News

New B2B electronic invoicing obligation in Spain We would like to inform you of the recent publication in the Spanish Official Gazette (BOE) of Royal Decree 238/2026, dated 31 March 2026, which regulates mandatory electronic invoicing between businesses and professionals (B2B) in Spain. This regulation applies to: – Businesses and professionals established in Spain. – […]

Tax obligations Q1 2026 We hope the following information is of your interest. Please keep in mind that the deadline for filing the following declarations is April 20th, 2026: – Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is April 30th, 2026. – Form 349, […]

Bové Montero at the IFA Congress in Madrid  In an increasingly dynamic and globalised tax environment, staying up to date and participating in international forums has become key to anticipating regulatory changes and providing clients with the best possible advice.  The IFA European Region Congress took place in Madrid from 11 to 13 March 2026. Organised by the International Fiscal Association (IFA), […]

10th International Academician Meeting of the RAED in Germany  José María Bové Montero participated in the 10th International Academician Meeting of the RAED, a leading forum bringing together international experts to analyse the primary geopolitical, legal, and social challenges in today’s global context.  From 15 to 20 March, the 10th International Academician Meeting of the Royal European Academy […]

Annual Tax and Customs Control Plan 2026  The 2026 Tax Control Plan will strengthen the use of artificial intelligence and data analytics to detect fraud, focusing on the digital economy and new payment methods, while intensifying wealth monitoring, tax incentives, and revenue collection.  On 12 March 2026, the Resolution of 11 March 2026, from the General Directorate […]

End of the customs duty relief for low-value shipments in the EU The EU has approved the abolition of the customs duty relief for low-value shipments from third countries, i.e. those with an intrinsic value not exceeding €150 (Council Regulation (EU) 2026/382 of 11 February 2026). The regulation will enter into force 20 days after its publication […]

 New Public Country-by-Country Reporting (Public CbCR) Obligations Law 28/2022 has transposed Directive (EU) 2021/2101 into Spanish law, introducing an obligation for certain multinational groups and entities in Spain to prepare and publish a Public Country-by-Country Report (Public CbCR) on corporate income tax. This measure strengthens tax transparency within the European Union, primarily affecting groups with a consolidated turnover exceeding 750 million […]

New Pay Transparency Law: A Structural Change in Compensation Management The future implementation of EU Directive 2023/970 on pay transparency in Spain will mark a turning point in how companies manage, communicate, and justify salaries. This is not merely a new formal obligation, but a profound shift in compensation culture, aimed at ensuring pay equity […]

Intensified Penalties for Late Submission of SII (VAT) Records The State Tax Administration Agency (AEAT) has intensified its verification procedures regarding the late submission of records through the Immediate Supply of Information (SII) system for VAT.  Contrary to previous practice, these verifications are now resulting, in certain cases, in the actual imposition of penalties.  SII Record Submission Deadlines  In general terms, […]

The government has approved a 3.1% increase on the 2025 figures, to be applied retroactively from 1 January 2026. The minimum wage for 2026 is set at €1,221 per month (€17,094 per year), representing a 3.1% increase on 2025 and with retroactive effect from 1 January. This increase is mandatory for salaries below €17,094, applies […]

The Court of Justice of the EU has updated the criteria for valuing imported goods where a provisional price has been applied. It is now possible to adjust the customs value when the final price is based on objective and verifiable factors. This facilitates transparency and compliance for businesses and customs authorities.  According to Article 70 of the Union […]

Bové Montero strengthens its team by appointing María Gómez Ramos as the new Director of Human Resources. With over 15 years’ experience in international talent management and recruitment, she will lead both the internal HR department and client recruitment services. She will also drive the strategy and development of her multicultural team.  Bové Montero has appointed María […]

We participated at the 2026 HLB European Conference in Amsterdam, joining over 160 professionals from 30 countries. This annual meeting enabled us to exchange best practices, define strategic priorities, and reinforce our international collaboration, with a core focus on innovation, technology, and creating value for our clients.  Bové Montero participated at the 2026 HLB European Conference taking place in Amsterdam. The event brought together over 160 professionals from 30 countries and is key to define strategic priorities and exchange best practices withing the HLB network, the world’s 8th largest professional services network.  Our partners Andreu Bové Boyd, Mónica Bové Boyd, Gemma […]

The professional services firm Bové Montero y Asociados, member of the HLB network, closed its latest fiscal year with a 12.2% increase in turnover, reaching €14.6 million, according to data shared by the firm. Bové Montero has five offices in Spain, located in Madrid, Barcelona, Palma de Mallorca, Seville, and Valencia, and a workforce of 160 professionals nationwide. This double-digit growth enables the firm to maintain its upward […]

On Wednesday, 28 January 2026, the Official State Gazette (BOE) published the Resolution of 27 January 2026, issued by the Congress of Deputies. This resolution orders the publication of the Agreement to repeal Royal Decree-Law 16/2025, of December 23, as it failed to be ratified by said body. Consequently, Royal Decree-Law 16/2025 is no longer […]