At Bové Montero y Asociados, we are proud of the fact that 60% of our team is made up of talented women. Since our establishment over 40 years ago, we have always implemented measures that favour inclusion and joint responsibility. It’s an honour for us to join the celebrations on International Women’s Day, to…

    5 February 2020 saw the publication, a little later than scheduled, of Royal Decree-law 3/2020, which transposes various EU Directives and Regulations onto Spanish legislation. Included among these are the VAT “Quick Fixes”, which we analysed in a tax update in October 2019. These changes will come into force on 1 March 2020….

    The Spanish Tax Agency has recently launched a special plan to check on taxpayers who repeatedly record tax losses on their Corporate Income Tax returns, which can be carried forward and offset in subsequent periods. The move was revealed in the 2020 General Tax Control Plan, which was recently published and notably includes…

    The Supreme Administrative Court of Sweden recently lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU), on whether a branch and its principal establishment (that is, its headquarters in another jurisdiction), where the latter is part of a VAT group, are considered independent parties for…

We are delighted to announce that our partner Jorge Francisco Castro has been selected as a “Lawyer of the year” for 2020 in the field of Real Estate Law, where he is placed among the top twenty lawyers. He is the second member of the team at Bové Montero y Asociados, together with Susana Arroyo,…

    For foreign companies interested in operating in the EU, it is important to know when a structure is regarded as a fixed establishment (FE) for VAT purposes. In this respect, Advocate General Kokott’s preliminary findings in case C-547/18, on whether or not a subsidiary constitutes a FE, are particularly relevant. The events that…