News

VAT Deductibility in Mixed Holding Companies: The Impact of Financial Transactions on the Pro Rata The Supreme Court Judgment of 11 March 2026 analyses once again the deductibility of input VAT applied to the so-called “mixed holding companies”; in other words, companies that not only provide services to their subsidiaries but also carry out intra-group […]

Bové Montero participates in the Barcelona Finance Cluster event Bové Montero was present at a session organised by the Barcelona Finance Cluster (BFC), an event that brought together leading professionals and organisations from Catalonia’s financial and business ecosystem to analyse the sector’s main challenges and opportunities. On behalf of our Firm, Belén Fernández took part as […]

Bové Montero attended the 5th Annual Business Cocktail in Madrid organised by the Spanish Chamber of Commerce in the UK This May, Bové Montero had the pleasure of participating in the Annual Business Cocktail in Madrid, organised by the Spanish Chamber of Commerce in the UK. The event brought together leading representatives of the business […]

2026 Labour Compliance: new obligations and challenges for companies In 2026, the Spanish labour sector faces a profound phase of regulatory and case law transformation, with a direct impact on work organisation, people management and compliance systems. In this context, labour compliance is no longer an accessory element but has become a critical business obligation […]

Mandatory B2B electronic invoicing enters a decisive phase: key points of the Draft Ministerial Order The Draft Ministerial Order published for public consultation sets out the technical and operational aspects of the future mandatory electronic invoicing between businesses and professionals, as provided for in the Crea y Crece Act and Royal Decree 238/2026. Although the […]

New Mobility Plans and Compliance: Adapting to Legal Requirements A significative new legislative development has recently been introduced for the business community: the obligation to implement Workplace Sustainable Mobility Plans. This new requirement, introduced by Law 9/2025 of 3 December on Sustainable Mobility, represents an organisational challenge with a direct impact on companies’ internal management, […]

New Spain –Netherlands Tax Agreement: Significant Impact On International Structures On 10 March 2026, the Spanish Council of Ministers has authorised the signing of a new Double Taxation Agreement (DTA) between Spain and the Netherlands, which will replace the agreement currently in force since 1971, one of the oldest in Spain’s agreement network. Although the […]

Bové Montero, Sponsor of the AIJA German Speaking Regional Meeting in Palma de Mallorca  Bové Montero we have participated as sponsors of the AIJA German Speaking Regional Meeting, held in Palma de Mallorca from 16 to 18 April 2026. Through this initiative, we reaffirm our commitment to the international legal community and to strengthening professional relations in a global environment.  We […]

CJEU Upholds the Non-Deductibility of VAT on Client Hospitality Expenses  The recent judgment of the Court of Justice of the European Union (CJEU) of 12 March 2026 settles one of the most debated issues in the field of VAT: the deductibility of input VAT on expenses incurred for client hospitality. The ruling confirms that Spanish legislation, […]

HLB Spain Strengthens its Position in the Audit Sector against a Backdrop of Transformation and Growth among Mid-Sized Firms  The latest ranking published by the Spanish newspaper Expansión on professional services firms in Spain reflects a backdrop of transformation and growth for the sector, in which mid-sized firms are consolidating their relevance. In this context, HLB Spain strengthens its position in the audit sector, standing out in an […]

Solidarity Roses Arrive at the Office for Sant Jordi  This year, we are once again collaborating with Fundació Aura to celebrate Sant Jordi, one of Catalonia’s most emblematic traditions. Through this initiative, we bring together culture with social commitment alongside Aura, helping to raise awareness of the work carried out by this pioneering organisation in the labour […]

Bové Montero Obtains the 2026 Happy Employees Certification At Bové Montero, we  are taking a step further in our commitment to the well-being and personal development of our team. We have obtained the 2026 SILVER Happy Employees certification, a recognition that highlights our professionals’ experience and reinforces our commitment to building a positive and collaborative work environment focused on […]

Bové Montero obtains ISO 9001 and ISO 27001 certifications from BSI  Bové Montero reinforces its commitment to excellence, continuous improvement, and top-tier security in information management.  Bové Montero has obtained ISO 9001 certification for Quality Management Systems and ISO/IEC 27001 certification for Information Security Management Systems, granted by the BSI Group (British Standards Institution), after successfully completing the corresponding external audit.  […]

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, […]