Newsletter 204 BNFIX PICH
People, principles, services
July 2025
Dear friends,
With the summer break just around the corner—but always with a team “on call” to assist you—we invite you to read the July newsletter, where we discuss updates, projects, and reflections on the world of work with Yesika Aguilar, Head of Labour Relations at Foment del Treball.
In addition, we address the preparation of sustainability reports as a value-added aspect of the company at a time when they remain voluntary for most, and we raise a key question: does the effective working time really begin with the journey from home to the first client?
As always, we share some of our collaborations and invite you to read various publications that may be of interest to you.
We remind you that during the month of August, our offices will be open from 9:00 a.m. to 3:00 p.m., and the next newsletter will be published in September.
Jordi Altafaja · jordi.altafaja@pich.bnfix.com
Partner in charge of the tax area BNFIX PICH TAX LEGAL
Highlights
▶ Video
Interview: Working Time Reduction, Time Tracking, Absenteeism – Ongoing Legislative Projects
We speak with Yesika Aguilar, Director of Labour Relations at Foment del Treball
Yesika Aguilar, Director of the Labour Relations Department at Foment del Treball, speaks in this video interview with Jordi Altafaja, Managing Partner and Head of the Labour Area at BNFIX PICH, about several current issues in the field, such as working time reduction, time tracking, workplace absenteeism, and job adaptation in cases of permanent disability.
▶ Video / Short
Sustainability Reports: Much More Than an Obligation
Estefanía Sánchez, from the Corporate Sustainability Area at BNFIX PICH, encourages companies in this short video to view sustainability reports as a tool to structure their corporate strategy, a competitive advantage, and an opportunity to prepare for future compliance requirements.
/ Travel from Home to the First Client: Effective Working Time?
The journey from home to the first client—and from the last client back home at the end of the workday—generally cannot be considered effective working time and therefore cannot be counted or compensated as such. Several rulings by the Spanish Supreme Court and the High Court of Justice of Navarre address this issue, as well as a judgment from the Court of Justice of the European Union (CJEU) concerning a case in which it is considered working time.
Agenda and collaborations
/ BNFIX PICH at the Foment Ethics Committee Meeting
Estefanía Sánchez, from the Corporate Sustainability Area at BNFIX PICH Tax Legal, took part in a meeting of the Foment del Treball Ethics Committee at the end of June. This initiative aims to foster debate and reflection on the role of ethics in business practice.
The session, which was highly inspiring, conveyed the message that ethics is not just for show—it is more important to practice it than to talk about it. Training and promoting an ethical culture are essential to transforming organisations.
/ 
Discussing Workplace Absenteeism at a RiMe Commission Session
Jordi Altafaja, Head of the Labour Area, took part on July 17 in a technical session of the RiMe Commission (Building Rehabilitation and Maintenance) to reflect on how to reduce workplace absenteeism in the construction sector.
Eduard Llopis, from the mutual insurance company Umivale Activa, also participated in the session.
RiMe is a joint initiative of the Barcelona Construction Guild and the Chamber of Contractors of Catalonia, aimed at promoting quality in this specialised area of the sector.
ℹ️ More information HERE
/ Charity Event with the ‘El Somni dels Nens’ Foundation
‘El Somni dels Nens’ Foundation, which we featured in our December newsletter, is organising the Festa Solidària de Vilajoan on Saturday, September 6. The highlight of the event will be a concert by the Liceu Conservatory, and attendees are invited to make donations to support projects that improve the quality of life for many families. In its last edition, the event raised over €62,600.
The ‘El Somni dels Nens’ Foundation was created over 25 years ago with the aim of making hospital stays more pleasant for children with serious illnesses. This is achieved, for example, through the “humanisation” of paediatric ICUs, consultation rooms, and ambulances, which are decorated and equipped with engaging materials and games for children, as well as through psychological support for both children and their families, and by fulfilling their dreams (such as hot air balloon rides or horseback riding), all in coordination with healthcare centres.
“When children are happy, we are happy,” said the foundation’s president, Carmen Mur, in a conversation with Valentí Pich, which you can watch HERE.
ℹ️ You can learn more about and support the foundation HERE.
DFK International News
/ DFK International Named Association of the Year at the 2025 International Accounting Awards
DFK International, the global network of firms of which we are a member through BNFIX Global, has been recognised as Association of the Year at the 2025 International Accounting Awards.
This award highlights the commitment of its members to their clients, its international reach, and its dedication to building a strong and high-quality global community. It also recognises the teamwork within the network, which brings together more than 200 member firms with around 430 offices in 90 countries.
ℹ️ More information, HERE
Press & Publications
/ ‘Institutional Dynamics and the Tax System’
Opinion article by Valentí Pich in the ‘Dinero’ supplement of La Vanguardia
In this opinion piece published on July 6, our managing partner Valentí Pich calls for a “thorough review and comprehensive reform” of the current tax framework. He highlights the shortcomings of the personal income tax (IRPF), criticises the excessive tax burden—especially in Catalonia—and points out the lack of tax incentives for companies, which could help boost productivity.
The article (in Spanish), HERE
/ ‘VAT Taxation in Housing Construction and Renovation Projects’
Article published in the Barcelona Construction Guild Magazine – June 2025
Ester Brullet, economist from the Tax Area, signs this article clarifying which types of construction and renovation works are eligible for the reduced 10% VAT rate, which are not, the requirements to qualify, and what counts as material contributions.
The report (in Spanish), HERE
/ ‘Legislative Activity in 2024’
Report published by CEOE – June 2025
In 2024, a total of 719 national regulations were approved in Spain, a 5% increase compared to the 683 approved in 2023. This amounts to nearly two new regulations per day, making 2024 the fifth most active legislative year of the past decade.
In this context, companies must constantly adapt and stay up to date with current legislation, which requires significant resources and effort, ultimately affecting their competitiveness.
The 15-page report ‘Legislative Activity in 2024’ reflects on these challenges.
The report (in Spanish), HERE
/ ‘Corporate Tax Competitiveness 2025’
Report by the Institute of Economic Studies (IEE) and the Tax Foundation
This report reveals that Spanish companies contribute—directly and indirectly—up to 48.8% of total tax revenue, compared to the EU average of 39.4%. In terms of GDP, the total tax contribution of Spanish companies is 17.8%, also above the EU average of 14.8%.
Based on this analysis, the report argues against raising corporate taxes and instead advocates for a tax reform that enhances corporate tax competitiveness.
The report (in Spanish), HERE
/ Interview with Valentí Pich in ‘EAF Informa’
Published by the General Council of Economists
In this interview, conducted a few weeks after stepping down as President of the General Council of Economists—a position he held since 2008—Valentí Pich reflects on the achievements of his tenure, especially the creation of the Register of Tax Advisors.
He also discusses regulatory developments, future challenges, the impact of U.S. President Donald Trump’s tariff decisions, and other topics of interest to tax advisory professionals.
Read the review (in Spanish), HERE
