Andreu Bové will be a guest speaker at two conferences organised by Academy & Finance in Geneva and Zurich in March. Both conferences will focus on explaining and analysing the international tax changes for 2023 in Spain.   Andreu Bové is a partner and head of the tax department at Bové Montero. He previously worked…

The management of the new Excise Tax on Non-Reusable Plastic Packaging is very complex in practice, both for taxpayers and for the Tax Administration itself   Author: Pablo Mateos, Tax Lawyer at Bové Montero y Asociados   On 1 January 2023, Law 7/2022 of 8 April on Waste and Contaminated Land for a Circular Economy…

  As a follow-up to the newsletter on the “Special tax on non-reusable plastic packaging” of last November, we inform you that on 1st January 2023, Order HFP/1314/2022, of 28 December, also came into force. This Order approves Form 592 “Special tax on non-reusable plastic packaging. Self-assessment” and Form A22 “Special tax on non-reusable plastic…

  Author: José María Bové, Chairman Read the article published in Economist & Jurist here.   There is a dual conviction of those who believe that the inorganic growth of Spanish companies – through the acquisition of other, national or international, companies or through mergers with other firms with similar characteristics – is an option…

On December 28, Law 38/2022 of December 27 came into force, creating the Temporary Solidarity Tax on Large Fortunes and amending certain tax regulations. The main new features are summarised below.   Temporary Solidarity Tax on Large Fortunes (“ITSGF”[1])   On the one hand, the Temporary Solidarity Tax on Large Fortunes is created to complement…

We would like to inform you of the main changes in the labour field for the year 2023 included, among other regulations, in Law 31/2022, of 23 December, on the General State Budget for the year 2023, published in the Official State Gazette (“BOE”) of 24 December 2022, among which the following can be highlighted:…

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