= Doing Business reform making it easier to do business. 
= Doing Business reform making it more difficult to do business.
DB2013:
Employing Workers:
Spain temporarily allowed unlimited duration of fixed-term contracts.
Trading Across Borders:
Spain reduced the time to import by further expanding the use of electronic submission of customs declarations and improving the sharing of information among customs and other agencies.
Resolving Insolvency:
Spain strengthened its insolvency process by making workouts easier, offering more protections for refinancing agreements, allowing conversion from reorganization into liquidation at any time, allowing reliefs of the stay under certain circumstances and permitting the judge to determine whether an asset of the insolvent company is necessary for its continued operation.
DB2012:
Starting a Business:
Spain eased the process of starting a business by reducing the cost to start a business and decreasing the minimum capital requirement.
DB2011:
Trading Across Borders:
Spain streamlined the documentation for imports by including tax-related information on its single administrative document.
Resolving Insolvency:
Spain amended its regulations governing insolvency proceedings with the aim of reducing the cost and time. The new regulations also introduced out-of-court workouts.
DB2010:
Paying Taxes:
Spain relieved the tax burden on business by reducing the corporate income tax rate from 32.5% to 30% and with efficiency gains due to the electronic filing and payment system.
DB2008:
Paying Taxes:
Spain made it less costlier to pay taxes for companies, by reducing CIT rates.