Javier Martínez, autor en Leialta

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Javier Martínez is a founding partner of Leialta. Economist specialising in international business accounting management.

how to calculate it and what it is used for EBITDA

EBITDA: what it is, how to calculate it and what it is used for

EBITDA is a key financial metric used to analyse a company’s operating performance. It is

Bloqueo societario en empresa: socios en conflicto ante un engranaje bloqueado y contrato con cláusulas de desbloqueo y prevención del deadlock.

Corporate deadlock: what it is, how to avoid it and how to resolve it

Corporate deadlock is one of the most delicate situations a company can face. It arises

Spanish inheritance tax for non-residents showing regional tax differences and key filing deadlines

Spanish Inheritance Tax for Non-Residents

If you inherit property, money or investments in Spain but live abroad, you may still

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

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

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

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

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

How to create a company in Spain step by step

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

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

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