April 23rd, 2026
Newsletter 212 BNFIX PICH
April 2026
Dear all,
We are pleased to share our April newsletter, which opens with valuable advice on cybersecurity for businesses and the importance of prevention, offered in a discussion with IT and Cybersecurity consultant Martí Altafaja.
We also address the need for companies to prepare for the implementation of mandatory electronic invoicing. While we await the approval of the implementing regulations—which will determine its entry into force—it is advisable to start becoming familiar with this new requirement.
As every April, the start of the 2025 Personal Income Tax Campaign is a key feature. In a video, Alba Pich, economist in our Tax Department, reviews the main deadlines and new developments for this tax year and highlights several relevant aspects. In a third video, Víctor Bueno, lawyer in our Legal Department, explains the Spanish Supreme Court’s ruling on the limits to the exoneration of debts with the Public Administration under the second chance mechanism.
Other topics covered in this issue include an overview of the housing market based on data from the Notaries, the new law regulating customer service departments, and the preliminary draft bill proposing changes to the shareholders’ register book, as well as our usual agenda and publications sections.
We would also like to take this opportunity to wish you a happy Diada de Sant Jordi.🌹
Jordi Altafaja · jordi.altafaja@pich.bnfix.com
Managing Partner, Head of the Labour Department – BNFIX PICH Tax & Legal
Tax, Labour and Legal Insights
▶️ Video
Cybersecurity for SMEs: common mistakes and how to protect your business
Video interview with Martí Altafaja, IT and Cybersecurity Consultant:
In this discussion with Valentí Pich, IT and Cybersecurity consultant Martí Altafaja shares valuable advice on security and prevention measures that employees and companies should adopt to protect their IT systems against the increasingly frequent external threats.
As always, prevention is key, and in the event of an attack, it is essential to act immediately in order to minimise the impact and consequences.
▶️ Video
2025 Personal Income Tax Campaign: deadlines and key aspects
In this short video, Alba Pich, economist in the Tax Department at BNFIX Pich, reviews the main deadlines and new developments of the 2025 Personal Income Tax Campaign.
She also highlights several points requiring special attention, as well as the deadlines applicable to the Large Companies Solidarity Tax.
/ Mandatory electronic invoicing: what has been approved and when it will come into force
The Official State Gazette (BOE) has already published the Royal Decree regulating mandatory electronic invoicing between businesses and self-employed professionals.
Pending approval of the implementing regulations, which will determine the effective date of entry into force, we outline what has been approved, how it will affect companies and professionals, and the possible implementation timeline.
▶️ Short Video
The Supreme Court confirms the limits on the exoneration of debts with the Public Administration
Víctor Bueno, lawyer at BNFIX PICH, explains that the Spanish Supreme Court has set a limit of €10,000 for the discharge of debts with the Tax Authorities and Social Security, and has reinforced the requirement of good faith on the part of the debtor, highlighting the importance of properly preparing the application with the support of expert professionals.
/ Law on customer service departments: new obligations
At the end of 2025, the law regulating customer service departments came into force, introducing new obligations aimed at protecting consumers when submitting a complaint.
Companies required to comply with this regulation have a one-year adaptation period to align their procedures and processes with the new requirements.
/ 2026 Tax Control Plan: key areas of action
As is the case every year, the Spanish Tax Agency has approved the Annual Tax Control Plan for the financial year. On this occasion, it will place special focus on the activity of large companies, high-net-worth individuals, international taxation, e-commerce, crypto-assets, and the real estate sector, among others.
/ Overview of the housing market in Catalonia 2007–2025: what do the Notaries’ data reveal?
In 2025, legal entities in Spain sold 12,010 more homes than they purchased, confirming a disinvestment trend that has been ongoing since 2010. At the same time, part of the housing stock sold by companies is being acquired by private individuals. In Catalonia, these purchases accounted in 2025 for almost 12% of the sales made by legal entities.
These are some of the key findings from the “Overview of the housing market in Catalonia 2007–2025 based on Notaries’ data”, presented a few weeks ago.
/ Preliminary Draft Organic Law on Public Integrity: changes to the shareholders’ register book
The Spanish Government has submitted for public consultation the Preliminary Draft Organic Law on Public Integrity, approved on 17 February, which entails a significant reform in corporate law, as it directly affects the rules on identification and disclosure of shareholders in limited liability companies.
BNFIX Global news
/ BNFIX Global among the Top 25 Professional Services Firms in Spain, according to Expansión
Once again, our BNFIX network has been included in the leading ranking of audit and legal and tax consultancy firms prepared by the newspaper Expansión. This recognition reinforces our position as an independent network, enhances our visibility in the market, and highlights the quality and solidity of the services we provide.
This milestone also endorses the collaborative model we have developed and the added value of our membership in the international DFK network—a global alliance that strengthens our ability to support clients with both national and international needs.
Agenda and Collaborations
/ We celebrate Sant Jordi 🌹📖 with the solidarity roses of the Fundació Comtal
Once again, the BNFIX Pich offices will be filled with red on Sant Jordi’s Day thanks to the solidarity roses purchased from Fundació Comtal.
In this way, our firm contributes its small grain of sand to the “Una rosa, una oportunitat” campaign, which supports young people in vulnerable situations, helping them to have the opportunity to fulfil their life projects.
Through its work, the Foundation helps ensure equal access to education for the children and young people it supports; it accompanies them throughout their academic and personal development, and provides them with the tools they need to achieve their dreams and professional aspirations.
If you would like to collaborate as foundation members, through a donation or as volunteers, please find more information HERE.
/ We took part in the APD Catalunya Finance Summit Day
Our partner Valentí Pich opened the Finance Summit Day, organised by the Association for Management Advancement (APD) in Catalonia together with Aon and Holistic Data Solutions, held on 24 March, in his capacity as President of the Tax and Economics Committee of Foment del Treball Nacional. Among other topics, the event addressed the current economic and financial outlook and the “reinvention of the finance function from the CFO’s office.”
During his speech, Pich highlighted the importance of having a regulatory framework that encourages capital attraction, noting that recent experience in this area has not been encouraging. He also emphasised the role of financial advisers, who must adapt to new realities, such as managing an environment marked by inflation and the distortion caused by public debt.
More information HERE.
/ Service stations conference on renewable fuels as an alternative to decarbonisation
The Barcelona Provincial Association of Service Stations (APESbcn)—the leading organisation in the sector in Catalonia and whose Secretary is our partner Valentí Pich—organised, together with the Spanish Association of Retail Fuel and Energy Vendors (Aevecar), a roundtable discussion held on 9 April at Foment del Treball. During the event, the sector called on the Spanish Government to subsidise renewable fuels in order to reduce dependence on oil amid the current price crisis.
The sector, which has promoted the Platform for Renewable Fuels from Barcelona, warned that delaying the achievement of decarbonisation targets makes it necessary to opt for immediate solutions based on technological neutrality.
▶️ Watch the event HERE.
/ CILEA Conference: “Current challenges in the accounting profession”
Our partner Valentí Pich opened, on 7 April, the online conference on Audit Quality Management in his capacity as President of the Latin Europe–America Integration Committee (CILEA). The keynote speaker, Mónica Foerster, addressed the main aspects related to the audit quality management process, in accordance with ISQM 1 and other international standards relevant to the subject.
▶️ Watch the event HERE.
Publications & Articles
/ “The need to increase investment in infrastructure maintenance in Spain”
Institute of Economic Studies (IEE)
A new and highly recommended report by the IEE serves as a wake-up call for public authorities, as it analyses the investment deficit in infrastructure maintenance accumulated in recent years in Spain, which is below the European average. Between 2019 and 2024, this gap amounts to approximately €19 billion less investment compared to our European partners.
The study points out that it is not only about building new infrastructure; proper maintenance is also essential to ensure its optimal use, profitability, and user safety.
The report HERE.
/ “Timely tax improvements”
Opinion article published in La Vanguardia on 5 April 2026
In this article, our partner Valentín Pich analyses the current economic situation in Spain, marked by high inflation, a loss of purchasing power, and a tax burden that has not been updated since 2007.
He then puts forward several proposals which, in order to be successfully implemented, require political will and would make it possible to use the legal instruments currently available to us.
The article HERE
