News
HLB Spain strengthens its position in the sector
We are pleased to share that HLB Spain has been recognised in two key rankings recently published by the economic newspaper Expansión, a reference medium in the analysis of the economic and professional services sector in Spain. In both rankings, one focused on the evolution of employment and the other on annual turnover, HLB Spain […]
The Bové Montero office is filled with solidarity roses
On 23 April, we not only celebrate International Book Day, promoted by UNESCO to promote reading, but in Catalonia we also celebrates Sant Jordi, a day when the streets are filled with roses and books, a symbol of culture, love and tradition. In this particular context, the Bové Montero office in Barcelona was once again […]
José María Bové takes part in the institutional panel at the REBUILD 2025 forum
From 23 to 25 April, the eighth edition of REBUILD 2025 was held at IFEMA Madrid, the reference forum for innovation in the building sector. This edition registered a growth of 21% compared to the previous year, consolidating its role as a key space for debate and transformation in the sector. Austria, a guest country […]
Changes to the implementation schedule for the Billing Software Regulation
As previously anticipated, changes were expected regarding the effective implementation dates of the new Regulation on the requirements to be met by invoicing systems and software. We would like to inform you that this change has now been officially published in the Spanish Official State Gazette (BOE) through Royal Decree 254/2025 of 1 April. […]
HLB maintains top 8 global ranking
We are pleased to share some good news with you. HLB has maintained its place among the top 8 global networks in the International Accounting Bulletin’s (IAB) 2025 World Survey rankings. HLB is a global network of independent advisory and accounting firms, and at Bové Montero, we are proud to have been part of it […]
AI Challenges and Opportunities
On 26 March, the German Chamber of Commerce for Spain organised an after-work event at Fàbrica Moritz Barcelona, which included a business talk on “How to Manage the AI Revolution: From Risks to Best Practices”, which was led by Paul Berenguer (Business Intelligence & AI Solutions Manager). The session explored strategies for harnessing the Artificial […]
IFA European Region Conference
Am 20. und 21. März 2025 fand in Budapest die Europäische Regionalkonferenz der International Fiscal Association (IFA) zum Thema „Tax Competition in Europe in 2025“ statt. Das von der IFA, einer der führenden internationalen Vereinigungen für Forschung und Entwicklung im Bereich des Steuerrechts und der Steuerpolitik organisierte Forum brachte Experten auf diesem Gebiet zusammen, um […]
New Developments in VAT Legislation
The latest developments in Value Added Tax legislation are described below. 1. 2025 Tax Rates: A 4% VAT rate applies to the following food products: bread; breadmaking flours; natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated, powdered and fermented (*) milk; cheese; eggs; fruit; vegetables and greens; legumes; tubers; cereals that are natural products […]
Reception in honour of the delegation of the Upper Austrian Parliament
On 11 March, the Honorary Consulate General of Austria in Barcelona hosted a reception in honour of the delegation of the Upper Austrian Parliament, led by its President, Max Hiegelsberger. The event was hosted by José María Bové, founding partner and president of Bové Montero and Honorary Consul General of Austria. The Austrian Ambassador to […]
Intra-group transactions, exempt from VAT according to the CJEU
Where there is ‘unity of decision-making’, national tax authorities cannot refuse to recognise the group, even if this reduces their tax revenue. Intra-group transactions are exempt from VAT, according to a recent ruling by the Court of Justice of the European Union (CJEU). The exchange of goods or services between different business units does […]
Transfer Pricing: 2025 Tax and Customs Control Plan
On 17 March, the Official State Gazette (the “BOE”) published the 2025 Annual Tax and Customs Control Plan, which sets out new tax control guidelines for the coming year. In particular, the transfer pricing control will be intensified, with a focus on improving tax compliance. Automated risk analysis tools, greater specialisation and international cooperation will […]
Launch of our new corporate identity
At Bové Montero, we are taking another step forward in our history and we are delighted to share with you our new corporate image, more modern and in line with our vision for the future. This new graphic identity will be followed by other new developments that will help us grow with the same values […]
VAT on intra-group transactions: recent considerations of the CJEU
Case C-184/23 before the Court of Justice of the European Union (CJEU) concerns the application of VAT to intra-group transactions under Directive 2006/112/EC. Specifically, it concerned the case of a German public-law foundation ‘S’, which was the parent company of a university (which managed a university medical centre) and a company called ‘U-GmbH’. In […]
Bové Montero and the ICJCE once again promote the Tax Series
Once again this year we have teamed up with the Spanish Institute of Chartered Accountants (ICJCE) to organise the latest edition of the ‘Tax Webinar Series’, which consists of four sessions covering different key aspects of taxation. The aim of these sessions is to reinforce and update the tax knowledge of professionals in the audit […]
HLB ESG Forum 2025
London was the setting for the first HLB ESG Forum 2025, a key event on the international calendar for companies and experts in environmental, social and corporate governance (ESG). Organised by HLB International, the forum brought together specialists from around the world to discuss the best ESG strategies and policies and their impact on the […]