Consolidated Compliance Calendar & Dashboard — Marea Digital Group
Illustrative work product prepared for a fictional company (Marea Digital). Deadlines are indicative and must be confirmed against current local rules and by local counsel/tax advisers before reliance. Not legal advice.
This calendar tracks the ongoing corporate, tax, employment, foreign-investment and privacy obligations of the four wholly-owned operating subsidiaries of Marea Digital, S.L. (Madrid) — in Spain (S.L.), Denmark (ApS), Mexico (S. de R.L. de C.V.) and Brazil (Ltda.) — with the US parent, Marea Digital, Inc. (Delaware), holding the group. It is organised as one table per jurisdiction covering both recurring obligations (accounts, income tax, VAT/indirect tax, payroll, annual approvals, beneficial-owner updates, foreign-investment reporting, privacy/RoPA review, licence renewals) and event-driven obligations (director change, capital increase, ownership change, registered-office change, hiring, termination, intercompany loan, new processing activity, data breach, dividend distribution, business-line expansion), followed by a Consolidated Dashboard and a RAG readiness summary for the group General Counsel.
All tax deadlines are flagged for confirmation by the local tax adviser. Every deadline below is indicative, computed on the working assumption of a calendar financial year (31 December) unless a local default differs, and must be confirmed against current local rules before any filing. The Status column reflects readiness of Marea Digital's internal records as at the calendar date, not the filing itself.
1 Spain — Marea Digital, S.L. (Madrid)
Authorities: Registro Mercantil de Madrid, AEAT (tax), TGSS / Seguridad Social (social security), Registro de Inversiones Exteriores (foreign investment, DGCOMINVER), AEPD (data protection).
| Obligation | Entity | Authority | Trigger | Frequency | Deadline calculation | Internal owner | External adviser | Required inputs | Filing evidence | Penalty / consequence | Source | Source language | Status |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annual accounts approval | Marea Digital España, S.L. | General meeting (internal act) | Financial year end | Annual (recurring) | Within 6 months of FY end → by 30 Jun (FY 31 Dec) | Finance Lead | Local counsel + auditor (if applicable) | Draft accounts, management report, board proposal | Signed minutes (acta) in the minute book | Director liability; blocks deposit of accounts | Ley de Sociedades de Capital (LSC) arts. 164, 253 | Spanish (ES) | Green |
| Deposit of annual accounts | Marea Digital España, S.L. | Registro Mercantil de Madrid | Approval of accounts | Annual (recurring) | Within 1 month of approval → typically by 30 Jul | Finance Lead | Local counsel | Approved accounts, certification of approval, ownership sheet | Registry filing receipt (huella / depósito) | Registry sheet closure; fines up to €60,000 | LSC art. 279; Reglamento del Registro Mercantil (RRM) | Spanish (ES) | Amber |
| Legalisation of company books | Marea Digital España, S.L. | Registro Mercantil de Madrid | Financial year end | Annual (recurring) | Within 4 months of FY end → by 30 Apr | Company Secretary (interim: Finance Lead) | Local counsel | Minute book, member register, accounting ledgers (electronic) | Registry electronic legalisation receipt | Irregularity in book-keeping; evidentiary weakness | Ley 14/2013 art. 18; Código de Comercio art. 27 | Spanish (ES) | Amber |
| Corporate income tax return (IS) | Marea Digital España, S.L. | AEAT | Financial year end | Annual (recurring) | Form 200 — 25 days after 6 months from FY end → ~25 Jul (confirm with tax adviser) | Finance Lead | Local tax adviser (confirm) | Approved accounts, tax adjustments, prior-year losses | AEAT acknowledgement (justificante Modelo 200) | Late-filing surcharge + interest; penalties | Ley 27/2014 (LIS); Modelo 200 | Spanish (ES) | Amber |
| Corporate income tax prepayments | Marea Digital España, S.L. | AEAT | Instalment periods | 3× per year (recurring) | Form 202 — 1–20 Apr, Oct, Dec (confirm with tax adviser) | Finance Lead | Local tax adviser (confirm) | Interim results / prior-year base | AEAT justificante (Modelo 202) | Surcharge + interest | LIS art. 40; Modelo 202 | Spanish (ES) | Amber |
| VAT returns (IVA) | Marea Digital España, S.L. | AEAT | Taxable supplies | Quarterly + annual (recurring) | Form 303 by 20th of month after quarter (Q4 by 30 Jan); annual Form 390 by 30 Jan (confirm) | Finance Lead | Local tax adviser (confirm) | Sales/purchase ledgers, EU B2B (ROI/VIES) data | AEAT justificante (Modelo 303/390) | Surcharge + interest; penalties | Ley 37/1992 (LIVA); Modelos 303/390 | Spanish (ES) | Green |
| Intra-EU recapitulative statement | Marea Digital España, S.L. | AEAT | Intra-EU B2B supplies (e.g. to Denmark ApS) | Monthly/quarterly (event-conditioned) | Form 349 by 20th of following month (confirm) | Finance Lead | Local tax adviser (confirm) | Counterparty VAT numbers (VIES), invoice totals | AEAT justificante (Modelo 349) | Penalty per omission/error | LIVA; Modelo 349 | Spanish (ES) | Amber |
| Withholding returns (payroll/rent) | Marea Digital España, S.L. | AEAT | Salary / professional / rent payments | Quarterly + annual (recurring) | Form 111/115 by 20th after quarter; annual 190/180 by 31 Jan (confirm) | Finance Lead / Payroll provider | Local tax adviser (confirm) | Payroll register, withholding rates | AEAT justificante (Modelos 111/190) | Surcharge + interest | LIRPF; Modelos 111/190 | Spanish (ES) | Green |
| Social security contributions (RLC/RNT) | Marea Digital España, S.L. | TGSS / Seguridad Social | Employment of staff | Monthly (recurring) | Contribution due by end of following month; RNT/RLC filed via SILTRA | HR / Payroll provider | Gestoría laboral | Payroll data, contribution bases | TGSS receipt (recibo de liquidación) | Surcharge (10–20%) + interest; enforcement | LGSS (RDL 8/2015); Sistema RED | Spanish (ES) | Green |
| Beneficial-owner declaration | Marea Digital España, S.L. | Registro Mercantil (Reg. de Titularidades Reales) | FY end / any UBO change | Annual + on change (recurring & event-driven) | With accounts deposit; update on change without undue delay | Company Secretary (interim: Finance Lead) | Local counsel | Ownership chain, UBO identification (>25%) | Registry UBO filing receipt (Modelo D6? — see below; UBO form) | Fines; AML non-compliance exposure | Ley 10/2010 (AML); RD 609/2023 (RCTIR) | Spanish (ES) | Amber |
| Foreign-investment declaration (inbound) | Marea Digital España, S.L. | Registro de Inversiones Exteriores (DGCOMINVER) | Foreign (US-parent) investment / capital change | On event (event-driven) | Form D-1A within 1 month of the investment | Finance Lead | Local counsel | Deed of investment, capital amount, non-resident data | Registry acknowledgement (D-1A) | Fines up to the transaction value | Ley 19/2003; RD 571/2023; Modelo D-1A | Spanish (ES) | Amber |
| Foreign-investment periodic report (holding) | Marea Digital España, S.L. | Registro de Inversiones Exteriores | Non-resident holding above thresholds | Annual (recurring, if threshold met) | Form D-4 within 9 months of FY end → by 30 Sep (confirm threshold) | Finance Lead | Local counsel | Accounts, ownership %, balance-sheet data | Registry acknowledgement (D-4) | Fines for omission/late filing | RD 571/2023; Modelo D-4 | Spanish (ES) | Amber |
| RoPA / privacy audit review | Marea Digital España, S.L. | AEPD (supervisory authority) | Ongoing processing | Annual review (recurring) | Internal annual review; DPA/TIA refresh for US-parent transfers | DPO / Privacy Lead | Local counsel (privacy) | Record of processing, transfer mechanisms (SCCs) | Signed RoPA version; review memo | GDPR fines (up to 4% global turnover) | GDPR art. 30; LOPDGDD (Ley 3/2018) | Spanish (ES) | Amber |
| Director / administrator change | Marea Digital España, S.L. | Registro Mercantil de Madrid | Appointment / resignation | On event (event-driven) | Notarised + registered within ~10 days (indicative); acceptance required | Company Secretary (interim: Finance Lead) | Local counsel + notary | Meeting resolution, acceptance, ID/NIE | Registered escritura / inscription | Ineffectiveness vs. third parties; liability gap | LSC arts. 214–215; RRM | Spanish (ES) | Green |
| Capital increase | Marea Digital España, S.L. | Registro Mercantil de Madrid | Shareholder resolution to increase capital | On event (event-driven) | Public deed then registration; plus D-1A foreign-investment filing (1 month) | Finance Lead | Local counsel + notary + tax adviser | Resolution, subscription, funds/valuation, bank certificate | Registered escritura de ampliación | Increase not effective until registered | LSC arts. 295 ff.; RRM | Spanish (ES) | Green |
| Registered-office change | Marea Digital España, S.L. | Registro Mercantil de Madrid + AEAT | Board/member decision to relocate | On event (event-driven) | Deed + registration; AEAT Form 036 within 1 month | Finance Lead | Local counsel | Resolution, new address proof | Registration + Modelo 036 receipt | Notification/registry penalties | LSC art. 285; Modelo 036 | Spanish (ES) | Green |
| New employee onboarding | Marea Digital España, S.L. | TGSS / Seguridad Social | Hiring | On event (event-driven) | Affiliation/alta before start; contract to SEPE within 10 days | HR | Gestoría laboral | Worker data, contract, contribution group | Alta receipt; Contrat@ receipt | Fine per undeclared worker; back-contributions | LGSS; RD 84/1996 | Spanish (ES) | Green |
| Employee termination | Marea Digital España, S.L. | TGSS + SEPE | Termination / departure | On event (event-driven) | De-registration (baja) within 3 days; settlement (finiquito) | HR | Gestoría laboral + counsel (if dispute) | Termination letter, settlement calc, notice | Baja receipt; signed finiquito | Contribution liability; unfair-dismissal claim | Estatuto de los Trabajadores; LGSS | Spanish (ES) | Green |
| Intercompany loan | Marea Digital España, S.L. | AEAT (+ transfer pricing) | Loan with related party (parent/sister) | On event + annual TP (event-driven) | Arm's-length terms at inception; TP documentation with IS return | Finance Lead | Local tax adviser (confirm TP) | Loan agreement, market-rate benchmark | Signed agreement; TP file; Form 232 (related-party ops) | TP adjustment + penalties | LIS art. 18; Modelo 232 | Spanish (ES) | Amber |
| New processing activity | Marea Digital España, S.L. | AEPD (self-assessment) | New data-processing use case / product | On event (event-driven) | RoPA update + DPIA where high risk, before go-live | DPO / Privacy Lead | Local counsel (privacy) | Processing description, lawful basis, risk analysis | Updated RoPA entry; DPIA record | GDPR fines; prior-consultation duty if high residual risk | GDPR arts. 30, 35 | Spanish (ES) | Amber |
| Data breach notification | Marea Digital España, S.L. | AEPD | Personal-data breach | On event (event-driven) | Notify AEPD within 72 hours unless unlikely to risk rights | DPO / Privacy Lead | Local counsel (privacy) + incident response | Incident facts, affected data/subjects, mitigation | AEPD notification reference; internal breach log | GDPR fines; individual notification duty | GDPR arts. 33–34 | Spanish (ES) | Green |
| Dividend distribution | Marea Digital España, S.L. | AEAT (WHT) + Registro (indirect) | Member resolution to distribute | On event (event-driven) | WHT Form 123 by 20th after quarter; EU parent-subsidiary exemption to test (confirm) | Finance Lead | Local tax adviser (confirm) | Distributable-reserves check, resolution, treaty analysis | Minutes; Modelo 123 receipt | WHT under-deduction + penalties | LSC art. 273; LIRNR; Modelo 123 | Spanish (ES) | Amber |
| Business-line expansion (object change) | Marea Digital España, S.L. | Registro Mercantil + AEAT (036) + AEPD | New activity outside registered object / new CNAE | On event (event-driven) | Amend corporate object (deed + registry); update 036; check licences/privacy | Finance Lead | Local counsel + tax adviser | Resolution, new object wording, activity codes | Registered escritura; Modelo 036 receipt | Ultra-vires / tax-classification risk | LSC art. 285; Modelo 036 | Amber |
2 Denmark — Marea Digital Danmark ApS
Authorities: Erhvervsstyrelsen (Danish Business Authority / DBA), SKAT / Skattestyrelsen (tax), Datatilsynet (data protection).
| Obligation | Entity | Authority | Trigger | Frequency | Deadline calculation | Internal owner | External adviser | Required inputs | Filing evidence | Penalty / consequence | Source | Source language | Status |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annual report (accounts) filing | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) | Financial year end | Annual (recurring) | Filed within 6 months of FY end → by 30 Jun (FY 31 Dec) | Finance Lead | Danish accountant / auditor | Approved annual report (årsrapport), management review | DBA digital filing receipt | Late fee per director (up to DKK 3,000) then forced dissolution | Årsregnskabsloven (Danish Financial Statements Act) | Danish (DA) | Green |
| Annual general meeting approval | Marea Digital Danmark ApS | General meeting (internal act) | Financial year end | Annual (recurring) | Held in time to file within 6 months of FY end | Finance Lead | Danish counsel | Draft annual report, agenda | Minutes (referat) | Blocks accounts filing; director exposure | Selskabsloven (Danish Companies Act) §88 | Danish (DA) | Green |
| Corporate income tax return | Marea Digital Danmark ApS | SKAT / Skattestyrelsen | Financial year end | Annual (recurring) | Return (oplysningsskema) within 6 months of FY end → by 30 Jun (confirm) | Finance Lead | Danish tax adviser (confirm) | Approved accounts, tax adjustments | TastSelv Erhverv receipt | Tax surcharge; estimated assessment | Selskabsskatteloven; Skattekontrolloven | Danish (DA) | Amber |
| Corporate tax on-account payments | Marea Digital Danmark ApS | SKAT / Skattestyrelsen | Instalment periods | 2× per year (recurring) | On-account (acontoskat) by 20 Mar and 20 Nov (confirm) | Finance Lead | Danish tax adviser (confirm) | Profit estimate / prior base | TastSelv payment receipt | Interest surcharge (non-deductible) | Selskabsskatteloven §29A | Danish (DA) | Amber |
| VAT (moms) returns | Marea Digital Danmark ApS | SKAT / Skattestyrelsen | Taxable supplies | Quarterly/half-yearly by turnover (recurring) | By 1st business day of 3rd month after quarter (new companies quarterly) (confirm) | Finance Lead | Danish tax adviser (confirm) | Sales/purchase ledgers, EU sales list data | TastSelv moms receipt | Late fee + interest; estimated VAT | Momsloven (Danish VAT Act) | Danish (DA) | Green |
| EU sales without VAT list (EU-salg) | Marea Digital Danmark ApS | SKAT / Skattestyrelsen | Intra-EU B2B supplies (e.g. to Spain S.L.) | Monthly (event-conditioned) | By 25th of following month (confirm) | Finance Lead | Danish tax adviser (confirm) | Counterparty VAT numbers (VIES), amounts | TastSelv EU-salg receipt | Penalty per omission | Momsloven; VAT Directive art. 262 | Danish (DA) | Amber |
| Payroll reporting (eIndkomst) & A-tax/AM-bidrag | Marea Digital Danmark ApS | SKAT / Skattestyrelsen | Employment of staff | Monthly (recurring) | eIndkomst report + A-tax/AM-bidrag; small firms typically by 10th of following month (confirm) | HR / Payroll provider | Danish payroll bureau | Salary data, tax cards (skattekort) | eIndkomst / TastSelv receipt | Estimated assessment; interest | Kildeskatteloven; Arbejdsmarkedsbidragsloven | Danish (DA) | Green |
| Beneficial-owner (reelle ejere) update | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) | Formation / any UBO change | On change (recurring register, event-driven) | Register at formation; update as soon as possible after change | Finance Lead | Danish counsel | Ownership chain, UBO identity (>25%) | DBA register confirmation | Fine; forced dissolution for persistent failure | Selskabsloven §58a; AML rules | Danish (DA) | Amber |
| RoPA / privacy audit review | Marea Digital Danmark ApS | Datatilsynet | Ongoing processing | Annual review (recurring) | Internal annual review; refresh SCCs/TIA for US-parent transfers | DPO / Privacy Lead | Danish counsel (privacy) | Record of processing, transfer basis | Signed RoPA version; review memo | GDPR fines (up to 4% global turnover) | GDPR art. 30; Databeskyttelsesloven | Danish (DA) | Amber |
| Director / management change | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) | Appointment / resignation | On event (event-driven) | Register change within 2 weeks | Finance Lead | Danish counsel | Resolution, new manager ID (MitID/CPR or foreign) | DBA register update receipt | Fine; register mismatch | Selskabsloven §10 | Danish (DA) | Green |
| Capital increase | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) | Owner resolution to increase capital | On event (event-driven) | Register within 2 weeks of resolution | Finance Lead | Danish counsel + accountant | Resolution, subscription, contribution proof | DBA registration receipt | Not effective until registered | Selskabsloven §153 ff. | Danish (DA) | Green |
| Ownership change (>5% owner register) | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) | Change in ownership crossing thresholds | On event (event-driven) | Update owner register (ejerregister) promptly (indicative 2 weeks) | Finance Lead | Danish counsel | Share transfer, new ownership % | DBA register confirmation | Fine | Selskabsloven §55–58 | Danish (DA) | Green |
| Registered-office / address change | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) | Relocation decision | On event (event-driven) | Register within 2 weeks | Finance Lead | Danish counsel | Resolution, new address | DBA register update receipt | Fine; service-of-notice issues | Selskabsloven §10 | Danish (DA) | Green |
| New employee onboarding | Marea Digital Danmark ApS | SKAT (eIndkomst) + workers' comp insurer | Hiring | On event (event-driven) | Register in eIndkomst before first pay run; statutory work-injury insurance in place | HR | Danish payroll bureau | Worker data, tax card, contract | eIndkomst registration; insurance policy | Liability for uninsured injury; tax penalty | Kildeskatteloven; Arbejdsskadesikringsloven | Danish (DA) | Green |
| Employee termination | Marea Digital Danmark ApS | SKAT (eIndkomst) | Termination / departure | On event (event-driven) | Notice per Funktionærloven; final eIndkomst report in departure month | HR | Danish counsel (if dispute) | Notice letter, final pay calc | Final payslip; eIndkomst final entry | Salary-in-lieu / unfair-dismissal claim | Funktionærloven (Salaried Employees Act) | Green | |
| Intercompany loan | Marea Digital Danmark ApS | SKAT (transfer pricing) | Loan with related party | On event + annual TP (event-driven) | Arm's-length terms; TP documentation aligned with return | Finance Lead | Danish tax adviser (confirm TP) | Loan agreement, benchmark study | Signed agreement; TP file | TP adjustment + penalties | Ligningsloven §2; Skattekontrolloven (TP docs) | Danish (DA) | Amber |
| New processing activity | Marea Digital Danmark ApS | Datatilsynet (self-assessment) | New processing use case | On event (event-driven) | RoPA update + DPIA where high risk, before go-live | DPO / Privacy Lead | Danish counsel (privacy) | Processing description, lawful basis, risk analysis | Updated RoPA entry; DPIA record | GDPR fines; prior-consultation duty | GDPR arts. 30, 35 | Danish (DA) | Amber |
| Data breach notification | Marea Digital Danmark ApS | Datatilsynet | Personal-data breach | On event (event-driven) | Notify within 72 hours unless unlikely to risk rights | DPO / Privacy Lead | Danish counsel + incident response | Incident facts, affected data, mitigation | Datatilsynet notification reference; breach log | GDPR fines; subject-notification duty | GDPR arts. 33–34 | Danish (DA) | Green |
| Dividend distribution | Marea Digital Danmark ApS | SKAT (WHT) | Owner resolution to distribute | On event (event-driven) | Declare/withhold dividend tax; report to SKAT in month of distribution (confirm exemption) | Finance Lead | Danish tax adviser (confirm) | Free-reserves check, resolution, treaty/EU analysis | Minutes; SKAT dividend report receipt | WHT liability + interest | Selskabsloven §180; Kildeskatteloven §65 | Danish (DA) | Amber |
| Business-line expansion | Marea Digital Danmark ApS | Erhvervsstyrelsen (DBA) + Datatilsynet | New activity / industry code (branche) change | On event (event-driven) | Update NACE/branche code with DBA; assess VAT, licence, privacy impact | Finance Lead | Danish counsel + tax adviser | Resolution, new activity description | DBA register update receipt | Mis-registration / tax mismatch | Selskabsloven; CVR rules | Danish (DA) | Amber |
3 Mexico — Marea Digital México, S. de R.L. de C.V.
Authorities: SAT (tax), IMSS / INFONAVIT (social security & housing), RNIE — Secretaría de Economía (foreign investment), Registro Público de Comercio (commercial registry), INAI (data protection).
| Obligation | Entity | Authority | Trigger | Frequency | Deadline calculation | Internal owner | External adviser | Required inputs | Filing evidence | Penalty / consequence | Source | Source language | Status |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annual financial statements approval | Marea Digital México, S. de R.L. de C.V. | Quotaholders' meeting (asamblea, internal act) | Financial year end (31 Dec) | Annual (recurring) | Ordinary assembly within 4 months of FY end → by 30 Apr | Finance Lead | Mexican counsel + contador | Draft financials, administrator's report | Minutes in libro de actas | Administrator liability; challengeable acts | Ley General de Sociedades Mercantiles (LGSM) art. 78, 186 | Spanish (ES-MX) | Green |
| Annual corporate income tax (ISR) | Marea Digital México, S. de R.L. de C.V. | SAT | Financial year end | Annual (recurring) | Annual return by 31 Mar of following year (confirm) | Finance Lead | Mexican tax adviser / contador (confirm) | Accounting, CFDI records, adjustments | SAT acuse de recibo (declaración anual) | Surcharge (recargos) + updates + fines | Ley del ISR; Código Fiscal de la Federación (CFF) | Spanish (ES-MX) | Amber |
| Provisional ISR payments | Marea Digital México, S. de R.L. de C.V. | SAT | Monthly income | Monthly (recurring) | Provisional payment by 17th of following month (confirm) | Finance Lead | Mexican tax adviser (confirm) | Monthly income, coefficient of utility | SAT acuse (pago provisional) | Recargos + fines | Ley del ISR art. 14 | Spanish (ES-MX) | Amber |
| VAT (IVA) monthly return | Marea Digital México, S. de R.L. de C.V. | SAT | Taxable acts / activities | Monthly (recurring) | Definitive monthly IVA by 17th of following month (confirm) | Finance Lead | Mexican tax adviser (confirm) | CFDI issued/received, DIOT third-party data | SAT acuse (IVA + DIOT) | Recargos + fines | Ley del IVA arts. 5, 32 | Spanish (ES-MX) | Green |
| Payroll withholding (ISR retenciones) | Marea Digital México, S. de R.L. de C.V. | SAT | Salary payments | Monthly (recurring) | Withheld salary ISR by 17th of following month; CFDI de nómina per pay run | HR / Payroll provider | Contador | Payroll data, CFDI nómina stamps | SAT acuse; stamped CFDI nómina | Recargos; non-deductibility of payroll | Ley del ISR arts. 96, 99; CFF | Spanish (ES-MX) | Green |
| IMSS / INFONAVIT contributions | Marea Digital México, S. de R.L. de C.V. | IMSS / INFONAVIT | Employment of staff | Monthly + bimonthly (recurring) | IMSS monthly by 17th; INFONAVIT/RCV bimonthly by 17th (confirm) | HR / Payroll provider | Contador laboral | SUA data, salary bases (SBC) | SIPARE / IMSS payment receipt | Actualización + recargos; capitales constitutivos | Ley del Seguro Social; Ley del INFONAVIT | Spanish (ES-MX) | Green |
| Employee profit sharing (PTU) | Marea Digital México, S. de R.L. de C.V. | SAT / STPS (labour) | Taxable profit prior year | Annual (recurring) | PTU paid within 60 days of annual ISR due date → by ~30 May (confirm) | HR / Finance Lead | Contador laboral | Prior-year taxable base, headcount | Payment records; assembly acknowledgment | Labour claim; fines | Ley Federal del Trabajo art. 122 | Spanish (ES-MX) | Amber |
| Beneficial owner (controlling beneficiary) records | Marea Digital México, S. de R.L. de C.V. | SAT | Formation / any change in control | On change (recurring records, event-driven update) | Keep up-to-date; update within 15 business days of any change (confirm) | Finance Lead | Mexican counsel + contador | Ownership chain, controlling-beneficiary data | Internal file; SAT response if requested | Fines MXN 500k–2M per beneficiary (indicative) | CFF arts. 32-B Ter/Quáter/Quinquies | Spanish (ES-MX) | Amber |
| Foreign-investment renewal (RNIE) | Marea Digital México, S. de R.L. de C.V. | RNIE — Secretaría de Economía | Foreign (US-parent) ownership | Annual renewal + quarterly if threshold (recurring) | Annual economic renewal by calendar of first letter of RFC (Mar–Jun window); quarterly notice if assets/capital > threshold (confirm) | Finance Lead | Mexican counsel | Financial data, capital/asset figures | RNIE acuse (renovación / aviso) | Fines; RNIE registration lapse | Ley de Inversión Extranjera; Reglamento (RNIE) | Spanish (ES-MX) | Amber |
| RoPA / privacy notice review (ARCO) | Marea Digital México, S. de R.L. de C.V. | INAI | Ongoing processing | Annual review (recurring) | Internal annual review of aviso de privacidad + security measures; refresh transfer terms | DPO / Privacy Lead | Mexican counsel (privacy) | Processing inventory, privacy notice, security doc | Updated aviso de privacidad; review memo | Fines (INAI); reputational | LFPDPPP; Reglamento; INAI guidelines | Spanish (ES-MX) | Amber |
| Administrator / manager change | Marea Digital México, S. de R.L. de C.V. | Registro Público de Comercio | Appointment / removal | On event (event-driven) | Assembly + notarisation + registry inscription (indicative weeks); update SAT/FIEL powers | Finance Lead | Mexican counsel + notario | Assembly minutes, ID/RFC, powers | Registered acta; RPC boleta | Unenforceable vs. third parties | LGSM; Código de Comercio | Spanish (ES-MX) | Green |
| Capital increase | Marea Digital México, S. de R.L. de C.V. | Registro Público de Comercio + RNIE | Quotaholder resolution to increase | On event (event-driven) | Assembly + (if in fixed capital) notarised deed + registry; RNIE notice; update libro de variaciones de capital | Finance Lead | Mexican counsel + notario + tax adviser | Resolution, subscription, funds proof | Registered acta; RNIE acuse | Ineffective increase; RNIE lapse | LGSM arts. 9, 182; Ley de Inversión Extranjera | Spanish (ES-MX) | Amber |
| Ownership change | Marea Digital México, S. de R.L. de C.V. | Registro Público de Comercio + RNIE | Transfer of parts sociales | On event (event-driven) | Assembly approval (S. de R.L. consent rules) + registry; RNIE update; controlling-beneficiary refresh | Finance Lead | Mexican counsel | Transfer agreement, updated members' register | Registered acta; RNIE acuse | Void transfer vs. company; RNIE lapse | LGSM arts. 65–66 | Spanish (ES-MX) | Amber |
| Registered-office / domicilio change | Marea Digital México, S. de R.L. de C.V. | Registro Público de Comercio + SAT | Relocation decision | On event (event-driven) | Assembly + registry; update SAT domicilio fiscal within 10 business days of move | Finance Lead | Mexican counsel + contador | Resolution, proof of new address | Registered acta; SAT acuse de cambio | Fine; SAT domicile-mismatch flag | LGSM; CFF art. 27 | Spanish (ES-MX) | Green |
| New employee onboarding | Marea Digital México, S. de R.L. de C.V. | IMSS | Hiring | On event (event-driven) | IMSS alta within 5 business days of start (register worker & SBC) | HR | Contador laboral | Worker data, salary (SBC), contract | IMSS movimiento de alta receipt | Capital constitutivo if injury; fines | Ley del Seguro Social art. 15; LFT | Spanish (ES-MX) | Green |
| Employee termination | Marea Digital México, S. de R.L. de C.V. | IMSS | Termination / departure | On event (event-driven) | IMSS baja within 5 business days; settlement (finiquito/liquidación) | HR | Mexican counsel (labour) | Termination docs, severance calc | IMSS baja receipt; signed finiquito | Labour claim (very employee-protective); back pay | Ley Federal del Trabajo; LSS | Spanish (ES-MX) | Amber |
| Intercompany loan | Marea Digital México, S. de R.L. de C.V. | SAT (transfer pricing) | Loan with related party | On event + annual TP (event-driven) | Arm's-length terms; TP documentation (local/master file); thin-cap & interest-limit tests (confirm) | Finance Lead | Mexican tax adviser (confirm TP) | Loan agreement, benchmark, debt/equity data | Signed agreement; TP file; informative returns | Non-deductibility; TP adjustment + fines | Ley del ISR arts. 28-XXVII, 76, 179–180 | Spanish (ES-MX) | Amber |
| New processing activity | Marea Digital México, S. de R.L. de C.V. | INAI (self-assessment) | New processing use case | On event (event-driven) | Update aviso de privacidad + security measures before go-live; refresh consent basis | DPO / Privacy Lead | Mexican counsel (privacy) | Processing description, purpose, security analysis | Updated aviso; internal record | INAI fines; invalid processing | LFPDPPP arts. 15–19 | Spanish (ES-MX) | Amber |
| Data breach notification | Marea Digital México, S. de R.L. de C.V. | INAI + data subjects | Security breach affecting rights | On event (event-driven) | Notify affected holders without delay once confirmed (no fixed hour count) (confirm) | DPO / Privacy Lead | Mexican counsel + incident response | Incident facts, affected data, remediation | Notification records; breach log | Fines; corrective measures | LFPDPPP art. 20; Reglamento arts. 63–66 | Spanish (ES-MX) | Green |
| Dividend distribution | Marea Digital México, S. de R.L. de C.V. | SAT | Quotaholder resolution to distribute | On event (event-driven) | Test CUFIN; if outside CUFIN, ISR on grossed-up dividend; treaty WHT analysis (confirm) | Finance Lead | Mexican tax adviser (confirm) | CUFIN balance, resolution, treaty position | Assembly minutes; SAT payment acuse | ISR + recargos; WHT exposure | Ley del ISR arts. 10, 77, 140 | Spanish (ES-MX) | Amber |
| Business-line expansion | Marea Digital México, S. de R.L. de C.V. | SAT + Registro Público de Comercio | New activity outside corporate object | On event (event-driven) | Amend objeto social (assembly + registry); update SAT actividad económica; check sector-specific licences | Finance Lead | Mexican counsel + contador | Resolution, new object wording, activity code | Registered acta; SAT acuse | Ultra-vires / tax-obligation mismatch | LGSM; CFF art. 27 | Spanish (ES-MX) | Amber |
4 Brazil — Marea Digital Brasil Ltda.
Authorities: Receita Federal do Brasil (RFB, federal tax), Junta Comercial (state commercial registry), Banco Central do Brasil (BACEN, foreign capital), INSS / FGTS / eSocial (social security & payroll), ANPD (data protection).
| Obligation | Entity | Authority | Trigger | Frequency | Deadline calculation | Internal owner | External adviser | Required inputs | Filing evidence | Penalty / consequence | Source | Source language | Status |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annual quotaholders' meeting & financials | Marea Digital Brasil Ltda. | Quotaholders' meeting (internal act) | Financial year end (31 Dec) | Annual (recurring) | Ordinary meeting within 4 months of FY end → by 30 Apr | Finance Lead | Brazilian counsel + contador | Draft financials, administrators' accounts | Minutes (ata) in livro de atas | Administrator liability; challengeable acts | Código Civil art. 1.078; Lei 6.404/76 (subsidiary) | Portuguese (PT-BR) | Green |
| Corporate income tax return (ECF / IRPJ-CSLL) | Marea Digital Brasil Ltda. | Receita Federal (RFB) | Financial year end | Annual (recurring) | ECF filed by last business day of July of following year (confirm) | Finance Lead | Brazilian tax adviser / contador (confirm) | Accounting (SPED), adjustments, LALUR | RFB recibo (ECF via SPED) | Fine per month + % of tax (indicative) | RIR/2018; IN RFB (ECF) | Portuguese (PT-BR) | Amber |
| IRPJ / CSLL periodic payments | Marea Digital Brasil Ltda. | Receita Federal (RFB) | Income (regime: lucro real/presumido) | Monthly / quarterly (recurring) | Estimate/quarterly IRPJ-CSLL by last business day of following month/quarter (confirm regime) | Finance Lead | Brazilian tax adviser (confirm) | Revenue/profit data, chosen regime | DARF payment receipt | Multa + Selic interest | Lei 9.430/96; RIR/2018 | Portuguese (PT-BR) | Amber |
| Indirect taxes (PIS/COFINS/ISS) | Marea Digital Brasil Ltda. | Receita Federal + Município (ISS on SaaS) | Revenue from services (SaaS) | Monthly (recurring) | PIS/COFINS by 25th of following month; ISS per municipal rule (confirm) | Finance Lead | Brazilian tax adviser (confirm) | Service invoices (NFS-e), municipal registration | DARF / municipal guia receipt | Multa + Selic; ISS assessment | Lei 10.637/02; Lei 10.833/03; LC 116/03 (ISS) | Portuguese (PT-BR) | Amber |
| Payroll & eSocial reporting | Marea Digital Brasil Ltda. | eSocial / Receita Federal | Employment of staff | Monthly (recurring) | eSocial events + DCTFWeb; contributions generally by 20th of following month (confirm) | HR / Payroll provider | Contador | Payroll data, worker registrations | eSocial protocol; DCTFWeb receipt | Multa; irregular labour/tax status | Lei 8.212/91; eSocial regime | Portuguese (PT-BR) | Green |
| INSS & FGTS contributions | Marea Digital Brasil Ltda. | INSS (RFB) / FGTS (Caixa) | Employment of staff | Monthly (recurring) | INSS via DCTFWeb by 20th; FGTS by 20th of following month (confirm) | HR / Payroll provider | Contador | Payroll bases, FGTS 8% deposits | DARF/GRF receipts; FGTS digital | Multa + interest; worker claims | Lei 8.212/91; Lei 8.036/90 (FGTS) | Portuguese (PT-BR) | Green |
| Beneficial-owner (QSA / final beneficiary) update | Marea Digital Brasil Ltda. | Receita Federal (CNPJ / QSA) | Formation / any change in final beneficiary | On change (event-driven) | Update CNPJ/final-beneficiary data within 30 days of change (confirm) | Finance Lead | Brazilian counsel + contador | Ownership chain, final-beneficiary identity | RFB CNPJ update protocol (DBE) | CNPJ suspension; fines | IN RFB 2.119/2022 (CNPJ / beneficiário final) | Portuguese (PT-BR) | Amber |
| Foreign-capital census / periodic declaration (BACEN) | Marea Digital Brasil Ltda. | Banco Central do Brasil (BACEN) | Foreign (US/Spain-parent) capital in the company | Quarterly if threshold + annual census (recurring) | Annual census by ~31 Mar (base 31 Dec); quarterly if assets/equity ≥ USD 100M (confirm) | Finance Lead | Brazilian counsel | Financials, foreign-investor data, capital in USD | BACEN SCE-IED protocol | Fines up to BRL 250,000 (indicative) | Lei 4.131/62; Res. BCB (SCE-IED) | Portuguese (PT-BR) | Amber |
| Foreign-capital registration on inflow (RDE-IED) | Marea Digital Brasil Ltda. | Banco Central do Brasil (BACEN) | Inbound capital contribution / FX inflow | On event (event-driven) | Register the foreign investment in SCE-IED within 30 days of the inflow event (confirm) | Finance Lead | Brazilian counsel + FX bank | FX contract, capital amount, investor data | SCE-IED registration protocol | Fines; remittance/repatriation blocked | Lei 4.131/62; Res. BCB (SCE-IED) | Portuguese (PT-BR) | Amber |
| RoPA / privacy audit review | Marea Digital Brasil Ltda. | ANPD | Ongoing processing | Annual review (recurring) | Internal annual review of RoPA + ROPA/DPIA (RIPD); refresh international-transfer basis | DPO / Encarregado | Brazilian counsel (privacy) | Processing inventory, transfer mechanism, DPO record | Signed RoPA/RIPD version; review memo | ANPD fines (up to 2% BR revenue, capped) | LGPD (Lei 13.709/18) arts. 37, 38 | Portuguese (PT-BR) | Amber |
| Administrator change | Marea Digital Brasil Ltda. | Junta Comercial | Appointment / removal | On event (event-driven) | Amend contrato social + register within 30 days to preserve retroactive effect | Finance Lead | Brazilian counsel + contador | Amendment (alteração), administrator ID/CPF | Junta registration (NIRE) protocol | Loss of retroactivity; unenforceability | Código Civil arts. 1.060, 1.062; Lei 8.934/94 | Portuguese (PT-BR) | Green |
| Capital increase | Marea Digital Brasil Ltda. | Junta Comercial + BACEN | Quotaholder resolution to increase capital | On event (event-driven) | Amend contrato social + register (30 days); update SCE-IED for foreign portion | Finance Lead | Brazilian counsel + FX bank | Amendment, subscription, FX/inflow proof | Junta registration; SCE-IED update | Increase ineffective vs. third parties; FX-register gap | Código Civil art. 1.081; Lei 4.131/62 | Portuguese (PT-BR) | Amber |
| Ownership change (quota transfer) | Marea Digital Brasil Ltda. | Junta Comercial + Receita Federal | Transfer of quotas | On event (event-driven) | Amend contrato social + register (30 days); update CNPJ/QSA + SCE-IED | Finance Lead | Brazilian counsel | Transfer agreement, updated quota split | Junta registration; CNPJ update | Unenforceability; register mismatch | Código Civil arts. 1.057, 1.003 | Portuguese (PT-BR) | Amber |
| Registered-office change | Marea Digital Brasil Ltda. | Junta Comercial + Receita Federal | Relocation decision | On event (event-driven) | Amend contrato social + register (30 days); update CNPJ address; municipal re-registration if new município | Finance Lead | Brazilian counsel + contador | Amendment, new address proof | Junta registration; CNPJ/municipal update | Fine; ISS-jurisdiction issues | Código Civil art. 1.054; Lei 8.934/94 | Portuguese (PT-BR) | Green |
| New employee onboarding | Marea Digital Brasil Ltda. | eSocial / INSS / FGTS | Hiring | On event (event-driven) | eSocial admission event before start (at least 1 day prior); CTPS digital + exams | HR | Contador | Worker data, admission exam, contract | eSocial admission protocol | Multa for late/absent admission event | CLT; eSocial regime | Portuguese (PT-BR) | Green |
| Employee termination | Marea Digital Brasil Ltda. | eSocial / FGTS / INSS | Termination / departure | On event (event-driven) | eSocial termination event + severance (rescisão) paid within 10 days of end | HR | Brazilian counsel (labour) + contador | Termination docs, TRCT, FGTS/fine calc | eSocial termination protocol; TRCT receipt | Multa (penalty for late severance = 1 month's pay) | CLT arts. 477 ff.; Lei 8.036/90 | Portuguese (PT-BR) | Amber |
| Intercompany loan | Marea Digital Brasil Ltda. | BACEN + Receita Federal (TP/IOF) | Cross-border loan with related party | On event + annual TP (event-driven) | Register loan in BACEN (SCE-ROF); arm's-length terms + IOF; TP per current OECD-aligned rules (confirm) | Finance Lead | Brazilian tax adviser (confirm TP/IOF) | Loan agreement, FX terms, benchmark | SCE-ROF registration; signed agreement; TP file | FX-remittance block; TP adjustment; IOF | Lei 4.131/62; Lei 14.596/23 (TP); RIR/2018 (IOF) | Portuguese (PT-BR) | Amber |
| New processing activity | Marea Digital Brasil Ltda. | ANPD (self-assessment) | New processing use case | On event (event-driven) | Update RoPA + RIPD (DPIA) where high risk before go-live; confirm lawful basis | DPO / Encarregado | Brazilian counsel (privacy) | Processing description, lawful basis, risk analysis | Updated RoPA/RIPD entry | ANPD fines; corrective measures | LGPD arts. 7, 37, 38 | Portuguese (PT-BR) | Amber |
| Data breach notification | Marea Digital Brasil Ltda. | ANPD + data subjects | Security incident with risk to subjects | On event (event-driven) | Notify ANPD & subjects in a reasonable time — ANPD guidance 3 business days (confirm) | DPO / Encarregado | Brazilian counsel + incident response | Incident facts, affected data, mitigation | ANPD notification protocol; breach log | ANPD fines; mandated remediation | LGPD art. 48; ANPD Regulation | Portuguese (PT-BR) | Green |
| Dividend distribution | Marea Digital Brasil Ltda. | Receita Federal + BACEN | Quotaholder resolution to distribute | On event (event-driven) | Profit-reserve check; dividends currently income-tax exempt to foreign quotaholder (confirm — reform pending); report remittance in SCE-IED | Finance Lead | Brazilian tax adviser (confirm) | Distributable-profit check, resolution, FX remittance | Minutes; SCE-IED remittance record | WHT exposure if rules change; FX-register gap | Lei 9.249/95 art. 10; Lei 4.131/62 | Portuguese (PT-BR) | Amber |
| Business-line expansion | Marea Digital Brasil Ltda. | Junta Comercial + Receita Federal (CNAE) | New activity outside corporate object | On event (event-driven) | Amend objeto social + CNAE (Junta, 30 days); update CNPJ; check municipal/sector licences (alvará) | Finance Lead | Brazilian counsel + contador | Amendment, new object wording, CNAE code | Junta registration; CNPJ update | Ultra-vires; tax/licence mismatch | Código Civil art. 1.054; Lei 8.934/94 | Portuguese (PT-BR) | Amber |
5 Consolidated Dashboard — Group View for the General Counsel
The matrix below collapses the four calendars into a single group view. Each cell gives the frequency and the basis of the next deadline (assuming a 31 December financial year), so the GC can see at a glance where the group stands. Named owners are the Marea Digital internal roles; every tax cell remains subject to confirmation by the local tax adviser. Dates are indicative and must be confirmed against current local rules.
| Key obligation | Spain (S.L.) | Denmark (ApS) | Mexico (S. de R.L.) | Brazil (Ltda.) | Group owner |
|---|---|---|---|---|---|
| Annual accounts / financials | Approve by 30 Jun; deposit ~30 Jul (Registro Mercantil) | File by 30 Jun (Erhvervsstyrelsen) | Approve by 30 Apr (asamblea) | Approve by 30 Apr (quotaholders) | Finance Lead |
| Corporate income tax return | ~25 Jul (Form 200) | 30 Jun (oplysningsskema) | 31 Mar (declaración anual) | Last business day Jul (ECF) | Finance Lead + local tax adviser |
| VAT / indirect tax | Quarterly, 20th after quarter (Form 303) | Quarterly, ~1st business day 3rd month (moms) | Monthly, 17th (IVA) | Monthly, ~25th (PIS/COFINS) + ISS | Finance Lead + local tax adviser |
| Payroll / social security | Monthly TGSS; quarterly WHT (111) | Monthly eIndkomst / A-tax | Monthly IMSS (17th) + bimonthly INFONAVIT | Monthly eSocial / INSS / FGTS (20th) | HR + Payroll provider |
| Annual corporate approval (meeting) | Within 6 months of FY end | Within 6 months of FY end | Within 4 months (30 Apr) | Within 4 months (30 Apr) | Finance Lead |
| Beneficial-owner update | Annual w/ accounts + on change (RM/RCTIR) | On change, ASAP (Erhvervsstyrelsen) | On change, ~15 business days (SAT) | On change, ~30 days (CNPJ/QSA) | Finance Lead |
| Foreign-investment reporting | D-1A on event (1 mo); D-4 annual (~30 Sep) | n/a (EU; no FDI regime for this) | RNIE annual renewal + quarterly if threshold | BACEN SCE-IED: annual census (~31 Mar) + on inflow (30 days) | Finance Lead + local counsel |
| Privacy audit / RoPA review | Annual (AEPD; GDPR) | Annual (Datatilsynet; GDPR) | Annual (INAI; LFPDPPP) | Annual (ANPD; LGPD) | DPO / Privacy Lead |
| Director / administrator change | On event; register ~10 days (RM) | On event; register 2 weeks (DBA) | On event; assembly + registry (RPC) | On event; register 30 days (Junta) | Finance Lead + local counsel |
| Capital increase | On event; deed + registry + D-1A | On event; register 2 weeks | On event; assembly/registry + RNIE | On event; amend + register + SCE-IED | Finance Lead + local counsel |
| Data breach notification | 72h (AEPD; GDPR) | 72h (Datatilsynet; GDPR) | Without delay (INAI; LFPDPPP) | ~3 business days (ANPD; LGPD) | DPO / Privacy Lead |
| Dividend distribution | On event; WHT (123) + EU exemption test | On event; dividend-tax report | On event; CUFIN + treaty WHT test | On event; currently exempt (confirm reform) | Finance Lead + local tax adviser |
| Intercompany loan | Arm's-length + TP (Form 232) | Arm's-length + TP docs | Arm's-length + TP + thin-cap | SCE-ROF register + TP + IOF | Finance Lead + local tax adviser |
6 RAG Readiness Summary
The RAG rating reflects the readiness of Marea Digital's internal records and process to meet each obligation on time — not whether a filing has been made. It is a management indicator for the GC, refreshed at each quarter close.
| Domain | Spain | Denmark | Mexico | Brazil | Group note |
|---|---|---|---|---|---|
| Corporate / registry | Green | Green | Green | Green | Event-driven filings well drilled; keep signatory/power-of-attorney matrix current. |
| Tax (income + indirect) | Amber | Amber | Amber | Amber | All tax deadlines pending local-adviser confirmation; Brazil dividend/TP reform in flux — monitor. |
| Payroll / social security | Green | Green | Green | Green | Outsourced to local payroll bureaux with monthly cadence; termination flows are Amber where disputes arise. |
| Foreign-investment reporting | Amber | Green (n/a) | Amber | Amber | RNIE (MX) and BACEN SCE-IED (BR) registers must be kept live on every capital/ownership event. |
| Privacy (GDPR / LFPDPPP / LGPD) | Amber | Amber | Amber | Amber | Cross-border transfers to the Delaware parent are the group-wide weak link — SCC/transfer-basis refresh outstanding. |
| Beneficial-owner registers | Amber | Amber | Amber | Amber | Kept in step at formation; process needed to trigger updates automatically on any control change. |
Top group priorities (next quarter): (1) obtain written confirmation of every tax deadline from each local adviser and lock them into this calendar; (2) refresh the parent-transfer (SCC/TIA) documentation across all four privacy regimes; (3) stand up an automatic trigger so any capital, ownership or director change fires the corresponding registry, foreign-investment and beneficial-owner updates. Deadlines in this calendar are indicative and must be confirmed against current local rules and by local counsel/tax advisers before reliance.