10 de septiembre, 2026
Newsletter 216 BNFIX PICH.
September 2026
Dear readers,
With renewed energy, we begin the 2026–27 season and are pleased to present our September newsletter, which opens with an issue of major concern in our country: housing. We explore its tax implications with economist and expert on the subject Jaume Menéndez, in a new interview conducted by Valentí Pich.
The newsletter also includes, among other topics, information on the latest legal developments of interest, including those relating to alternative mutual insurance schemes, changes in the criteria applied in certain cases of dismissal on objective grounds, early retirement for people with disabilities, and regulations concerning Artificial Intelligence and interest groups.
In addition, with only the final touches remaining, we present the preliminary programme for the BNFIX Meeting 2026, which this year is being organised by our Barcelona office and will take place on 22 and 23 October in Sitges, with sessions open to clients and collaborators. We also invite you to read a comparative guide to the Italian and Spanish regulatory frameworks aimed at attracting “digital nomad” professionals, to which we have contributed.
As always, we hope you find the newsletter both useful and interesting.
Jordi Altafaja · jordi.altafaja@pich.bnfix.com
Partner and Managing Director BNFIX PICH TAX LEGAL AUDIT
/ Tax, employment and legal news
▶️ What is really happening with housing in Spain? Taxation, supply and legal certainty
Video interview with Jaume Menéndez, economist and author of Economic Analysis of Housing Taxation in Spain
Housing is currently one of Spain’s main economic and social challenges. Rising prices, insufficient supply, growing regulatory pressure and the debate on property taxation have placed access to housing at the centre of the public agenda.
To examine this situation, our partner Valentí Pich speaks with economist Jaume Menéndez, author of Economic Analysis of Housing Taxation in Spain, a book promoted by the Barcelona Chamber of Urban Property and the Spanish Confederation of Chambers of Urban Property. The book analyses the impact of taxation on the property market and proposes possible avenues for improvement.
Dismissal on objective grounds: change in criteria on social security contributions for payments in lieu of notice
The Spanish Social Security authorities have changed their criteria concerning social security contributions on amounts paid in lieu of notice upon termination of employment on the objective grounds regulated by Article 52 of the Workers’ Statute.
Workers with disabilities: list of conditions qualifying for early retirement expanded
On 30 July, the Spanish Official State Gazette (BOE) published the regulation expanding the list of conditions that qualify workers with a recognised degree of disability of 45% or more for early retirement.
Changes in business administration and support measures for companies and workers affected by wildfires
This summer, the Government approved several employment and Social Security measures aimed, on the one hand, at simplifying administrative management and updating certain Social Security procedures and, on the other, at supporting and protecting workers and companies affected by the recent wildfires.
Reform of mutual insurance schemes providing an alternative to the Social Security system: key developments
Last August, a Government regulation introducing changes to alternative mutual insurance schemes came into force. It also provides for a possible voluntary transfer of accumulated financial rights to RETA, the Special Social Security Scheme for Self-Employed Workers.
Calculating the average payment period to suppliers: the ICAC clarifies questions
The Spanish Accounting and Auditing Institute (ICAC) has clarified several questions regarding the methodology currently in force for calculating the average payment period to suppliers. Compliance with this relevant indicator may, among other matters, determine access to public procurement procedures or grants.
European Artificial Intelligence Regulation: what SMEs need to know
Since 2024, the European Union has had an Artificial Intelligence regulation, the AI Act, which is being phased in and affects any organisation that uses AI tools in its activities, regardless of its size or sector. A key part of the regulation has applied since last August, making it important for organisations to understand its requirements.
State regulation of interest group activities approved
We report on the recent approval of rules governing certain interest group activities within Spain’s General State Administration, highlighting their main implications and obligations.
It should be noted that the regulation was approved by the Government through a royal decree-law and must be submitted to the Spanish Congress of Deputies for ratification under Article 86 of the Constitution. We will keep you informed.
Temporary reduction in hydrocarbon tax: final days of application
This is the final month of the temporary reduction in the prices of unleaded petrol and diesel, introduced to mitigate the impact of rising energy costs on consumers and businesses. The reduction ends on the 30th unless a further extension is approved beforehand.
/ Business Transfers
Plan Today to Ensure Continuity Tomorrow
The transfer of a business, whether through family succession or a sale, is one of the most significant decisions in the life of any business owner. Proper planning helps preserve the value of the business, optimise the tax implications of the transaction and ensure the continuity of the business project.
At BNFIX PICH, we support business owners and family groups throughout the entire process, from the analysis of assets and corporate structures to the definition of family protocols, succession agreements, transfer structures and sale transactions. Specialist advice makes it possible to anticipate risks, take advantage of available tax benefits and ensure an orderly and efficient transition.
We help you prepare for the generational transition or sale of your business with full legal, tax and corporate certainty.
/ BNFIX Global news
/ “A Commitment to the Future, a Vocation for Service”
22 and 23 October · XXIII BNFIX Meeting 2026 in Sitges
The XXIII BNFIX Meeting, organised this year by our Barcelona office, will take place on 22 and 23 October in Sitges, under the theme “A Commitment to the Future, a Vocation for Service.”
In addition to the technical sessions aimed at professionals from across the network, the programme will include sessions open to clients, collaborators and friends, featuring leading speakers from the institutional, business and communications sectors.
The sessions will address topics such as personal leadership and its application within organisations, the outlook and key challenges facing the public sector, the impact of legislative changes on business activity, the role of business organisations in representing the interests of the business community, and the importance of building a strong and visible professional brand on LinkedIn.
The sessions will be streamed live on our YouTube channel.
Please do not hesitate to contact us should you require any further information or have any questions regarding remote attendance.
/ DFK International news
/ 🇮🇹 🇪🇸 Italy or Spain? A Quick Comparison for Internationally Mobile Professionals
📄 A full comparative guide – prepared jointly by 🇮🇹 @Studio Vignoli (@Marco Vignoli, @Luca Moriero) and 🇪🇸 @BNFIX Global (@Carolina Mateo), members of the DFK International network
Choosing where to relocate your tax residence isn’t just about lifestyle – it’s also about which Inbound Tax Regime fits your profile.
Italy’s Impatriate Regime 🇮🇹 and Spain’s Beckham Law 🇪🇸 are both designed to attract international talent, but they work very differently: tax reduction mechanism, duration, eligible income, treatment of foreign-source income, and much more.
