Every resident who has assets outside of Spain in excess of 50,000€ are obliged to report them annually using form 720. This is to comply with EU Requirements and it does not involve any tax payment.
Is a dinner with a potential client a deductible expense? What about if you decide to give a present to your employees for Christmas or other holidays, or you host a company dinner at the end of your work season?
Make sure that you are doing your invoices with the correct withholding (Retention) percentage. Find here a table with the most frequent retention types for self employed and small business.