Publications

Pay transparency: New Draft Regulation Spain is making progress in transposing the European Directive on pay transparency On 3 August 2026, the Draft Royal Decree amending Royal Decree 902/2020 of 13 October on equal pay for women and men was published, with the aim of advancing the transposition of Directive (EU) 2023/970 on pay transparency. […]

The EU completes the first phase of the sustainability reporting reform From the Omnibus I Directive to the revised ESRS: how the European sustainability framework is evolving On 26 February 2026, the European Union took the first step towards simplifying the regulatory framework for sustainability with the adoption of Directive (EU) 2026/470 (“Omnibus I”), which […]

The German Desk at the 16th Annual Congress of the Spanish-Austrian Association of Jurists  Driven by its German Desk, Bové Montero took part in the 16th Annual Congress of the Spanish-Austrian Association of Jurists (AHAUJ), held in Bilbao from 2 to 4 July 2026, a leading event for legal and business exchange between Spain and Austria.  Under the title […]

We took part in the Auditors’ Forum in Sitges On 2 and 3 July 2026, the town of Sitges hosted the 36th edition of the Audit Forum, organised by the Col·legi de Censors Jurats de Comptes de Catalunya under the slogan “Auditing: pride in the profession”. The event brought together professionals from the sector to […]

HLB Advisory – Tax – Audit Conference 2026 in London From 13 to 17 July, London hosted the HLB Advisory – Tax – Audit Conference 2026, an international gathering that brought together professionals from across the HLB network to share knowledge, analyse emerging trends and strengthen global collaboration between member firms. Under the theme “Precision, […]

Innovation Series on Artificial Intelligence Bové Montero recently organised a series of webinars on Artificial Intelligence for the firm’s clients and professionals, providing insight into the practical, strategic and regulatory aspects of AI. Under the Innovation Series format, the series comprised three sessions led by Mónica Bové and Paul Berenguer, which addressed various key aspects […]

Tax Omnibus On 24 June 2026, the European Commission published its long-awaited Tax Simplification Package, comprising a proposed Directive on the simplification of EU direct tax legislation (the “Tax Omnibus”) together with a proposal to recast the Directive on Administrative Cooperation (DAC). The package forms part of the Commission’s broader competitiveness agenda and seeks to reduce […]

We’re celebrating the arrival of summer! With the summer holidays fast approaching, the Barcelona and Madrid teams at Bové Montero held their traditional Summer Party, the perfect occasion to relax, enjoy each other’s company, and welcome the long, sunny — and hot — days ahead. The firm, which is made up of a team of […]

Tax obligations Q2 2026   Please keep in mind that the deadline for filing the following declarations is July 20th, 2026: Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is July 30th, 2026. Form 349, (quarterly/monthly) EC Sales List (Intra-Community transactions disclosure statement). Form 111 […]

The strategic autonomy of Europe, the axis of Bové Montero’s participation in the Cercle d’Economia Bové Montero was present at the 41st Cercle d’Economia Meeting, held during this month of June. Under the slogan “Strategic autonomy of Europe: myth or reality?”, The meeting brought together important representatives from the business, institutional, academic and political fields […]

We participate in the Andalusian Business Leaders’ Night Bové Montero Andalucía attended the Andalusian Business Leaders’ Night , an event held in Madrid that brought together important representatives of the business community in southern Spain. At the end of this month, a new edition of the Premios Empresariales del Sur de España, was held, an […]

Bové Montero, finalist in the International Accounting Forum & Awards Bové Montero has been included among the finalists of the  International Accounting Forum & Awards 2026, one of the leading international events for the accounting, auditing, and professional services sector. The firm has been nominated in the “Digital Innovation Firm of the Year” category, a […]

VERIFACTU: New invoicing obligations in 2027 The VERIFACTU system will be mandatory from 1 January 2027 for companies and from 1 July 2027 for other taxpayers. Companies must check that their invoicing software meets the new integrity, traceability and preservation requirements required by the Tax Agency. Reminder of obligations regarding invoicing software (“VERIFACTU”) pursuant to […]

VAT and proof of transport in intra-Community transactions Proof of transport is essential for substantiating intra-Community transactions and avoiding VAT-related tax risks. Although a signed CMR consignment note is highly valuable, it may be supplemented by other documents demonstrating the dispatch, arrival, and receipt of the goods. One issue that frequently gives rise to disputes […]

Labour Compliance: Key dates your company should not mis Labour compliance has become a strategic issue for businesses. The increasing number of obligations not only requires up-to-date documentation, but also periodic reviews, evidence of compliance, and adequate traceability in the event of an inspection by the Labour Inspectorate, an individual complaint, or a collective dispute. […]