Publications

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, […]

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 […]