Newsletter 205 BNFIX PICH
People, principles, services
September 2025
Dear friends,
After the summer break, regulations that affect the activities of companies, organizations, and self-employed professionals are once again coming to the forefront. We have compiled these in the September edition of our newsletter, which we now present to you.
We continue to closely monitor developments that impact business costs and management, such as labor-related issues. Among them is the draft bill on working time registration, about which we will inform you in due course. We are also concerned about the regulation of large property holders, and we once again highlight the importance of tax planning for family businesses in light of recent changes.
Additionally, we invite you to watch a video interview in which Jaume Roura, president of the Unión Patronal Metalúrgica (UPM) and vice president of Foment del Treball, among other roles, speaks with our managing partner Valentí Pich about the importance of the automotive sector in our country and its future challenges, led by the electrification process. Also noteworthy is the video discussion on sustainability reports between Estefanía Sánchez, from the Sustainability area, and Gemma Sánchez-Danés, from EFRAG.
The Verifactu system and the extension of parental leave for the birth and care of a child are other topics covered in the newsletter.
In the final section, we discuss our upcoming collaborations and remind you of the annual meeting in October of the BNFIX Global offices across Spain, which this year will be hosted by the Asturias offices.
Angel Oró · angel.oro@pich.bnfix.com
Partner in charge of the tax area BNFIX PICH TAX LEGAL
Highlights
▶ Video
Interview: The Automotive Sector and Its Transformation Toward Electrification: Mistakes and Challenges
We speak with Jaume Roura, President of the Unión Patronal Metalúrgica: “Tariffs go hand in hand with Europe’s poor planning”
The president of the Unión Patronal Metalúrgica (UPM) and the Catalan Automotive Distribution Employers’ Association (Fecavem), as well as vice president of Foment del Treball, Jaume Roura, speaks with our managing partner Valentí Pich about, among other topics, the importance of Spain’s automotive sector, the current transformation process toward electrification, EU regulations on the matter, tariffs, and the mistake of having moved much of the production to Asia.
/ Large Property Holders: Regulatory Monitoring and Recommendations
As we await developments in the regulations affecting large property owners in Catalonia (large holders), we offer below an updated overview of the topic. We address both the current obligations and their impact on the real estate market and the applicable tax regime.
/ A Commitment to Family Businesses: Tax Planning
Spain is a country of family businesses, as they represent around 90% of all companies and generate 70% of private employment. From a tax perspective, the three taxes that most affect them are Personal Income Tax (IRPF), Wealth/High Net-Worth Tax, and Inheritance and Gift Tax. This is why proper tax planning is so important—to help reduce the tax burden and facilitate generational succession, among other goals.
/ Verifactu: New Obligations for Users of Invoicing Software Starting January 1
As you may know, the Spanish Tax Agency has introduced the Verifactu system as part of its measures to prevent tax fraud. This regulation will affect all business owners and professionals who are required to issue invoices and who use an Invoicing Software System (SIF) to do so.
▶ Video
Interview: Sustainability and Profitability for SMEs: Conversation with Gemma Sánchez-Danés (EFRAG)
Gemma Sánchez-Danés, a member of EFRAG and sustainability expert, explains in this interview how the new voluntary “VSME” standards can help Spanish SMEs stand out to investors and clients.
She also emphasizes the importance of approaching sustainability from a business profitability perspective.
/ Carbon Border Adjustment Comes into Effect in 2026
Starting January 1, companies importing certain products into the European Union that are manufactured through carbon-intensive processes will, in addition to paying tariffs or complying with labeling regulations, be required to bear an additional cost linked to those emissions—this is known as the Carbon Border Adjustment Mechanism (CBAM).
/ Parental Leave Extended for Birth and Childcare
The Official State Gazette (BOE) published on July 30 the regulation that extends parental leave for birth and childcare to nineteen weeks per parent (three additional weeks per parent), and up to thirty-two weeks in the case of single-parent families.
/ Parental Leave Extended for Birth and Childcare
The Official State Gazette (BOE) published on July 30 the regulation that extends parental leave for birth and childcare to nineteen weeks per parent (three additional weeks per parent), and up to thirty-two weeks in the case of single-parent families.
/ The Supreme Court Rejects Additional Compensation for Unfair Dismissal
The Supreme Court (TS) has rejected granting additional compensation beyond what is established by law for unfair dismissal. It thus upholds a previous ruling by the High Court of Justice of Catalonia, considering the compensation appropriate and in line with international regulations on the matter. In doing so, it also reinforces the State’s authority in this area, strengthens legal certainty, and limits the judicialization of such disputes.
BNFIX Global news
/ BNFIX Global Annual Meeting in Oviedo
On October 2 and 3, professionals from the BNFIX Global network will gather for their traditional Annual Meeting, which this year will be hosted by the Asturias offices.
The program includes several sessions, some of which will be open to the public and streamed live on the BNFIX Global YouTube channel, allowing clients, collaborators, and friends to attend. Other sessions will be internal and technical, aimed exclusively at professionals within the network. The meeting will cover topics of great interest and relevance for all participants.
Open Sessions:
Thursday, October 2, 2025
10:00 – 10:15 | Opening Ceremony
City Councilor of Oviedo / Abel Fernández (President of CPEA)
10:30 – 11:00 | Opening Conference
José Ignacio Rollán – Special Delegate of the Spanish Tax Agency (AEAT)
11:00 – 12:00 | “Reflecting to Decide: A View on the Challenges Faced by Business Groups and Associations”
Emilio Díaz Quirós – Strategic Consultant
12:30 – 13:30 | “The Future Is Now: How Artificial Intelligence Is Redefining Our Society”
Irene Díaz – Vice-Rector for Research, University of Oviedo
Friday, October 3, 2025
09:30 – 10:15 | “Teamwork”
Mauricio Bogomak – Athlete and Former Fire Chief
10:15 – 11:00 | “Challenges of Digitalization and Connectivity for Spanish SMEs”
José Antonio Vázquez Blanco – CEO of ONIVIA EUROPA
BNFIX Global is a network of professional firms with offices in Almería, Avilés, Barcelona, Gijón, Madrid, Málaga, Murcia, Oviedo, and Vitoria, and a team of 166 professionals specialized in auditing, accounting, legal, tax, commercial, labor, and corporate sustainability advisory services.
Internationally, BNFIX Global is part of DFK International, a prestigious network of independent firms.
For more information, please contact: info@bnfix.com
Agenda and Collaborations
/ We’re Taking Part in the Event: “Why Do Professionals Shop at Large Retailers?”
📅 October 28, 2025 / 8:30 AM
Our partner and president of the Legal Commission of CEOE, Valentí Pich, will open the 11th edition of L’informatiu titled “Why Do Professionals Shop at Large Retailers?”, organized by the portal of Building Materials Distributors. The event will explore how to attract the new customer to the building materials warehouse.
The event will take place on October 28 at the SB BCN Events Hotel in Castelldefels.
ℹ️ Registration, HERE
Press & Publications
/ Barcelona Tax Council – 2024 Annual Report
The Barcelona Tax Council (Consell Tributari de Barcelona) has published its report for the 2024 fiscal year. The report includes 469 registered cases, 445 of which are appeals—demonstrating that citizens view the Council as a valuable tool for reviewing and asserting their rights in tax matters.
We would like to congratulate the Barcelona Tax Council for its commitment to transparency in this report, which allows us to see how tax-related disputes are being resolved in the Catalan capital.
Read the full report (in Spanish), HERE
