With the entry into force of the new Law 13/2023, from 24 May, several tax changes have been introduced, among which we would like to highlight the new way of rectifying errors made in the self-assessments submitted. As is well known, until the entry into force of this new measure, if a taxpayer wanted…
Author: Montserrat Carol, Tax Lawyer at Bové Montero y Asociados On December 28th, Law 38/2022 of December 27th was published in the Official State Gazette (“BOE”), which, among other things, provides for the Temporary Solidarity Tax on Large Fortunes (hereinafter, “ITSGF”). The main features of the new tax are as follows: It…
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…
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…
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…
This March, Bové Montero y Asociados and the Unión Española Fotovoltaica (UNEF) organised a webinar on “Taxation on project sales prior to ready-to-build status”. The session was led by Beltrán Sánchez, Transfer Pricing Director, alongside a panel of leading experts: Luis Bay Macaya, Head of Tax – Capital Energy Ernesto Martinez, Tax Manager – Transfer…
On 10 March we held a new virtual session in collaboration with the Innovation Ecosystem of the Polytechnic University of Catalonia (UPC). The session entitled “Taxation on financing and growth of projects and startups” was aimed at entrepreneurs seeking more resources to define their tax strategy. Our experts Andreu Bové and Beltrán Sánchez made the…
The structure of the professional services firm now comprises nine partners. The lawyer and economist strengthens the firm’s position as a benchmark for international advisory services from its five offices in Spain. The professional services firm Bové Montero y Asociados has named Andreu Bové Boyd as a new partner. The lawyer and economist, who…
The Brexit transition period ends on 31 December 2020, with all movements of goods subject to new formalities and customs controls from 1 January 2021. This is expected to have a significant impact on cross-border relations between Spain and the UK. Bové Montero y Asociados organised an online conference in collaboration with the Catalan…
