Tax, Business & Property Blog in Fuerteventura

Business September 28, 2026 What an employee really costs in Spain in 2026: the €1,221 minimum wage, the employer's 30.65 % and two worked payrolls for Fuerteventura Before the offer goes out, the employer needs one number: what the person will cost every month. The 2026 minimum wage is €1,221 in fourteen payments, €17,094 a year; on top of any salary the company pays 30.65 % in fixed contributions plus an accident premium set by its activity code, 1.50 % for office work. Two worked payrolls — the minimum wage and €2,000 gross — the costs that never appear on the payslip, the hiring bonuses that lower the bill and what a Fuerteventura convenio adds. 16 min read

Business September 25, 2026 ZEC: the registration window closes on 31 December 2026 — the real timeline to file in time from Fuerteventura The ZEC window closes on 31 December 2026, and the law is precise about what must exist by then: the Consortium's authorisation, not the company and not the entry in the register. The two-month clock and the silence that means refusal, the eighteen months to register afterwards, the memoria the regulation demands, Fuerteventura's thresholds of three jobs and €50,000, the €1,800,000 cap at 4 %, the fees, the extension talk, and the calendar counted backwards from December. 15 min read

Business September 21, 2026 Closing a business in Spain the clean way: ceasing as an autónomo, dissolving an SL and the final returns A business does not stop existing when it stops trading. The autónomo has six days for the Social Security baja and a month for the two tax censuses, then the last quarterly and annual returns; the cessation benefit only comes with losses, enforcement or a lost licence, never with a voluntary closure. An SL closes in three acts — dissolution, liquidation, extinction — with 1 % transfer tax for the partners and a final corporation-tax return, and a dormant company costs more than its funeral. 19 min read

Business September 14, 2026 Expanding to the Canaries as a foreign company: branch, subsidiary or permanent establishment A foreign company arriving in Fuerteventura has two doors — a Spanish subsidiary or a registered branch — and a trap: the permanent establishment that exists the day a fixed place or a signing employee does. What each vehicle is, what each pays, why the ZEC, RIC and DIC follow the establishment rather than the legal form, how dividends and remittances leave under the UK and German treaties, and how remote staff create a taxable presence nobody registered. 13 min read

Business September 11, 2026 The DIC: the 25 % Canary investment credit — what qualifies, the 70 % ceiling and when it beats the RIC A Canary business that buys a new machine, van, server or workshop earns a 25 % credit against its corporate tax — or income tax for the self-employed — up to 70 % of the year's tax, with fifteen years to use the rest. What qualifies, the 2024 Supreme Court ruling that raised the ceiling from 50 % to 70 %, second-hand assets, and a worked example on a €40,000 machine that shows when the DIC beats the RIC. 10 min read

Business September 7, 2026 Paying yourself from your SL in 2026: salary, dividends or both Three doors out of an SL — a director's salary, a dividend or an invoice to your own company — each with its 2026 rules: the 35 % retention, the €1,424.40 RETA floor for autónomos societarios, 19–21 % corporate tax and the 19–30 % savings scale. One Fuerteventura example run through all three at €60,000 and €120,000, and the mix that wins. 10 min read

Business September 4, 2026 The RIC explained for small companies: 90 % of profit, the three-year clock and what counts as investment The Reserva para Inversiones en Canarias is the biggest tax lever a profitable island business has — and the one small companies use least or worst. On 2026 rates a micro company that keeps €100,000 of profit can reserve about €87,900 and pay about €2,300 of corporate tax instead of €20,000, if the money is invested in time and held for five years. What counts as investment, the 2025 door to long-term rental homes, the self-employed version, and what a breach costs. 10 min read

Business August 27, 2026 The Second Chance Law after February 2026 — how much tax and Social Security debt can actually be cancelled In February 2026 the Supreme Court settled the question that decides most self-employed insolvencies — what happens to debts with Hacienda, Social Security and the Canary tax agency. The caps now apply per creditor, surcharges and late-payment interest are cancelled in full, and a liability derivation no longer shuts the door by itself. The arithmetic, on a real file, for an autónomo in Fuerteventura. 7 min read

Business August 8, 2026 The ZEC — how companies in Fuerteventura pay 4% corporate tax, and why the clock is ticking The Canary Islands Special Zone lets qualifying companies pay 4% corporate tax instead of 25% — with lower thresholds in Fuerteventura than in the capital islands. The current registration window runs to the end of 2026, and the process takes months. 5 min read

Business July 3, 2026 Autónomo or SL? Starting a business in Spain in 2026 — real costs, real timelines Self-employed or limited company is the first structural decision every new business in Spain faces. The 2026 numbers on both sides — social security brackets, the €80 flat rate, corporate tax at 19–21% for micro companies — and the Canary factors that tilt the answer. 6 min read

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