Home | Archivo de Javier Martínez

Javier Martínez is a founding partner of Leialta. Economist specialising in international business accounting management.
Form 296 is the annual summary return for income paid to non-residents in Spain (IRNR).
Form 296 in Spain: what it is, who must file it and how to submit it

Form 296 is the annual informative return used in Spain to report income paid to

23
Jan
Infographic explaining professional and contribution groups in Spain: key differences, updated table, how to classify employees, and impact on payroll.
Professional groups and contribution groups in Spain: differences, table, and examples

Understanding how professional groups (and, where applicable, collective agreement categories or levels) and contribution groups

28
Oct
Infographic about split payroll in Spain: what it is, differences with shadow payroll, when to apply it, benefits and legal framework.
Split payroll in Spain: when to apply it and how to manage it

Split payroll, also known as divided payroll or international payroll, is one of the most

24
Sep
Key employer obligations in Spain: Social Security registration, salary compliance, working hours record, equality and workplace safety.
Spanish Employment Law and Hiring Rules for Foreign Companies

One of the most sensitive issues for any foreign organisation wishing to operate in Spain

27
Aug
The negative certificate from the Central Mercantile Register ensures the selected company name is available and reserved for six months.
Negative certificate of company name: What is it and how to apply for it?

  Once you have decided to start up and create a company, one of the

30
Jul
Tax changes for enterprices and self employed in 2025
2025 Tax Changes in Spain for Companies and the Self-Employed

The year 2025 has started with a series of regulatory changes that should be on

18
Jun
How to create a company in Spain step by step

You probably know that starting a business in Spain is an exciting opportunity — but

15
Jan
Steps to dismiss an employee for serious and culpable breach of contract
What is the procedure for dismissing an employee?

If you are an employer you will know that the decision to dismiss an employee

23
Oct
What are the essential elements of the occupational health and safety policy?
What contents should be included in the occupational health and safety policy?

According to data from the Ministry of Labor, between January and February 2024 there were

15
Oct
Company obligations when hiring foreigners in Spain
Company obligations when hiring foreigners in Spain

Do you want to hire foreigners in Spain? Do you know what the regulations establish

15
Jul
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