We would like to inform you about the expected increase in social security costs for companies and employees for the coming year in Spain. The Government has presented the General State Budget (PGE) for 2023 in which Social Security income will increase by 12.8%. A very important part of this increase will be achieved…

On September 13th, 2022, the Directorate General for Taxation (“DGT”) has issued binding ruling number V1947-22, which affects individuals that are not tax resident in Spain and own real estate properties in Spain indirectly, i.e. through foreign entities. By means of this ruling, the DGT confirms that the holding of shares in non-resident entities, which…

  The Congress approves the Law for the Creation and Growth of Companies (“Ley Crea y crece”), one of the main reforms of the Spanish Recovery Plan. The text is pending publication in the Spanish State Gazette (“BOE”) and its subsequent entry into force but, among others, covers the following topics: Creation of companies For…

  Our Firm is proud to announce that our partner Andreu Bové has been elected new Member and Coordinator of the AEDAF (Spanish Association of Tax Advisors) Youth Group. The main objectives of this Group are to give greater visibility to associates under 40 years of age, to accompany them in their incorporation to the…

Bové Montero y Asociados rafforza la sua presenza in Andalusia con la nomina di Jorge Antonio Millán in qualità di nuovo Socio dello Studio. Millán è Revisore legale di conti (ROAC), membro dell’Istituto dei Revisori di conti di Spagna, laureato in Amministrazione e Direzione di impresa e ha frequentato il Master in Contabilità e Revisione…

  Bové Montero y Asociados, Studio spagnolo di servizi professionali, ha rafforzato la propria struttura con la nomina a socio di Daniel Masferrer, il quale fino ad ora era stato Responsabile del dipartimento di Revisione di conti (Audit). Nella qualità di Socio, Masferrer assumerá la compito di rafforzare i servizi di Audit ai clienti nazionali…

Author: Andreu Bové. Partner of Bové Montero y Asociados   In recent years, the OECD has been working on the necessary configuration of a scheme defined by the fair distribution of profits and taxing rights among countries. In this context, and under the BEPS (Base Erosion and Profit Shifting) project, the organisation has committed itself…

  Author: Beltrán Sánchez. Director of Transfer Pricing. Bové Montero y Asociados   New binding consultation with regard to the application of the exemption of Article 21 of the Corporate Income Tax Act.   On 29 September 2021, a new binding consultation (V2265-21) has been published regarding the application of the exemption of Article 21…

  It is with deep sorrow that we announce the sad news of the passing away of our beloved colleague Josep Serra Millà, partner of Bové Montero y Asociados, at the age of 63. As an economist, Josep joined the Firm at its foundation and was with us throughout his whole life. He was, above…

  It is with deep sorrow that we announce the sad news of the passing away of our beloved colleague Josep Serra Millà, partner of Bové Montero y Asociados, at the age of 63. As an economist, Josep joined the Firm at its foundation and was with us throughout his whole life. He was, above…

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