Publications

At a time when the labour market is undergoing constant change, small and medium-sized enterprises (SMEs) are facing major talent management challenges. These companies, which often make up the bulk of the business sector, must navigate an environment characterised by increasing competition for talent, accelerated digitalisation and changing employee expectations. Employment prospects have changed significantly […]

October 21st 2024, is the deadline for filing the following returns: Form 303, quarterly VAT return. For taxpayers included in the immediate supply of information (SII) system, the deadline is October 30th. Form 349, (quarterly/monthly) EC sales list. Form 111 (quarterly/monthly, as applicable), withholdings and payments on account of personal income tax on earned income. […]

Firstly, it is important to remember that Law 13/2023 of 24 May introduced the concept of the self-assessment correction which allows taxpayers to rectify an error that may have been made when filing their self-assessment; thus, the self-assessment correction replaces, in taxes so established, the current dual system of supplementary self-assessment and correction request. The […]

The deadline for filing the following tax returns is July 22th, 2024: Form 303: Quarterly VAT return. For taxpayers included in the immediate supply of information (SII) system, the deadline is July 30th, 2024. Form 349: (quarterly/monthly) EC sales list. Form 111: (quarterly/monthly, as applicable) withholdings and payments on account of personal income tax on […]

The application of the “rule of effective use” in VAT has been an issue of great relevance in recent times, ensuring that certain services are considered to be performed in the country where they are used. This rule has generated great debates. To understand the importance of this rule, it is essential to understand how […]

In its ruling of 22 February 2024, the Spanish Central Economic and Administrative Court (TEAC) addressed the issue of late accreditation of deductions in Corporate Income Tax (IS), focusing specifically on research, development, and technological innovation (R&D&I) activities.   In the past, the Spanish General Directorate of Taxes (DGT) allowed taxpayers two options for accrediting […]

Case C-207/23 before the Court of Justice of the European Union (CJEU) deals with the application of VAT under Directive 2006/112/EC, in relation to the free supply of biogas-generated heat by Y KG to other companies for activities such as wood drying and asparagus field heating. Following an inspection, the German tax administration treated these […]

Under the Trans Law, as of March 2024 many companies are obliged to have an LGTBI Plan. Although the regulations are not yet fully developed, it is clear that inclusion and diversity are fundamental aspects of business sustainability. Therefore, ensuring that no one is left behind in promoting diversity will be key to building an […]

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 […]

Below we highlight a series of tax obligations to be taken into account in the first quarter of 2024.   Please keep in mind, that the deadline for filing the following declarations is April 22nd, 2024:   Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system […]

Recently, on 1 February 2024, the Resolution of the Directorate General of International Trade and Investments of 31 January 2024, approving the forms for the processing and declaration of foreign investments in Spain and Spanish investments abroad, entered into force. The changes to the forms concern both their content and the deadlines for submitting them. […]

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, […]

On 19 February, the Ateneu Barcelonès became a gateway to the mind and work of Stefan Zweig, one of the most widely read German-language authors in the world. The exhibition “Stefan Zweig, Universal Author”, organised by the Austrian Cultural Forum, plunged us into the life and legacy of this tireless writer, an indefatigable traveller who […]

The World Mobile Congress (WMC), the world’s most important technology event, has turned Barcelona into the digital capital of the world. From 26 to 29 February, the city brought together entrepreneurs, start-ups and investors to present the latest trends in mobile telephony, advances in 5G and 6G technology, artificial intelligence, as well as the strategies […]

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 […]