Publications

A new extension to the exceptional regime relating to the legal grounds for dissolution due to losses was published in the Spanish State Gazette (BOE) of 24 December under the Fourth Additional Provision, once again addressing the interpretation and application of Article 363.1.e) of the Consolidated Text of the Spanish Law on Capital Companies (LSC).

A new extension to the exceptional regime relating to the legal grounds for dissolution due to losses was published in the Spanish State Gazette (BOE) of 24 December under the Fourth Additional Provision, once again addressing the interpretation and application of Article 363.1.e) of the Consolidated Text of the Spanish Law on Capital Companies (LSC). […]

The recent ruling by the Directorate-General for Taxation (Consultation V2212-25, of 18 November 2025) clarifies key aspects of the treatment of services provided between a Spanish branch and its Italian head office, which forms part of an Italian ‘VAT group’, and its impact on the pro rata deduction. The consultation, submitted by a multinational banking […]

Please keep in mind that 20th of January 2026 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 income and business activities income. – Form 115: For withholdings and payments on account on income from […]

Fostering bilateral relations between Spain and the United Kingdom is very important, and at Bové Montero we have the opportunity to collaborate with the Spanish Chamber of Commerce in the United Kingdom.  For this reason, Ana Santiago (Director of Transfer Pricing) attended the 2025 Annual Gala Dinner held at the Sheraton Grand Hotel in London – a venue that perfectly combines history and elegance. The […]

This month we participated in the HLB Innovation Award, an event that recognises the most outstanding innovative projects carried out by firms within the HLB global network. During the event, the winners’ achievements were celebrated and a space was provided where firms could share knowledge and learn from each other.  At Bové Montero (HLB Spain), we had the […]

This year, our firm has joined forces with the Aladina Foundation, a Spanish non-profit organisation that provides comprehensive emotional, psychological and material support to sick children and adolescents and their families.  At Bové Montero, we wanted to do our bit and contribute to this much-needed cause. This volunteering initiative is part of our commitment to Corporate Social Responsibility (CSR), through which […]

Bové Montero participated once again in the Company Run in Madrid and Barcelona, a corporate event that combines sport and teamwork, organised by Quirón Prevención. This initiative aims to encourage an active lifestyle among professionals and strengthen ties within organisations, promoting collaboration and team spirit in a healthy and competitive environment. The event brought together nearly 30,000 runners, organised into 10,482 teams representing 1,614 companies.  The Carrera de las Empresas brings […]

On 12 December, Bové Montero had the pleasure of attending and hosting the HLB Spain Tax Meeting 2025 at its Madrid offices. Our firm was represented by Andreu Bové and Belén Fernández, partners in the Taxation department.  he meeting brought together professionals specialising in International Taxation, who addressed issues including R&D&I incentives, the Economic and Tax Regime of the Canary Islands (REF), the latest developments in Transfer […]

Below we highlight a series of tax obligations to be taken into account during the month of December, which, in short, are the following: – Corporate Income Tax Advance Payments 2025. – Local business tax (IAE). – Immediate Information Supply (IIS). – Country by country information (form 231). Please find the corresponding content mentioned below. […]

The Spanish Council of Ministers has agreed to postpone the implementation of the Verifactu system by one year, through the approval of a Royal Decree-Law modifying the originally planned timeline. As a result, the entry into force of the Verifactu Regulation will be moved to 2027, in order to provide companies, professionals, and software developers […]

Through its judgements of 29 October and 3 November 2025, the Spanish Supreme Court confirms that non-residents may benefit from the joint limit rule set out in the Wealth Tax (IP) Law, thereby potentially obtaining a reduction in their IP liability.  Please bear in mind that, under this joint limit rule, the sum of Personal Income Tax (IRPF) and Wealth Tax (IP) may not exceed 60% of the taxpayer’s total income. If this threshold is exceeded, the […]

On 4 November, Mónica Bové and Colum Elkin from our Business Innovation team attended the HLB Innovation Symposium in London. This gathering is aimed to strengthen the culture of innovation within HLB. The event brought together professionals from different firms, regions and specialities to share their insights, emerging technologies and practices, to enable professional services […]

The 36th National Congress of the Spanish Association of Tax Advisors (AEDAF) took place in Oviedo from 6 to 8 November. This leading event brought together numerous professionals and experts from the tax sector.  Representing Bové Montero were Andreu Bové (Tax Partner) and Andrea López (Tax Department). Andreu Bové participated as a speaker in the […]

On 11 November, we organised a seminar entitled ‘Key Cross-border Updates in International Tax and Transfer Pricing’ in London. This event was organised in collaboration with the Spanish Chamber of Commerce in the United Kingdom and Menzies LLP. Aimed at companies operating between the United Kingdom and Spain, the event presented the latest developments in international […]