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Does your company carry out a significant volume of transactions with foreign companies or hold assets and liabilities abroad? The third quarter of 2026 ends on 30 September. For certain companies, this means an additional reporting obligation before the Bank of Spain: filing the quarterly Form ETE. Companies subject to quarterly reporting will have until
The Spanish Supreme Court has recently established an important criterion for companies carrying out corporate restructuring transactions under the FEAC regime. In Judgment 949/2026 of 20 July, the Court clarifies that if the Spanish Tax Agency considers that a transaction pursues an abusive tax advantage, it cannot automatically eliminate all the effects of tax neutrality
On 12 August 2026, the new European Packaging and Packaging Waste Regulation, known as the PPWR, will start to apply generally across the European Union. The Regulation establishes a common framework throughout the EU and covers packaging across its entire lifecycle, from design and composition to marketing, reuse, recycling and waste management. Its scope includes
A company with a revoked Spanish tax identification number (NIF) may become practically blocked before the Commercial Registry in Spain. Even the resignation or removal of its director may remain unregistered until the situation is regularised. This has been confirmed by a recent resolution of the Spanish Directorate-General for Legal Certainty and Public Faith, published
In many companies, SMS remains a common way to communicate with customers, users or suppliers: appointment confirmations, delivery notifications, verification codes, commercial notices, payment reminders… However, when these messages are sent identifying the sender with a commercial name, a brand or a company name, it is no longer enough for the technology provider to manage
Company creation in Spain has started 2026 with positive figures. According to the Quarterly Commercial Registry Statistics of the Spanish Association of Registrars, 39,259 new companies were incorporated in the first quarter of the year, 28.3% more than in the first quarter of the previous year. In addition, between April 2025 and March 2026, there
In Spain, administrative and regulatory procedures are increasingly digitalised. For foreign companies with a presence in Spain, having a valid electronic identification method is becoming increasingly necessary. One recent example is electronic certificate non-resident entity Spain. The new Alias Registry approved by the CNMC for alphanumeric identifiers used in SMS, MMS and RCS messages sent
Each year, before 30 April, companies must legalise their corporate books with the Commercial Registry, in compliance with the provisions of the Spanish Commercial Code and the Commercial Registry Regulations. For many businesses, this is simply another item on the annual compliance calendar. However, these books contain essential corporate information, such as how decisions are
. The holding of shareholders’ meetings by electronic means has become standard practice for many companies. In this context, corporate digitalisation has raised several questions in recent years, particularly regarding the requirement for the notary to be physically present at the same location as the chair of the meeting or at the company’s registered office.
Throughout 2025, various legal, administrative, and supervisory measures are being implemented and consolidated in Spain, directly affecting how foreign companies operate, comply with regulations, and structure their corporate information. For international groups with subsidiaries or business activity in Spain, staying aligned with these developments is essential to avoid delays, ensure proper compliance, and maintain operational
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