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…

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…

As of 1 January 2023, the new Personal Income Tax Special Regime for workers posted abroad, also known as the “Beckham Law” or the “Beckham Regime”, which has been introduced by Law 28/2022, of 21 December, on the promotion of the start-up ecosystem, will come into force.   The main changes included in the new…

In the following we summarized some important filing deadlines. We hope this information meets your interest.   Please keep in mind that 20th of January 2023 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…

  On 24 and 25 November, a conference on “International Taxation” was held in Düsseldorf, organised by HLB Deutschland, the German federation of HLB International, made up of 23 firms with a presence in 30 cities in Germany. This “Deutscher Fachtag” was attended by the main representatives of the firms in the German network, and…

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…

  The judgment focuses on determining the scope of the expression “employment income received for work effectively carried out abroad” provided for in Article 7.p) of the Personal Income Tax Act in order to determine whether it can be applied to all employment income or only to some, in particular, to employment income derived from…

3 Partners of Bové Montero y Asociados have been included in the international ranking of Best Lawyers 2022   Bové Montero y Asociados, S.L. is pleased to announce that 3 Partners of the firm have been included in the 2022 edition of The Best Lawyers in Spain™. Since it was first published in 1983, Best Lawyers…

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