Mario Martínez Ramos is Tax Advisor and Accountant at MMR Consultant, the tax, accounting and business advisory firm based in Málaga with offices in Marbella, on the Costa del Sol. He works in English and Spanish.
Mario is a practising economist, registered with the Colegio de Economistas de Málaga since 2016 under membership number 661, and holds a degree in Economics and Business Studies (Licenciado en Ciencias Económicas y Empresariales). You can check his registration in the Colegio’s public register.
At MMR Consultant, Mario signs the firm’s articles on Spanish tax. Each article shows the date it was last checked against official sources, and lists those sources at the end.
What Spanish law requires of a business's books and records, how long to keep them, the key filing deadlines and how good bookkeeping saves time and money.
Accounting and tax mistakes expat business owners in Spain make most: late registration, wrong Social Security status, VAT invoices, records and deadlines.
A first-year checklist for a new business in Spain: census registration, VAT returns, corporate tax, accounting books, annual accounts and payroll deadlines.
UK income after moving to Spain: Spanish tax residence tests, the UK-Spain treaty for pensions, salaries and rent, filing dates, penalties and business tax.
Spanish Wealth Tax for expats: who files, the 700,000 and 2 million euro thresholds, Andalusia's relief, the Solidarity Tax and how it differs from IBI.
Autónomo, SL, SA or branch? Compare liability, minimum capital, tax on profits and Social Security before you set up a business in Spain as a foreigner.
How expats and businesses can choose an accountant and tax adviser on the Costa del Sol: what to look for, questions to ask, fees and the taxes involved.
How a foreign founder sets up a Spanish limited company (SL) in 2026: name certificate, the 1 euro capital rule, notary, registration, NIF and first filings.
Read the guide
Let us work for your peace of mind
Tell us about your case today and take the first step towards legal and financial confidence in Spain.