Articles on international taxation, expatriates and business advisory.
Subsidiary, branch or non-resident entity in Spain: a three-column comparison covering liability, 2026 tax rates, profit repatriation, exit costs and closure.
A foreign company can sell in Spain with a non-resident tax number and a VAT registration, no entity required. Options, fiscal representation, OSS and the PE line.
What it really costs to set up and run a Spanish company in 2026: full CAPEX breakdown (notary, registry, tax ID) and the annual OPEX of the first year.
How to pull profits out of a Spanish subsidiary up to a foreign parent: dividends, interest, royalties, management fees, capital reductions. Country-by-country WHT, ETVE, EU parent-subsidiary, substance, and Pillar 2.
How to correctly apply a Double Tax Treaty in Spain: residence certificates, Modelos 210/216/296, MLI PPT clause, US/UK/FR/DE/PT/LatAm case-by-case rates and the recurring errors AEAT regularises.
2026 guide to identifying when a foreign company's activity creates a permanent establishment in Spain: LIRNR criteria, OECD MTC, AEAT case law, typical scenarios and mitigation.
2026 tax comparison of Spain (ETVE), Portugal, Ireland and the Netherlands as jurisdictions for European holdings and subsidiaries: effective rates, exemptions, substance, Pillar 2.
Real cost breakdown of operating a Spanish subsidiary of an international group in 2026: incorporation, effective taxation, payroll, compliance, advisory. Indicative figures by company size.
2026 guide for foreign companies with remote employees in Spain: digital nomad visa, Beckham regime, A1 certificate, permanent establishment risk and EOR vs subsidiary.
2026 guide to opening a Spanish corporate bank account as a foreign-owned company: UBO requirements, NIF, banks vs neobanks, typical timelines and common pitfalls.
