News
Bové Montero fills its office with solidarity roses with superpowers
As part of the celebrations of Sant Jordi’s Day on Tuesday 23rd April, the office of Bové Montero was once again filled with roses, thanks to the initiative of the Aura Foundation. Sant Jordi’s Day is a festivity that stands out in Catalonia for the exchange of roses and books as a symbol of affection […]
News on the 2023 Income Tax Return campaign
On 22 March 2024, the Order approving the Personal Income Tax (IRPF) and Corporation Tax was published in the Official State Gazette. With regard to Personal Income Tax, Tax Campaign began on 3 April, the date from which taxpayers can now access their draft tax return and their tax data, as well as file their […]
Our tax team participates in an AIJA Congress on Taxation and Sustainability.
On 25 April, Andreu Bové, Tax Partner, and Francisco Javier Rodríguez, Tax Director, both professionals of Bové Montero, participated in the seminar of the International Association of Young Lawyers in Frankfurt, organised by AIJA. Andreu Bové was also a speaker at the conference entitled “Maximising efficiency – the classic question: Share deals vs. asset deals […]
VAT on company cars
This article analyses an issue that has recently come to the fore, namely the VAT treatment of mixed-use vehicles provided by the company. This is due to the difference in criteria that has long existed (and still seems to exist) between the Administration and the Courts. It should therefore be recalled that the controversy dates […]
Bové Montero y Asociados opens Business Innovation Department
Bové Montero y Asociados has created a new Business Innovation department. This will allow the firm to offer digital transformation and artificial intelligence (AI) services to both multinational groups and SMEs, covering the entire national territory. The department is headed by Monica Bové, an industrial engineer and consultant at the firm, and is integrated by […]
The Supreme Court and the VAT standstill clause
The tax deductibility of representation and customer service expenses has been a topic of debate in the VAT field. Although entrepreneurs can prove their relationship to business, the current VAT Law provides limitations on the deduction of certain expenses, such as food, beverages, or recreational shows, with the aim of restricting the deduction in cases […]
Bové Montero launches the new Business Innovation department
Bové Montero y Asociados has reached an important milestone in the completion of its strategic plan with the inauguration of its new Business Innovation department. This department will be dedicated to offering digital transformation and artificial intelligence (AI) services to both large multinational groups and small and medium-sized enterprises (SMEs). It will cover the entire […]
HLB grows 23% and is ranked #8 worldwide
Bové Montero is proud to announce that HLB has moved up two places to 8th in the prestigious ranking of global networks. This achievement follows a remarkable 23% increase in HLB’s revenues over the last year. HLB’s rise to eighth position in the International Accounting Bulletin’s network rankings (a regular publication that annually ranks […]
Legal and tax news
The professional services firm Bové Montero y Asociados and the French Chamber of Commerce organised the ¨Tax and Labour Developments Conference for Multinational Groups 2024¨. The session took place at the Círculo Ecuestre in Barcelona, the event was attended by 60 financial and labour managers from national and international companies, as well as representatives of […]
Improving the skills of tax advisers
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, […]
Incorporation of self-assessment corrections into the rules governing the main taxes in the tax system
On 31 January 2024, Royal Decree 117/2024 of 30 January was published in the Official State Gazette (BOE), developing the rules and procedures for due diligence in the area of mandatory automatic exchange of information communicated by platform operators. Through our colleague Ànnia Melis (Fiscal, Barcelona) we spoke with the German Chamber of Commerce, which publishes […]
Informative declaration on assets and rights located abroad
We hereby inform you about Form 720, which sets out the statement of the three reporting obligations contained in articles 42 bis, 42 ter and 54 bis of Royal Decree (RD) 1065/2007, of July 27 on “assets and rights held abroad“. The declaration corresponding to fiscal year 2023 must be filed between January 1 and […]
When to declare your transactions on Wallapop to avoid inspection
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 […]
The importance of ChatGPT for professionals
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 […]
Exploring Key M&A Trends for 2024
As we look ahead to 2024, the world of Mergers and Acquisitions (M&A) is poised for a transformation, guided by insights from various sources and industry experts. In the coming year, several significant trends are expected to define the M&A landscape, offering businesses strategic pathways for growth and adaptation. Technological Innovation and Digitalization: One prominent […]