Sin categoría

Recently, on 1 February 2024, the Resolution of the Directorate General of International Trade and Investments of 31 January 2024, approving the forms for the processing and declaration of foreign investments in Spain and Spanish investments abroad, entered into force. The changes to the forms concern both their content and the deadlines for submitting them. […]

We are living through a period of remarkable change, both in the field of taxation, which is becoming increasingly complex and sophisticated, and in the field of labour law, where new ways of working and new tools are emerging. This forces us to be in a continuous process of learning and acquiring new skills. Generally speaking, […]

The tax authorities have set thresholds and, if these are exceeded, the money received must be declared in the income tax return. The possibility of selling unused objects has become a lure for internet platforms looking for users in the second-hand market. For some consumers, these virtual sales outlets are an opportunity to earn some […]

Professional practices are in the midst of a technological disruption that is redefining the services we provide. For example, the latest trend is the extensive use of artificial intelligence in various tools that will provide us with new opportunities.   What is ChatGPT? It is a generative artificial intelligence tool, developed since 2018 in the […]

In the following we summarized some important filing deadlines. We trust the information will be of interest. Please keep in mind that 22nd of January 2024 is the deadline for filing, among others, the following tax returns (quarterly/monthly – as applicable): Form 111: For withholdings and payments on account of Personal Income Tax on earned […]

Last Saturday, 18th November, the German city of Munich hosted an excellent conference on Spanish property law organised by the Spanish-German Association of Jurists (AHAJ). The event was attended by Jose Maria Bové (President), Andreu Bové (Partner), Petra Schmidt (Director of the Palma de Mallorca Office) and Blanca Lopez-Guardiola (Tax Advisor). They are all members […]

From 25 to 28 October, the HLB Global Summit 2023 was held in the Japanese city of Osaka. An annual event attended by Mª Teresa Bové and François Blin (Partners), and more than 200 executives from firms belonging to the international network gathered for a unique opportunity to acquire new skills and expand their contact […]

On 28 July 2023, the AEAT published a note setting out its criteria for the transfer of mixed-use vehicles by companies to their employees. The tax implications for both personal income tax and value added tax have been the subject of debate and controversial interpretation criteria in recent years. The Tax Administration analyses the interpretative […]

On 20 September, the Spanish Association of Chemical Trade (AECQ) held its V Economic-Legal Conference. This is an annual event in which experts in the field try to shed light on the economic and legal issues of relevance in the sector.   In this edition, Bové Montero y Asociados explained the “New regulations and new […]

This month the German Chamber of Commerce for Spain (AHK) celebrated the traditional Oktoberfest with members and friends. Attendees were able to enjoy a typical Bavarian evening with traditional costumes, men in Lederhosen and women in Dirndl, as well as the typical products for this long-awaited holiday. The firm was represented by José María Bové […]

Author: Sandra Sariego, tax team leader The tax deductibility of directors´ remuneration is a topic that everyone has been talking for years. The multidisciplinary nature of the matter which cannot be understood if it is not analysed from a triple commercial, labour and tax perspective, and the fact that both Administration and the Courts have […]

This year’s HLB Audit – Tax – Advisory Conference 2023 took place in Madrid from 5 to 8 July. Under the theme “Riders on the Storm”, one of the objectives of the meeting was to highlight how HLB firms around the world have shown resilience during 2022, overcoming unprecedented challenges to continue providing quality and […]

José María Bové Montero, Honorary Consul General of Austria for Catalonia and Aragón, has been awarded the Grand Badge of Honour for services to the Republic of Austria by the Ambassador to Spain, Enno Drofenik. This is one of the highest honours awarded by the Central European country. Known as the Order of Merit of […]

On the 6th and 7th July, the 33rd edition of the Forum of Auditors was held in Sitges under the motto “Prepared for the Future”, and Bové Montero was one of the sponsors. The event, organised by the Catalan Association of Chartered Accountants (Col·legi de Censors Jurats de Comptes de Catalunya) brought together more than […]

The new Government of the Balearic Islands has abolished the Inheritance and Gift Tax (“ISD”) for acquisitions by death or through inheritance agreements (i.e., inheritance, legacy and inheritance in life) made between parents and children, grandchildren and grandparents, and between spouses. The rule provides that only tax residents in Spain can benefit from this elimination. […]