spain dismissal severance — fair, unfair, or collective — based on tenure and salary.
- [Spain Self-Employed Quota 2026](https://bm.consulting/en/resources/self-employed-quota-2026/): New income-based contribution system for self-employed in Spain.
- [Spain Final Settlement (Finiquito) Calculator](https://bm.consulting/en/resources/final-settlement-calculator/): Calculate the Spanish finiquito (final settlement) and outstanding amounts on contract end.
- [Spain Employer Cost Calculator 2026](https://bm.consulting/en/resources/employer-cost-calculator/): Total employer cost per employee in Spain 2026: gross salary + employer Social Security (updated MEI 0.75%). Contract type and AT/EP sector.
- [ZEC Canary Islands Calculator 2026](https://bm.consulting/en/resources/zec-canary-islands-calculator/): Calculate corporate tax savings from registering in the Canary Islands Special Zone (ZEC): 4% vs 25% standard rate. Deadline: 31 Dec 2026.
- [Spain Municipal Capital Gains Calculator](https://bm.consulting/en/resources/municipal-capital-gains-calculator/): Spanish municipal capital-gains tax on urban property transfers.
- [Spain Capital Gains Tax Calculator](https://bm.consulting/en/resources/capital-gains-calculator/): Spain capital-gains taxation on property, securities and other asset disposals.
- [Spain Property Purchase Costs Calculator](https://bm.consulting/en/resources/property-purchase-calculator/): Spain property purchase costs: taxes, notary, registry, and professional fees.
- [Beckham Law vs LLC Comparison](https://bm.consulting/en/resources/llc-beckham-calculator/): Tax comparison: Beckham impatriate regime vs. setting up an LLC to channel your activity.
- [Holding Structure vs Direct Ownership](https://bm.consulting/en/resources/holding-vs-direct-calculator/): Compare tax efficiency of a holding structure vs direct asset ownership in Spain.
- [Spain Non-Resident Rental Yield Calculator](https://bm.consulting/en/resources/non-resident-rental-yield-calculator-spain/): Net rental yield for non-residents including IRNR and EU/EEA deductible expenses.
- [37.5h Working Hours Simulator](https://bm.consulting/en/resources/working-hours-simulator/): Estimate the economic impact of the new 37.5-hour working week on your business.
- [Self-Employed vs LLC in Spain](https://bm.consulting/en/resources/freelance-vs-company/): Spain: compare self-employed (IRPF) vs. setting up a Sociedad Limitada (Corporate Tax).
- [Spain IRPF Refund 2025](https://bm.consulting/en/resources/irpf-refund-calculator-2025/): Estimate your Spain IRPF refund for the 2025 income tax return.
- [Form 720 Reporting Obligation](https://bm.consulting/en/resources/modelo-720-obligation-checker/): Do you need to file Form 720 for foreign assets? Check your reporting threshold.
- [Spain Visa & Residence Permit Finder](https://bm.consulting/en/resources/visa-finder/): 4 questions to find the right Spanish visa or residence permit: digital nomad, non-lucrative, entrepreneur, family reunification, and more.
- [Company Sale Tax Simulator](https://bm.consulting/en/resources/company-sale-tax-simulator/): Calculate the estimated Spanish tax when selling your company: IRPF savings-base rates for individuals or Art. 21 LIS 95% exemption for hold
- [Net Salary Calculator Spain 2026](https://bm.consulting/en/resources/net-salary-calculator/): Calculate your net monthly and annual salary in Spain 2026: employee Social Security (6.50%) + IRPF by autonomous community.
- [Business Valuation Calculator](https://bm.consulting/en/resources/business-valuation/): Calculate your company's indicative enterprise value using EBITDA multiples by sector. Technology 8x-16x, healthcare 7x-14x, manufacturing 4
- [Corporate Income Tax Calculator (Spain)](https://bm.consulting/en/resources/corporate-income-tax-calculator/): Estimate Spain's 2026 corporate income tax based on the tax base and regime: general 25%, micro-enterprise 19%/21%, small-company 23% or new
- [E-invoicing & Verifactu Obligation Checker (Spain)](https://bm.consulting/en/resources/e-invoicing-verifactu-spain/): Check when Spain's Verifactu (companies 2027, self-employed 2027, SII exempt) and mandatory B2B e-invoicing (RD 238/2026: >€8M Oct-2027, SME

## DGT Binding Tax Rulings
Corpus of binding rulings from Spain's Dirección General de Tributos (primary-source administrative doctrine on IRPF, IS, IVA, IRNR, ISD, IP and ITPAJD), with full text, analysis and per-ruling links to related services.
- [Rulings search](https://bm.consulting/en/tax-rulings/): Index and search by tax, topic and date
- [Methodology](https://bm.consulting/es/consultas-vinculantes/metodologia/): How each ruling is processed and anchored
- Machine-readable search API: https://bm.consulting/api/dgt-search?q={query}&lang={es|en|fr|de} — top-6 JSON items with title, url, excerpt, tributo, date, native_id
- Full URL inventory: https://bm.consulting/sitemap-dgt.xml

## Topic Pages (315)
- [Moving from Germany to Spain in 2026: tax, residence and business](https://bm.consulting/en/landings/from-germany-to-spain-2026/): What changes for your taxes when you move from Germany to Spain: tax residence and the 2011 treaty, the Beckham regime, Modelo 720, German p
- [Moving from France to Spain in 2026: tax, residence and business](https://bm.consulting/en/landings/origin-france-moving-to-spain-2026/): What changes for your taxes when you move from France to Spain: tax residence and the 1995 treaty, the Beckham regime, Modelo 720, French pe
- [Moving from the Netherlands to Spain in 2026: tax, residence and business](https://bm.consulting/en/landings/from-netherlands-to-spain-2026/): What changes for your taxes when you move from the Netherlands to Spain: tax residence and the 1971 treaty, the Beckham regime, Modelo 720, 
- [Moving from Switzerland to Spain in 2026: tax, residence and business](https://bm.consulting/en/landings/swiss-moving-to-spain-residency-tax-2026/): What changes for your taxes when you move from Switzerland to Spain: tax residence and the 1966 treaty, the Beckham regime, Modelo 720, AHV 
- [Accounting in Madrid: Comprehensive Service for Businesses](https://bm.consulting/en/landings/accounting-madrid/): Accounting service in Madrid for businesses and self-employed professionals. External bookkeeping, annual accounts, Commercial Registry fili
- [Advisory for British Companies in Spain](https://bm.consulting/en/landings/advisory-british-companies-spain/): post-Brexit advisory for UK companies operating in Spain: entity structuring, customs and VAT, work permits for British nationals, UK-Spain 
- [Tax Consultant Costa del Sol: Non-Resident, Expat and Property Tax Specialists](https://bm.consulting/en/landings/advisory-costa-del-sol/): BMC Costa del Sol tax consultants: IRNR non-resident tax, Beckham Law, holiday rental tax, property acquisition and succession planning for 
- [Advisory for German Companies in Spain](https://bm.consulting/en/landings/advisory-german-companies-spain/): integrated advisory for German companies operating or establishing in Spain: corporate structuring, bilateral tax planning, transfer pricing
- [Tax and Legal Advisory in Málaga: Business, Expat and Non-Resident Services](https://bm.consulting/en/landings/advisory-malaga/): BMC Málaga advisory services: tax compliance, Beckham Law, non-resident tax, corporate law, and employment for businesses, expats and foreig
- [Advisory for US Companies in Spain](https://bm.consulting/en/landings/advisory-us-companies-spain/): integrated advisory for US companies establishing or operating in Spain: entity structuring, transfer pricing, FATCA compliance, Beckham Law
- [Agricultural Tax Spain 2026: Modules & VAT Guide | BMC](https://bm.consulting/en/landings/agricultural-tax-spain-2026/): Spain agricultural tax 2026: objective estimation modules, IRPF exemptions, VAT regime for farmers, and AEAT compliance calendar. Free consu
- [Tax Guide for US Citizens in Spain 2026 | BMC](https://bm.consulting/en/landings/american-tax-guide-spain/): Complete guide for US citizens living in Spain: FATCA, FBAR, Form 8938, Spain-US Double Tax Treaty 1990, Beckham Law, and how to coordinate 

## Team
- [Manuel Jimenez](https://bm.consulting/en/team/mj-director/): Founder and Managing Director — Corporate strategy, Mergers and acquisitions, Management consulting
- [Ana Garcia](https://bm.consulting/en/team/ana-garcia/): Partner - Tax Division — Tax planning, International taxation, Transfer pricing
- [Carlos Martinez](https://bm.consulting/en/team/carlos-martinez/): Partner - Legal Division — Commercial law, Employment law, Debt recovery
- [Laura Fernandez](https://bm.consulting/en/team/laura-fernandez/): Director - Business Services — Accounting, Entity management, Outsourced CFO
- [Laura Martinez](https://bm.consulting/en/team/laura-martinez/): Senior Associate — Strategy and M&A — Corporate strategy, Mergers and acquisitions, Operational restructuring
- [Bárbara Botía](https://bm.consulting/en/team/barbara-botia/): Senior Lawyer — Legal Division — Data protection & privacy, Corporate compliance, Commercial and civil law
- [Elena Ruiz](https://bm.consulting/en/team/elena-ruiz/): Manager - Corporate Advisory — M&A advisory, Corporate restructuring, Strategic planning
- [Alejandro Vidal](https://bm.consulting/en/team/alejandro-vidal/): Senior Associate - Corporate Advisory — Due diligence, Financial modeling, Business valuations
- [David Lopez](https://bm.consulting/en/team/david-lopez/): Senior Associate - Corporate Advisory — Corporate finance, Valuations, Due diligence
- [Marta Crespo](https://bm.consulting/en/team/marta-crespo/): Associate - Corporate Advisory — Transaction support, Market analysis, Data room management
- [Hugo Prieto](https://bm.consulting/en/team/hugo-prieto/): Analyst - Corporate Advisory — Financial analysis, Market research, Presentation design
- [Fernando Iglesias](https://bm.consulting/en/team/fernando-iglesias/): Senior Manager - Tax Division — International taxation, Group structuring, ETVE holding regime
- [Rocio Herrera](https://bm.consulting/en/team/rocio-herrera/): Manager - Tax Division — Transfer pricing, Country-by-Country Reporting (CbCR), BEPS implementation
- [Pablo Serrano](https://bm.consulting/en/team/pablo-serrano/): Senior Associate - Tax Division — Corporate income tax (IS), Tax compliance, SII real-time VAT reporting
- [Lucia Mendez](https://bm.consulting/en/team/lucia-mendez/): Associate - Tax Division — Personal income tax (IRPF), Wealth tax, Non-resident taxation (IRNR)
- [Adrian Torres](https://bm.consulting/en/team/adrian-torres/): Associate - Tax Division — VAT and indirect taxes, Customs procedures, Digital economy VAT
- [Nuria Campos](https://bm.consulting/en/team/nuria-campos/): Junior Associate - Tax Division — Tax compliance, Annual accounts, Tax return preparation
- [Raquel Dominguez](https://bm.consulting/en/team/raquel-dominguez/): Senior Associate - Legal Division — Employment law, Collective bargaining, Workplace restructuring
- [Javier Moreno](https://bm.consulting/en/team/javier-moreno/): Senior Associate - Legal Division — Immigration law, Foreign investment, Work permits
- [Andrea Fuentes](https://bm.consulting/en/team/andrea-fuentes/): Associate - Legal Division — Commercial law, Corporate governance, Shareholder agreements
- [Daniel Castillo](https://bm.consulting/en/team/daniel-castillo/): Associate - Legal Division — Civil litigation, Arbitration, Enforcement proceedings
- [Sofia Navarro](https://bm.consulting/en/team/sofia-navarro/): Associate - Legal Division — Intellectual property, Technology law, AI regulation
- [Ines Romero](https://bm.consulting/en/team/ines-romero/): Junior Associate - Legal Division — General legal practice, Contract review, Corporate secretarial
- [Carmen Jimenez](https://bm.consulting/en/team/carmen-jimenez/): Manager - Business Services — Accounting, Audit preparation, Financial reporting
- [Miguel Angel Sanz](https://bm.consulting/en/team/miguel-angel-sanz/): Senior Associate - Business Services — Payroll management, Social security, Labour administration
- [Cristina Perez](https://bm.consulting/en/team/cristina-perez/): Senior Associate - Business Services — Management control, Financial dashboards, KPI design
- [Alberto Marin](https://bm.consulting/en/team/alberto-marin/): Associate - Business Services — Entity management, Corporate secretarial, Regulatory filings
- [Teresa Galan](https://bm.consulting/en/team/teresa-galan/): Associate - Business Services — Bookkeeping, Accounts payable and receivable, SII compliance
- [Patricia Soler](https://bm.consulting/en/team/patricia-soler/): Associate - Business Services — CFO support, Cash flow management, Financial planning
- [Marcos Gutierrez](https://bm.consulting/en/team/marcos-gutierrez/): Junior Associate - Business Services — Administrative support, Document management, Data processing
- [Isabel Roca](https://bm.consulting/en/team/isabel-roca/): Office Manager — Office administration, Client coordination, Event management
- [Raúl Herrera](https://bm.consulting/en/team/raul-herrera/): Of Counsel — Insolvency Law — Insolvency proceedings, Second Chance Law, Express & no-asset insolvency
- [Almudena Ibáñez](https://bm.consulting/en/team/almudena-ibanez/): Partner Local - Bilbao (Foral) — Basque Country foral taxation, Commercial advisory, Employment law
- [Antonio Flores](https://bm.consulting/en/team/antonio-flores/): Senior Associate - Insolvency Law — Insolvency proceedings, Restructuring plans, Second Chance Law
- [Beatriz Aranda](https://bm.consulting/en/team/beatriz-aranda/): Senior Manager - Commercial and Real Estate Law — Commercial law, Real estate law, Corporate transactions
- [Belén Martí](https://bm.consulting/en/team/belen-marti/): Office Manager — Alicante — Office management, International client services, Administrative coordination
- [Borja Segura](https://bm.consulting/en/team/borja-segura/): Senior Associate — HNW Immigration — High-net-worth immigration, Post-Golden Visa alternatives, Investor and digital nomad visas
- [Cecilia Betancor](https://bm.consulting/en/team/cecilia-betancor/): Office Manager — Tenerife — Office management, Administrative support, Client services
- [Diego Mendoza](https://bm.consulting/en/team/diego-mendoza/): Senior Manager — Valuation & Due Diligence — Business valuation, Financial due diligence, DCF models and multiples
- [Ester Bonet](https://bm.consulting/en/team/ester-bonet/): Office Manager — Barcelona — Office management, Client service, Administrative coordination
- [Esther Arenas](https://bm.consulting/en/team/esther-arenas/): Reception & Administrative Support — Client service, Document management, Administrative support
- [Eva Castaño](https://bm.consulting/en/team/eva-castano/): Manager - Wealth Disputes — Tax inspections, Economic-administrative claims, Wealth tax and large fortunes tax
- [Felipe Amengual](https://bm.consulting/en/team/felipe-amengual/): Senior Manager - International Tax, Mallorca — International taxation, Advisory services for German-speaking clients in Spain, Ley Beckham (Beckham Tax Regime)
- [Francisco Cuesta](https://bm.consulting/en/team/francisco-cuesta/): Junior Associate - Commercial Law — Commercial law, Corporate secretarial, Contracts
- [Gabriel Armengol](https://bm.consulting/en/team/gabriel-armengol/): Partner - International Tax Andorra — International taxation Andorra-Spain, Advisory for inbound relocations and tax migration, NOMRP and active residency
- [Ignacio Batlle](https://bm.consulting/en/team/ignacio-batlle/): Office Manager - Andorra — Office management, Client services, Administrative coordination
- [Iker Ortiz](https://bm.consulting/en/team/iker-ortiz/): Office Manager - Bilbao — Office management, Administrative support, Client services
- [Inmaculada Ferrer](https://bm.consulting/en/team/inmaculada-ferrer/): Office Manager — Valencia — Office management, Administrative support, Client services
- [Iván Zamora](https://bm.consulting/en/team/ivan-zamora/): Office Manager — Murcia BS Hub — Office management, Administrative coordination, Team support
- [Joaquín Bravo](https://bm.consulting/en/team/joaquin-bravo/): Accountant — Accounting, Bank reconciliation, VAT and periodic filings
- [Jorge Arias](https://bm.consulting/en/team/jorge-arias/): Senior Associate - Wealth Tax — Wealth tax, Temporary solidarity surcharge, Wealth planning
- [Lola Vega](https://bm.consulting/en/team/lola-vega/): Senior Payroll Specialist — Payroll management, Social Security contributions, Sistema RED filings
- [Lourdes Castellanos](https://bm.consulting/en/team/lourdes-castellanos/): Office Manager - Marbella — Office management, International client services, Scheduling and diary management
- [Marina Pascual](https://bm.consulting/en/team/marina-pascual/): Junior Associate - Criminal Compliance — Criminal compliance, AML, Compliance risk mapping
- [Mercedes Cano](https://bm.consulting/en/team/mercedes-cano/): Associate - Litigation and Arbitration — Civil and commercial litigation, Arbitration, Business mediation
- [Mónica Villar](https://bm.consulting/en/team/monica-villar/): Senior Associate - AML and Criminal Compliance — Anti-money laundering, Criminal compliance, Whistleblowing channel
- [Nicolás Garrido](https://bm.consulting/en/team/nicolas-garrido/): Partner - Gibraltar Financial Services — Financial structures Gibraltar-Spain, Cross-border tax planning, Advisory for financial institutions
- [Óscar Soto](https://bm.consulting/en/team/oscar-soto/): Local Partner - Alicante (UK Retirees) — Non-resident taxation, Advisory for British residents, Immigration for retirees
- [Paula Rosselló](https://bm.consulting/en/team/paula-rossello/): Office Manager - Baleares — Office management, Client care for international clients, Diary and schedule coordination
- [Pedro Bernal](https://bm.consulting/en/team/pedro-bernal/): Associate - Employment Law — Employment law, Individual and collective dismissals, Collective agreements
- [Pilar Aguirre](https://bm.consulting/en/team/pilar-aguirre/): Of Counsel - White-Collar Criminal Defence — White-collar criminal defence, Reputational compliance, Corporate investigations
- [Rafael Otero](https://bm.consulting/en/team/rafael-otero/): Associate - Real Estate Law — Real estate law, Property purchase and sale, Urban leases
- [Ramón Plá](https://bm.consulting/en/team/ramon-pla/): Local Partner — Valencia — Tax advisory, Commercial law, Business services for SMEs
- [Reyes Velasco](https://bm.consulting/en/team/reyes-velasco/): Senior Accountant — Financial accounting, Period-end close, Annual accounts
- [Ricardo Pozo](https://bm.consulting/en/team/ricardo-pozo/): Payroll Technician — Payroll management, Social Security registrations and deregistrations, Temporary incapacity certificates (IT)
- [Roberto Vargas](https://bm.consulting/en/team/roberto-vargas/): Director M&A — Mergers and acquisitions, Corporate advisory, Cross-border transactions
- [Salvador Correa](https://bm.consulting/en/team/salvador-correa/): Local Partner — Tenerife — Tax advisory in the Canary Islands, Canary Islands Economic and Tax Regime (Régimen Económico y Fiscal de Canarias), Local corporate management
- [Sandra Bermúdez](https://bm.consulting/en/team/sandra-bermudez/): Senior Associate — International Taxation — International taxation, Double taxation treaties, Transfer pricing
- [Sergio Blanco](https://bm.consulting/en/team/sergio-blanco/): Senior Manager - Privacy & AI — GDPR, AI Regulation (AI Act), AI Governance
- [Susana León](https://bm.consulting/en/team/susana-leon/): Associate - M&A — Mergers & acquisitions, Due diligence, Contractual negotiation
- [Soraya Castro](https://bm.consulting/en/team/soraya-castro/): Paralegal - Immigration Melilla — Immigration proceedings, NIE/TIE documentation, Cross-border support
- [Tomás Puig](https://bm.consulting/en/team/tomas-puig/): Senior Manager — International Commercial Law Barcelona — Commercial law, International contracting, Foreign investment in Catalonia
- [Vicente Cervera](https://bm.consulting/en/team/vicente-cervera/): Manager — Business Services Operations — Business services operations, Accounting management, Administrative team coordination
- [Yolanda Baz](https://bm.consulting/en/team/yolanda-baz/): Partner — IGIC Taxation Ceuta — Special tax regime of Ceuta and Melilla, IPSI, Cross-border advisory Morocco

## Contact
- [Contact Us](https://bm.consulting/en/contact/): General inquiries and office locations
- [Free first meeting](https://bm.consulting/en/consultation/): Book a no-obligation first meeting
- [Offices](https://bm.consulting/en/offices/): Murcia (HQ), Madrid, Barcelona, Alicante, Málaga, Valencia, Las Palmas, Palma de Mallorca, London
- Email: info@bm.consulting

## Developers (BMC API)
BMC REST API to integrate accounting, invoicing, treasury, contacts and documents. Base URL: https://app.bm.consulting/api/v1. Bearer token authentication (bmc_live_…). 154 permissions across 14 areas. OpenAPI contract: https://app.bm.consulting/api/v1/openapi/client. 44 signed webhook events and an MCP server (https://app.bm.consulting/mcp) with 55 tools.

- [Developers](https://bm.consulting/en/developers/): What the API offers and where to start
- [Connect your AI](https://bm.consulting/en/developers/connect-your-ai/): Connect ChatGPT, Claude, Gemini CLI, Cursor, your own agents and n8n, Make or Zapier, step by step
- [Getting started](https://bm.consulting/en/developers/getting-started/): Enable access, create a token, choose companies and groups and make the first call
- [Authentication](https://bm.consulting/en/developers/authentication/): Bearer token, expiry, rotation, allowed IPs and personal data
- [Permissions](https://bm.consulting/en/developers/permissions/): Four layers, None/Read/Write/Full levels and the full catalogue
- [Pagination](https://bm.consulting/en/developers/pagination/): page and limit parameters and response fields per route
- [Errors](https://bm.consulting/en/developers/errors/): JSON error format and HTTP status codes
- [Rate limits](https://bm.consulting/en/developers/rate-limits/): Per-minute limits per token and per account, monthly quota, the 429 response and Retry-After
- [Webhooks](https://bm.consulting/en/developers/webhooks/): Real-time events: headers, HMAC signature, retries and event catalogue
- [MCP server](https://bm.consulting/en/developers/mcp/): MCP server with OAuth or a token to connect AI assistants to your account
- [MCP tools](https://bm.consulting/en/developers/mcp/tools/): Available MCP tools, with permission and access type
- [API reference](https://bm.consulting/en/developers/api-reference/): Operations by group with permission, parameters and examples
- [Billing](https://bm.consulting/en/developers/api-reference/billing/): Sales invoices, credit notes and quotes.
- [Suppliers](https://bm.consulting/en/developers/api-reference/suppliers/): Received (purchase) invoices extracted by the docparser pipeline.
- [Accounting](https://bm.consulting/en/developers/api-reference/accounting/): Double-entry books: journal, chart of accounts, financial reports, exports.
- [Treasury](https://bm.consulting/en/developers/api-reference/treasury/): Bank account balances by IBAN and currency.
- [Contacts](https://bm.consulting/en/developers/api-reference/contacts/): CRM contacts with VIES validation status.
- [Documents](https://bm.consulting/en/developers/api-reference/documents/): Download platform documents by id.
- [Connectors](https://bm.consulting/en/developers/api-reference/connectors/): Revenue-connector payouts (Paddle, gross MoR).

## Optional
- [RSS Feed](https://bm.consulting/en/rss.xml): Latest insights via RSS
- [Full Content for AI](https://bm.consulting/llms-full.txt): Complete index of ~1080 pages with descriptions, FAQs and metadata across all 4 languages
- [ES Version](https://bm.consulting/es/llms.txt): Índice en español
- [EN Version](https://bm.consulting/en/llms.txt): English index
- [FR Version](https://bm.consulting/fr/llms.txt): Index en français
- [DE Version](https://bm.consulting/de/llms.txt): Index auf Deutsch