Cristina Díaz Pérez

FROM 2026 NEW DECLARATIONS TO BE FILED TO THE TAX OFFICE BY FINANCIAL ENTITIES: M196 & M170

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Starting in 2026, the Spanish Tax Office will enforce updated financial reporting obligations. These changes affect all self-employed individuals and businesses and will also impact banks and payment entities. The objective of the reform (Order HAC/747/2025 and Royal Decree 253/2025) is to provide more timely and detailed financial information, improving transparency, monitoring, and the ability … Read more

CBAM and EU Imports: Preparing Your Business for the 2026 Carbon Compliance Framework

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The Carbon Border Adjustment Mechanism (CBAM) is an EU regulatory framework designed to ensure that imported goods reflect the carbon emissions generated during their manufacturing process. Its primary objective is to prevent “carbon leakage”—a shift of production to countries with less stringent climate policies—and to maintain fair competition between EU producers and external exporters. As … Read more

Big Changes for the Self-Employed in Spain: What the 2023 Social Security Reform Means for You

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If you are self-employed in Spain, you have probably heard that the way you pay into Social Security has changed. Since January 2023, a new contribution system is being rolled out that ties what you pay more closely to what you actually earn. It is a big shift—and one designed to create a fairer, more … Read more

Understanding Annual Accounts in Spain: Legal Compliance and Strategic Insight

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A Crucial Legal Obligation for All Companies Registered in Spain In Spain, the filing of annual accounts (cuentas anuales) is a fundamental legal requirement for all companies listed in the Registro Mercantil (Commercial Registry). This obligation applies to all limited companies, whether they are actively trading, dormant, small, or large. Far from being a mere … Read more

The Role of Tourist Licenses in Regulating the Vacation Rental Market

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As global tourism continues to surge, authorities in popular destinations face increasing pressure to balance the economic benefits of travel with the well-being of local communities. A key regulatory tool in this effort is the tourist license—an official permit required for short-term vacation rentals. By enforcing legal compliance, protecting local economies, and promoting sustainable tourism, … Read more

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