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Articles on international taxation, expatriates and business advisory.

International Tax

Tax Compliance for Multinational Corporations in Spain

What Does Tax Compliance Mean for a Multinational in Spain? Tax compliance for a multinational corporation in Spain is not just a legal requirement — it’s a critical component for operating safely, efficiently, and in alignment with group-wide objectives. From VAT registration to proper transfer pricing and use of the tax consolidation regime, every decision […]

David Búa Monjil May 14, 2025
International Tax

How to Manage VAT Compliance for Multinational Companies in Spain: 2025 Updates

Introduction Value Added Tax (VAT) is one of the main indirect taxes in Spain, and its proper management is essential for any international company operating in the country. For multinationals, VAT compliance involves not only submitting returns correctly, but also adapting to constant regulatory changes and coordinating with the group’s tax teams. This article complements […]

David Búa Monjil April 24, 2025
Setting Up in Spain

The Ultimate Guide to Establishing and Operating a Subsidiary in Spain for International Companies

1. Introduction Spain has established itself as an attractive destination for international companies looking to expand their presence in Europe. Its strategic location, solid economic environment and tax advantages make the country a key gateway to the European market. However, opening and managing a subsidiary in Spain goes far beyond a simple administrative procedure: it […]

David Búa Monjil April 15, 2025
International Tax

What Are the Requirements for Forming a Tax Group in Spain?

For multinational companies operating in Spain, tax efficiency is a key factor in financial strategy. One way to optimize taxation is by forming a tax group, a system that allows companies within the same corporate structure to consolidate their tax obligations under a single entity. But what does it take to form a tax group […]

David Búa Monjil March 7, 2025
Financial Management

What is the difference between a Rolling Forecast and a traditional forecast?

In today’s dynamic business environment, financial planning is essential for the success of any organization. Two predominant approaches in this field are the traditional forecast and the Rolling Forecast. Understanding their differences, objectives, and applications is crucial to determining which one best suits the specific needs of a company. Both the traditional forecast and the […]

David Búa Monjil February 14, 2025
International Tax

What is Withholding Tax? Complete Guide for International Companies in Spain (2026)

If you manage an international business or are involved in cross-border transactions, chances are you’ve come across the term “withholding tax.” While it might seem confusing at first, it’s essential to understand, as it directly impacts the way international payments are managed. In this article, we explain what withholding tax is, how it works, and […]

David Búa Monjil January 21, 2025
International Tax

What is transfer pricing and how do you calculate it

In a progressively globalized business world, multinational companies face complex challenges when managing their operations and complying with tax regulations in different countries. One of the key concepts they must master is transfer pricing. But what exactly is this term, and how are transfer prices calculated? What is transfer pricing? Transfer pricing refers to the […]

David Búa Monjil December 17, 2024
Setting Up in Spain

How to obtain a Tax Identification Number for your business in Spain?

The Tax Identification Number (NIF) is an essential requirement for any company planning to operate legally in Spain. Without this number, you won’t be able to conduct business activities or meet the tax obligations set by the Spanish Tax Agency (Agencia Tributaria). In this article, we’ll explain what the NIF is, why you need it, […]

David Búa Monjil December 4, 2024
International Tax

Who must file form 349?

If you are a business owner or work in a company’s finance department, it’s essential to understand the tax requirements you must meet. One of these is filing form 349, a key document in managing VAT for intra-community transactions. In this article, we explain who is obligated to file Form 349, what it is used […]

David Búa Monjil November 20, 2024
Mobility & Talent

SMAC Process in Spain: Mandatory Labor Conciliation Explained (2026)

When a conflict arises between a company and its employees, the last thing you want is a lengthy and expensive court case. This is where the SMAC process comes in. In this article, we’ll break down what the SMAC process entails, when it’s necessary, and how it can help avoid the stress and costs of […]

David Búa Monjil November 6, 2024