MULTIDISCIPLINARY ADVISORY
WITH NATIONAL AND INTERNATIONAL FOCUS
CM ASESORES
CM Asesores is a law and business advisory firm founded by Juan Cantarero Martínez in 1996.Throughout its trajectory, the firm has built its reputation thanks to its multidisciplinary advisory for both national and international clients.
The firm counts with professionals that have a wide-ranging experience and extensive academic training and who put their expertise at the service of their clients.
Our professionals act ethically and with the utmost loyalty towards the client, maintaining an absolute commitment to their interests.
Within our objectives, we want our clients to receive personalized and thorough attention from the best specialist in the field at all times.
We attend our clients in English, French, Finnish and Russian.




AREAS
National and International Taxation
NON-RESIDENT TAX
Corporate TAX
Tax advisory on Corporate Tax Filings. Optimization of Tax credits. Special regimes. Year-end closing.
Tax Consolidation
Corporate groups. Regime Implementation. Accounting and tax advisory on consolidated statements.
Tax Audit
Determination of Tax contingencies in business acquisitions.
Personal Income Tax
Individuals, personal income tax planning. Legal persons, withholdings, fringe benegits.
Large Assets and Family Business
Family estate tax planning.
Inheritance Tax
Succession planning. Tax exemptions and credits.
VAT, Special Taxes and Customs
Advisory for international trade companies. Imports and exports. Tax deposits. Intra-community operations. Non-established special regimes. VAT returns. Special Taxation on Manufacturing. Customs Inspection.
Transfer tax and stamp duty
Real estate and commercial operations.
Tax Procedure
Tax inspections. Verification and collection of the different taxes. Economic-administrative appeals and claims. Collections procedure. Penalty procedure.
Taxation of Autonomic Communities and Town Councils
Real Estate Tax. Regional fees, royalties and surcharges. Other taxes.
Foundations and non-profit organizations
Tax incentives. Special Corporate Tax regime. Regime selection. VAT pro-rata. Management of Government procedures.
International Tax Planning
Advisory on international corporate structures. Coordination and implementation of international structures. Subsidiaries and branches. Permanent establishments. Expatriate compensation. Entities holding foreign securities. Double taxation treaties.
Non-Resident Income
Permanent establishments. Expatriate personal income tax. Taxation in Spain of income obtained by non-residents.

Accounting
CM Asesores offers you ongoing professional advisory to guarantee that your accounting information represents the financial reality of your company at all times, thus facilitating decision-making.
Highlighted Accounting service:
- Comprehensive accounting advisory.
- Company valuation.
- Administrative management analysis.
- Opening and closing of companies.
- Management of Government Procedures.
- Balance sheet analysis.
- Financial statement preparation.
- Updating of overdue accounts.
- Legalization of Official accounting books. (Journal, Balance Sheet and General Ledger book, Minutes book, Shareholder Register book, etc.).
- Record books of invoices issued and received.
- Annual Statements: Balance Sheet, Profit and Loss Statement, Statement of Changes in Equity, Cash Flow Statement, Annual Report, and General Meeting Resolution.
- Preparation and submission of the Annual Statements to the Mercantile Registry.
- Advisory and training for your accounting staff.

Labor
Area that meets the companies’ needs in everything related to labor compliance management and social security.
Highlighted Labor services:
- Payroll and social security.
- Worker´s Contracts.
- Settlements.
- Registration, cancellation and updating of worker information.
- Quarterly income tax letter preparation (model 111).
- Annual income tax summary preparation. (model 190).
- Employee income certificate.
- Family income certificate (model 145).
- Reporting of employee registrations, sick leave, and workplace accidents.
- Employee warnings and reprimands.
- Human resources advisory.
- Labor Inspection Book.
- Attendance of conciliation acts, social courts and labor inspections.
- Social Security Registration of Self-Employed Workers.
- Immigration: Applications for work and residence permits and their renewal.

Business Law
Area that covers the needs regarding the formation of commercial companies and compliance with formal Mercantile Registry obligations.
Highlighted Business Law services:
- Formation of business entities: (limited, partnerships, corporations, etc.)
- Modifications of Operating Agreement, registered address, and company Directors.
- Legalization of Official accounting books. (Journal, Balance Sheet and General Ledger book, Minutes book, Shareholder Register book, etc.).
- Preparation of meeting minutes and transfer to the minutes book.
- Annual General Meeting Resolution Report
- Preparation and submission of the Annual Statements to the Mercantile Registry.
- Share capital increases and reductions, company transformation, company liquidation.

Property Administration
- Accounting and account statements.
- Issuance and collection of receipts, including monitoring of returns and delinquencies.
- Periodic visits and inspection of facilities.
- Direct advisory to the association President and association members.
- Attendance to ordinary and extraordinary meetings. Formation of associations for properties that require them.
- Legalization of minutes book.
- Annual budget preparation.
- Insurance claim management and monitoring until resolution.

Administrative Procedures
Registry:
Property registry:
Commercial Registry:
Civil registry:
Certificates:
Foreigner:
General business:
Filing of Titles and deeds.
Reports.
Certificates. Bookkeeping Journal entries.
We have a permanent online connection with the Mercantile Registry.
Filing of Titles and Deeds.
Reports.
Certificates.
Submission of Statements.
Legalization of Books.
Retention of Title.
Title release.
Filing of Company Names.
Publishing announcements in Press, BOE and BORME.
Civil Registries Certificates.
Birth.
Marriage.
Death.
Central Civil Registry Registrations.
Company Names.
Wills.
Criminal record.
Birth.
Marriage.
Death.
Work and residence permits and special regimes.
Family reunification.
Visa regime in Spain.
Community regime.
All about the procedures for community foreigners to settle in Spain.
Contingents for foreign workers to access the labor market with work authorizations: Legal information on job characteristics for accessing work permits.
Nationality: Legal information on the requirements and procedures to obtain Spanish nationality.
Document Translation and Legalization.
Registration procedures.
Local Tax Payment.
Real Estate Division
- Mediation in Real Estate Sales.
- Fiscal and tax advice in Real Estate transactions.
- Legal advisory on Property Sales. Drafting of Contracts and specific clauses.
- Analysis and advisory on Other legal figures: usufruct, purchase options.
- Legal, administrative and tax management of assets.
- Facility Maintenance Contracts, general services, etc.
- Inheritance, bequests, division of property upon dissolution of marriage, marital agreements.
- Lease Advisory. Tenant eviction. Lease Agreements.

REQUEST A QUOTE
Fill in the form below and one of our advisors will get in touch shortly.
In accordance with the provisions of Organic Law 3/2018, of December 5, on the Protection of Personal Data and guarantee of digital rights (LOPD-GDD), we inform you that the data you provide us will be registered in a file, owned by JUAN CANTARERO MARTÍNEZ (CM ASESORES), with the sole purpose of attending your requests for information.
The treatment of these data will be carried out with complete confidentiality and you can exercise your rights of access, rectification or cancellation of them at any time. To this end, you should write to JUAN CANTARERO MARTÍNEZ, with address at CL. ROW, 5 - 2º B - 2º C. EDIF. BANCO SANTANDER II. 29007. MÁLAGA.
CONTACT
C/ Hilera, 5 , 2ºB y C
Edif. Banco Santander II 29007 Málaga
Tlf.: 952 61 46 48
info@cmasesores.eu