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SII AEAT for Spanish firms: scope and deadlines
Compliance Fiscal

SII AEAT for Spanish firms: scope and deadlines

SII AEAT for Spanish firms: scope and deadlines By Ivor Padilla, co-founder of Gradion · Published on 11 April 2026 · Last updated: 11 April 2026 · 10 min read When someone inside a Spanish accountancy or tax firm searches for SII AEAT, they are usually not looking for a textbook definition of the acronym. They are trying to answer something more practical: what Spain's tax authority actually says, whether the regime applies to them, which deadline matters, and why the team always ends up chas

Ivor Padilla

Ivor Padilla

Co-Founder & Engineering Director

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Spain's e-invoicing mandate: what self-employed workers must know
Compliance Fiscal

Spain's e-invoicing mandate: what self-employed workers must know

Spain's e-invoicing mandate: what self-employed workers must know Spain's new mandatory B2B e-invoicing requirement now has its legal foundation in place. If you are a freelancer, consultant, or self-employed professional issuing invoices to business clients in Spain, it applies to you. Royal Decree 238/2026, published in Spain's Official State Gazette (BOE) on 31 March 2026, lays out the rules. No turnover threshold, no flat-rate-scheme exemption, no grace period for being a sole trader. The r

Electronic signature: when it works, when it doesn't
Firma Digital

Electronic signature: when it works, when it doesn't

Electronic signature: when it works, when it doesn't, and how to integrate it into your case file Electronic signatures save time, but only when you have the right level for the right act, and when the signing process is embedded in your case file workflow rather than bolted on as an afterthought. In this post you will learn exactly when each tier of electronic signature is legally accepted in Spain, when a court, land registry, or notary will reject it, and how law firms that have stopped chas

Accounting advisory in Spain: what it does and costs
Gestorias Asesorias

Accounting advisory in Spain: what it does and costs

Accounting advisory in Spain: what it does and costs If you are a freelancer or small business owner in Spain trying to work out whether you need an accounting advisory (asesoría contable), or if you run a practice and want to understand where your team's hours actually disappear every month, this is the post for you. The service is widely used but poorly explained, and it is routinely confused with two adjacent services (gestoría and asesoría fiscal) that do related but distinct work. This ar

Royal Decree 238/2026: e-invoicing rules for advisers
Compliance Fiscal

Royal Decree 238/2026: e-invoicing rules for advisers

Royal Decree 238/2026: e-invoicing rules for advisers If you advise Spanish SMEs from London, Dublin, or Madrid (or you sit on the compliance team of a European firm tracking the Spanish rollout), Royal Decree 238/2026 is the piece of legislation that turns three years of speculation into actual rules. It is the implementing regulation that finally puts technical detail behind Spain's Crea y Crece (Create and Grow) Act, and it landed in the Official State Gazette (BOE) on 31 March 2026. The re

AEPD and AI: what Spain's regulator expects from your firm
Compliance

AEPD and AI: what Spain's regulator expects from your firm

AEPD and AI: what Spain's regulator expects from your firm By Ivor Padilla and Gabriel Naranjo, co-founders of Gradion · Published on 10 April 2026 · Last updated: 10 April 2026 · 21 min read The AEPD — Spain's Agencia Española de Protección de Datos — is the authority that inspects, fines and publishes hard criteria on how artificial intelligence can (and cannot) be used when personal data is involved. It is not an abstract European body: it is the regulator that will put your firm's name on

Modelo 303 in 2026: Spain's VAT return, explained
Compliance

Modelo 303 in 2026: Spain's VAT return, explained

Modelo 303 in 2026: Spain's VAT return, explained By Ivor Padilla, co-founder of Gradion · Published 10 April 2026 · Last updated: 10 April 2026 · 14 min read If you run a practice in Spain — a law firm, a gestoría, a tax advisory — and you file the Modelo 303 every quarter for dozens or hundreds of clients, you probably don't need anyone to explain what it is. What you do need is a single place where you can see, clearly, what has changed in 2026 (the new Box 112, Order HAC/27/2026), how the

Document management for firms in Spain: a 2026 guide
Legal Tech

Document management for firms in Spain: a 2026 guide

Document management for firms in Spain: a 2026 guide By Ivor Padilla, co-founder of Gradion · Published on 10 April 2026 · Last updated: 10 April 2026 · 15 min read If someone in your firm is searching for "document management", they are almost certainly not looking for an enterprise DMS with AES-256 encryption. They are looking for the answer to a much more practical question: how do we stop wasting hours every week moving invoices, payslips and deeds into folders nobody can find again? This

Data protection for Spanish law firms: a 2026 guide
Compliance

Data protection for Spanish law firms: a 2026 guide

Data protection for Spanish law firms: a 2026 guide By Ivor Padilla and Gabriel Naranjo, co-founders of Gradion · Published on 10 April 2026 · Last updated: 10 April 2026 · 15 min read Data protection in a law firm is not the privacy notice on your website, and it is not the PDF that an external consultant signed back in 2018. It is the living file that a partner has to be able to open tomorrow if the Spanish data protection authority (AEPD) comes calling, if a client asks for everything the f

EU AI Act: a practical guide for professional firms 2026
Compliance

EU AI Act: a practical guide for professional firms 2026

EU AI Act: a practical guide for professional firms 2026 By Ivor Padilla and Gabriel Naranjo, co-founders of Gradion · Published on 10 April 2026 · Last updated: 10 April 2026 · 20 min read The EU AI Act — Regulation (EU) 2024/1689, known in Spain as the Reglamento europeo de IA and in the general press as the "AI Act" or the "EU AI law" — is the most talked-about piece of digital legislation of the past year. And the most misread in the context of a typical professional services firm. Almost

Ley Crea y Crece: what it really means for your firm in 2026
Compliance

Ley Crea y Crece: what it really means for your firm in 2026

Ley Crea y Crece: what it really means for your firm in 2026 By Ivor Padilla, co-founder of Gradion · Published 10 April 2026 · Last updated: 10 April 2026 · 16 min read Spain's Ley Crea y Crece was marketed as a sweeping package: a €1 minimum share capital for limited companies, late-payment enforcement, a new crowdfunding regime, express municipal licensing. But the reason most people (clients, partners at professional services firms, the odd curious founder from abroad) end up Googling it i

Mandatory B2B e-invoicing 2026: RD 238/2026 is here
Compliance

Mandatory B2B e-invoicing 2026: RD 238/2026 is here

Mandatory B2B e-invoicing 2026: RD 238/2026 is here By Ivor Padilla, co-founder of Gradion · Published 10 April 2026 · Last updated: 10 April 2026 · 20 min read For more than three years, any conversation about mandatory B2B e-invoicing in Spain ended with the same footnote: "the Create and Grow Act anticipates it, but it depends on an implementing royal decree that has still not been published". That limbo ended on 31 March 2026, when Spain's Official State Gazette (the BOE) published Real De

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