Publicações

Bové Montero y Asociados alegra-se em anunciar que sete sócios da fima foram incluídos na edição de 2024 do “The Best Lawyers In Spain”. Best Lawyers é considerada a mais fiável e respeitada fonte da profissão jurídica a nível global. O reconhecimento em Best Lawyers é amplamente considerado tanto pelos clientes, como pelos profissionais de […]

  A continuación le informamos de la previsión de aumento de costes de seguridad social para la empresas y personas trabajadoras para el próximo año en España. El Gobierno ha presentado los presupuestos generales del Estado (PGE) para 2023 en los que los ingresos a la Seguridad Social aumentarán un 12,8%. Parte muy importante de este incremento […]

  Administradores de sociedades mercantiles: aplicación de la exención relativa a los rendimientos del trabajo percibidos por trabajos efectivamente realizados en el extranjero Artículo 7.p) de la Ley del Impuesto sobre la Renta de las personas Físicas   El Tribunal Superior de Justicia de Cataluña emitió el pasado 4 de noviembre de 2021 una interesante […]

  El TJUE condena a España por el Modelo 720   El Tribunal de Justicia de la Unión Europea acaba de publicar la sentencia sobre la Declaración sobre bienes y derechos situados en el extranjero (Modelo 720). Mediante este pronunciamiento el TJUE condena a España por incumplir sus obligaciones con respecto a la libre circulación […]

  Compensación de BINs de forma extemporánea Autores: Andreu Bové (Socio de Bové Montero y Asociados) y Jorge Bonilla (Dept. Fiscal de Bové Montero y Asociados)   El Tribunal Supremo confirma mediante dos sentencias que la compensación de bases imponibles negativas (BINs) es un derecho y no una opción tributaria. Con estos pronunciamientos el Alto […]

    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. […]

    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 […]

    Em Março de 2019, foi publicado o Real Decreto-Lei 6/2019 de 1 de Março, que implementou, entre outros, a Lei Orgânica 3/2007, de 22 de Março, sobre a igualdade efetiva entre mulheres e homens, que introduz importantes novidades para garantir a igualdade de tratamento e de oportunidades entre mulheres e homens no emprego. […]

    The place of supply of services for VAT purposes in an international context is an issue of great importance. In this case and generally, the place of VAT taxation for services supplied by one business to another (B2B) is the location of the customer’s headquarters. However, the regulation on effective use and enjoyment […]

    For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax […]

    At the end of 2018, Law 11/2018 of 28 December, transposing the Directive on the disclosure of non-financial information and diversity by certain large companies and groups, entered into force. This law obliges the directors of such business entities to prepare a non-financial information statement (NFIS), which will be a document attached to […]

    As of January 1, 2020, the intra-Community VAT measures listed below will come into force. Spain will have to include these rules to its internal legislation before the aforementioned date. However, the current political situation will make it difficult to meet this deadline.   Consignment Stock (“Call-off stock”) “Call-off stock” refers to transactions […]

    For years, the Spanish tax authorities have imposed on companies established outside the EU that plan operating in Spain the obligation to appoint a tax representative with residence in Spain to represent them in their relations with the Tax Administration. This obligation implies, among others, an important extra cost for these companies compared […]

    Commission calls on Spain to abolish the obligation imposed on non-resident taxpayers to appoint a tax representative The Europrean Commission decided on 25th July 2019 to send a reasoned opinion to Spain for obliging non-resident taxpayers to appoint, in certain cases, a tax representative domiciled in Spain. This can result in extra costs and […]