To achieve your company’s internationalization objective, together with our expert strategic partners, we are able to work in coordination with your parent company’s staff to define the information we require, the key dates, and the accounting and tax policies to be applied. 

Before starting operations, it is important that you analyze whether your organization understands and is aware of the regulations and requirements you will need to comply with to avoid delaying your opening.

Rubicon & Partners offers you a turnkey service that, from a legal and administrative point of view, provides you with an infrastructure that will allow your company to dedicate itself exclusively to the development of a business plan.

With our advice, you will succeed in incorporating the legal entity, establishing the appropriate tax regime, producing accounting records, ensuring proper compliance with existing regulations and maximizing foreign trade benefits, among other aspects.

When a company decides to start operations in Europe, prior and timely advice is essential, because of the correct identification and choice of the best alternatives, as well as the type of company to be used, taking into account the particular characteristics of the investment and the objectives to be achieved.

Therefore, for a company to formally enter the market, it is necessary to first carry out the following activities:

  1. Legal and corporate analysis of the characteristics of the investment in order to develop a strategy.

  2. Request for information related to the incorporation of the company.

  3. Preparation of the powers of attorney to be granted abroad for the incorporation of the company in the Iberian Peninsula.

  4. Elaboration of the corporate agreement.

Once the activities of the previous section have been carried out, our Legal area starts the second phase, that is, the incorporation process.

1. Requirements for the incorporation of a Limited Company

-Tax Identification Number for the company and the partners/administrators.

– Deed of incorporation before a Notary Public, which will contain the Articles of Incorporation. 

  • Company name
  • Contributions of the partners
  • Articles of Incorporation
  • Appointment of administrators
  • Inscription in the Mercantile Registry
  • Money laundering – Ultimate beneficiary

2. Administrative Bodies 

  • Composition of the Board of Directors
  • Chief Executive Officer/ Executive Committees
  • Free position (unless otherwise provided for in the bylaws)
  • Directors’ liability


Also, if required, we can carry out all activities related to corporate governance: annual shareholders’ meetings, meetings where powers of attorney are granted or revoked, among others.

Tax Aspect

If a foreign investor wishes to venture into LATAM or Europe with a new business, it must align its tax strategies to global businesses, considering:

  • Structuring and divestment, as well as planning for the impact of new and proposed regulations.
  • Implementing cross-border tax strategies for investments, mergers and business investments, mergers and acquisitions.
  • The correct use of the tax treaties of the region where the company participates, whose incidence may be reflected in the repatriation of income or profits; and, in general, the correct analysis of the tax impacts that may derive from payments made from the location of the parent company to a foreign country.

At Rubicon and Partners, we have International Tax professionals who offer a comprehensive service, which helps to analyze the expected tax effects in the country, as a consequence of different business models; and to provide alternatives for the efficient implementation of the same.

Accounting and tax aspects

Once the company has been legally incorporated and the authority has granted it taxpayer registration, the following obligations must be fulfilled:


Prepare accounting records and financial statements, in the currency and rules of the country of destination.


Prepare monthly corporate tax returns (advance payment of corporate income tax, value added tax and withholding taxes).


Keep records of their operations in their respective legal books by type of operation, General Ledgers, Financial Statements Books, etc., according to the accounting rules of the country of destination.


At the moment of hiring its first employee, obtain the employer’s records, affiliation of its employees, elaborate the official payrolls respecting the local rules and report monthly employer’s contributions and withholdings made to the worker

Expatriate Employees

We provide services to national and international companies that have expatriate personnel, with the purpose of addressing the tax implications that could be faced by foreigners working in the Iberian Peninsula and Spanish or Portuguese who have migrated to another country.

The tax implications that may arise in a country depend on the analysis of the individual situation of the expatriate, which will determine his tax residence in Spain or Portugal or abroad, considering the local legislation and the existing treaties that avoid double taxation on Income Tax (if applicable).
Additionally, it will be defined if the expatriate has investments in Spain or abroad, in order to determine the tax treatment corresponding to its income, such as: leasing, dividends, interests, capital gains, as well as corporate stock plan.

Foreign Trade

Knowing the import and export schemes available is a fundamental part of successfully starting operations in the Iberian Peninsula or Latin America. This allows maximizing the use of the benefits and achieving compliance, in time and form, of all the regulations in customs and international trade matters.

Before a company starts foreign trade operations -or even before it is incorporated- it is necessary to design the customs structure of its organization, considering the tariff deferral or exemption programs and the different customs regimes compatible with its established objectives, among other elements.

Subsequently, once the company has been incorporated in the Iberian Peninsula or in any Latin American country, it is important to start the procedures for its registration in the Importers and Exporters Registry kept by the General Directorate of Customs, in order to obtain the permits and authorizations required for the import and/or export of goods.

Finally, before introducing goods into the national territory, the company must know the tariff classification of the goods, the tariff rates, the implications of the import and, if applicable, the application of any free trade agreement or program that allows obtaining a preferential benefit.

In Rubicon & Partners, through a specialized area, we can advise you, be your guide in any subject related to foreign trade and become a partner that will accompany you at any time: from your implementation process to your daily operation.