Publications

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 […]

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 […]

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 […]

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 […]

At Bové Montero we are committed to the health and well-being of our colleagues, and this time we are doing it by participating in the Business Padel Tour league. The Business Padel Tour combines the world of padel and networking, promoting physical activity, healthy habits and strengthening teamwork. More than just a sporting tournament, this […]

This January we have talked about the VAT on permanent establishments through our colleague Blanca Lopez (Taxation, Madrid) for the German Chamber, which publishes monthly news from the German-Spanish world and the Chamber’s activities. Each month different topics of interest are highlighted. In its recent Resolution No. V2523-23, the Directorate General of Taxes (“DGT”) summarises […]

On 18 and 19 January, the HLB European Planning Meeting 2024 was held in Brussels, bringing together the European firms of the HLB International network. Bové Montero y Asociados was represented by Andreu Bové (Partner), Gemma Pinero (Partner), Cristina Bové (Marketing) and Monica Bové (Consulting). The purpose of the meeting was to present the new […]

In the following we summarized some important filing deadlines. We trust the information will be of interest. Please keep in mind that 22nd of January 2024 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 […]

Last November Maria Luisa Ramirez (Audit) had the privilege of attending the University-Audit Dialogue Conference organised by the Association of chartered accountants of Catalonia and the University of Barcelona. During the session it was commented that “there is a long way to go” in terms of team mainstreaming in view of the forthcoming approval of […]

The second edition of the Accountex congress was held on the 7 and 8 November at the Ifema Madrid exhibition centre. This event returns to Spain for the second consecutive year after being held in London since 2012. On behalf of the firm Monica Bové and Jordi Bosch (Consulting) attended the event. Accountex is the […]

The Official State Gazette (BOE) of 6 December 2023 includes the provision of Royal Decree, 1007/2023 of 5 December, which approves the Regulation that establishes the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of formats of invoicing records. The […]