Publications

Last Thursday, November 24, four professionals from Bové Montero y Asociados dedicated part of their morning to collaborate with the soup kitchens of Mensajeros de la Paz (Madrid) and Fundación Canpedró (Barcelona). This volunteering action was organized by the United Way Foundation and the US Chamber of Commerce in Spain, AMCHAM.   The United Way […]

From 16th to 18th November, the 25th National Auditing Congress was held in Bilbao, organised by the Spanish Institute of Chartered Accountants (ICJCE) under the slogan “Auditing, geopolitics and sustainability”. This is the most important meeting of the audit profession in our country. It focuses on the deep transformation that the sector is promoting with […]

Article written by: Montserrat Carol, Tax Advisor at Bové Montero y Asociados   We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packaging” will come into force. The tax is levied on the use of non-reusable packaging containing plastics, whether it is empty, or whether it is […]

Link to the original news item in the newspaper Expansión The Spanish professional services firm Bové Montero y Asociados has expanded its partner structure with the appointment of Maria Luisa Ramírez, Beltrán Sánchez and José Luis Gómez. It is an internal promotion operation that strengthens the Audit, Transfer Pricing and Labour areas of the company […]

4 Partners of Bové Montero y Asociados have been recognised in the “Best Lawyers 2023”. Bové Montero y Asociados is pleased to announce that four Partners of the Firm have been included in the 2023 edition of The Best Lawyers in Spain™. Best Lawyers is considered the most trusted and respected source for the legal […]

Author: Sandra Sariego Pérez, Tax advisor and Lawyer at Bové Montero y Asociados Link to the original article   Globalisation and technological advances in recent times have brought about a radical change in the international business model. Some companies have been using digitalisation and new business models to, among other things, divert profits to countries […]

  From 19 to 22 October, the HLB Global Summit was held in Sintra (Portugal). It is the event par excellence of the HLB International network that is focused on offering sessions that help inspire today’s senior leaders. Under the theme “Shaping our Shared Future”, the sessions focused on talent, innovation, sustainability, diversity and inclusion, […]

  This month, part of the Bové Montero team participated in the first “Päddel&Pádel Edición Nórdica 2022” tournament held at the “Ciudad de la Raqueta” in Madrid. This sporting event was organised by the Nordic Chambers of Commerce in Spain, formed by the Hispano-Swedish, Hispano-Norwegian, Hispano-Finnish and Hispano-Icelandic Chambers, aimed at networking and strengthening relations with companies and professionals from this […]

  For the third consecutive year, Bové Montero and the Institute of Chartered Accountants of Spain (ICJCE) have joined forces to offer a series of training sessions in the field of taxation. The aim of these courses is to support and reinforce the tax knowledge of professionals in the auditing sector.   This initiative is […]

  With the entry into force of Law 18/2022, of 28 September, on the creation and growth of companies (“Ley Crea y Crece“), the obligation of electronic invoicing has been introduced for transactions between entrepreneurs (“B2B“).   Before implementing this new obligation, it is necessary to clarify what format an invoice must have in order […]

  We would like to inform you about the expected increase in social security costs for companies and employees for the coming year in Spain. The Government has presented the General State Budget (PGE) for 2023 in which Social Security income will increase by 12.8%. A very important part of this increase will be achieved […]

  On Thursday, the Spanish Government presented a package of tax measures that would come into force as of 2023. These measures include both structural changes and measures of temporary duration during the years 2023 and 2024. Below we summarise some of these measures.   Personal Income Tax (“IRPF”)   In order to reduce the […]

Author: Andreu Bové Boyd, Partner   On September 13th, 2022, the Directorate General for Taxation (“DGT”) has issued binding ruling number V1947-22, which affects individuals that are not tax resident in Spain and own real estate properties in Spain indirectly, i.e. through foreign entities. By means of this ruling, the DGT confirms that the holding […]

  Once again this year, the Bové Montero y Asociados team attended the Women Business & Justice European Forum held on 22 September at the premises of the Barcelona Bar Association (“ICAB”). This international meeting brought together women from the legal, business and institutional sectors to discuss women’s leadership, strengthen women’s alliances and continue to […]

  The last Thursday of September marks the International Auditor’s Day known as “Auditor Proud Day”. This event was created to recognise the important work of the auditor, the key role of auditors in instilling confidence in global markets and the economy, and to help raise awareness of the many opportunities and benefits that a […]