This document presents the 2012 ranking of the top 100 Spanish brands by value as estimated by the Ukrainian consulting firm MPP Consulting. It provides context that brand value is now seen as an important intangible asset for companies. MPP Consulting has developed a methodology to estimate potential market value for brands based on analysis of factors like the company's market position, consumer perception of the brand, and industry trends. The ranking values each brand in millions of US dollars based on a formula that considers financial, investment, geographic, technological, competitive, and unique identity indices.