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When does a foreign company create a permanent establishment in Spain?

A US software company assigns one of its sales managers to Spain for 18 months. No office is rented. No Spanish company is incorporated. The…

A multinational group consolidates under IFRS. Its Spanish subsidiary files accounts under Spanish GAAP. The group auditor signs off on

Your company is headquartered outside the EU. You do not have a stock market listing in Europe. And yet —

Every acquisition that goes wrong has one thing in common: the buyer did not know what they were actually buying.

A parent company in Germany lends €5 million to its Spanish subsidiary — interest-free. Simple and convenient. Two years later,

Germany is consistently one of the top five foreign investors in Spain. Yet every week, German businesses and individuals arrive

In 2023, Spain’s data protection authority — the AEPD — issued fines totalling over €20 million to companies that failed