Blog

Articles on international taxation, expatriates and business advisory.

Regulatory Updates

Liability of Directors in Spanish Subsidiaries: Legal and Tax Risks

Managing a subsidiary in Spain under the “Big Four” model usually prioritizes mass compliance but often ignores a critical factor: the director’s personal vulnerability. In the Spanish legal ecosystem, executive liability is extensive and direct, operating under a regime where operational negligence or non-orderly cessation of activity can pierce the shield of the Limited Liability Company.

David Búa Monjil February 25, 2026
Regulatory Updates

Economic substance and ATAD 3 compliance in Spain

In the current international tax environment, simply registering your company in the Commercial Registry is no longer sufficient for you to operate with legal certainty. The tax authorities now require a “real life” behind each CIF. If your company does not demonstrate a solid operational structure, you run the risk of the AEAT ignoring your […]

David Búa Monjil January 28, 2026

🚀 Euroaccounts Joins INPACT! Expanding Our Global Reach

At Euroaccounts, our mission has always been to offer you the highest quality and comprehensive support, no matter where your business is. Today, we are excited to announce a decisive step that reinforces that promise: Euroaccounts is now an Official Member of INPACT, an incorporation officially recognized by the international alliance itself (see INPACT announcement). […]

David Búa Monjil December 15, 2025
Regulatory Updates

How Verifactu Affects International Companies in Spain

Starting in 2027, the Verifactu system will mark a turning point in how companies must manage their electronic invoicing in Spain. For multinational corporations with subsidiaries or branches in the country, this regulation represents a structural change in their administrative, technological, and fiscal compliance processes. The Tax Agency will require the use of certified invoicing […]

David Búa Monjil November 24, 2025
Setting Up in Spain

Should You Create an ETVE Holding Company in Spain for Your Expansion as a Foreign Business?

If your company already operates in other countries and you are considering establishing a subsidiary in Spain, you are probably interested in advantages such as direct access to the European market, highly qualified talent, and a competitive tax framework. Spain combines stability, infrastructure, and a strategic position to manage operations both in Europe and Latin […]

David Búa Monjil November 3, 2025
International Tax

Form 200 in Spain: Corporate Income Tax Declaration for Multinationals

The Form 200 is the annual Corporate Income Tax (CIT) declaration in Spain, a mandatory requirement for subsidiaries of multinational groups operating in the country. This form reflects the taxable base, including income, expenses, deductions, and adjustments related to related-party transactions, double taxation treaties (DTTs), and transfer pricing. Errors in Form 200 can lead to […]

David Búa Monjil October 8, 2025