Be very carefull regarding employees in spain. They have very tough labour laws and in general the hidden costs/rights of employees are far higher than in ireland. I have dealt with a spanish accountancy firm rose and clavel. Their website has fantastic information on dealing in spain and better still , one partner is english and chairwoman of the chamber of commerce and the other is spanish. The english partner (susana cerrano davey) was that honest and knowledgeable, that she persuaded me NOT to set up a business there.(primarily due to labour problems). As an accountant in practice myself, I can honestly say that she is one of the most impressive accountants and business advisors I have ever met.