Newsletter 201 BNFIX PICH
People, principles, services
April 2025
Dear all,
With renewed spirit after Easter, we are back with the 201 newsletter, which we started with the Renta 2024 campaign and with a video interview with Salvador Guillermo, from Foment del Teball, on national and international current affairs.
We also report, among other topics, on new developments in Catalonia in the taxation of property transfers and documented legal acts, how most civil and commercial litigation will have to resort to the Appropriate Methods of Dispute Resolution (ADR), the regularisation of self-employed contributions, annual accounts, new developments regarding information on sustainability…
Publications that we consider interesting and notes from our collaboration agenda complete the newsletter, which we have once again written in the hope that it will be useful to you.
Àngel Oró · angel.oro@pich.bnfix.com
Partner in charge of the tax area BNFIX PICH TAX LEGAL
Highlights
/ Income and Wealth Tax Campaign 2024: what’s new?
The deadline for filing Personal Income Tax (IRPF) and Wealth Tax (IP) returns opened on 2 April and ends on 30 June.
This is a campaign with few new features compared to the previous year.
▶ Video Salvador Guillermo talks about tariffs, economic future and other current issues
In this video interview with our partner-director, Valentí Pich, the Director of Studies and Economics of the Catalan employers’ association Foment del Treball, Salvador Guillermo, talks about the “fog” in which the international panorama finds itself as a result of the increase in tariffs approved by the United States. The measures being taken by those affected, economic forecasts for the future and some of the challenges facing Europe are other topics of this talk.
/ Novelties in ITP and AJD for large property owners in Catalonia
Decree Law 2/2025, of 25 February, introduced important changes affecting large property owners in Catalonia, imposing new registration obligations and extending the rights of first refusal in favour of the Generalitat. In addition to these measures, the tax changes in Decree Law 5/2025 of 25 March have a particular impact on real estate transactions.
/ 30 April, the last day for submitting official books to the Mercantile Registry
30 April is the deadline for submitting the company’s official books for the financial years ending on 31 December to the Mercantile Register for legalisation. As you know, legalisation must be carried out within four months of the end of the financial year.
/ Regularisation of self-employed workers’ contributions: in April, last phase
Last December, the Social Security General Treasury (TGSS) began the campaign to regularise self-employed workers’ contributions for the year 2023. After making the relevant notifications to the self-employed who contributed too much and to those who contributed according to their income, on 1 April notifications began to be sent to the self-employed who contributed less, who will have until the end of May to pay the difference.
/ Changes in refunds to mutual fund members and in the obligation of unemployment benefit recipients to file income tax returns
In the last few weeks, important changes and updates have been approved that affect both the beneficiaries of unemployment benefits and the procedure for requesting refunds for contributions to mutual insurance companies.
/ News on the accounting moratorium for causes of dissolution due to losses
The Official State Gazette (BOE) of 8 April published Royal Decree-Law 4/2025 on urgent measures in response to the tariff threat and to relaunch trade. This BOE includes a slight variation to the regulations we knew until now on the accounting moratorium approved at the time to deal with the losses caused by the COVID19 pandemic.
/ Latest changes on active retirement, partial retirement and the late payment supplement
The General Social Security Act has undergone several changes in recent months in order to make retirement pensions more compatible with employment. Thus, the conditions of access to active and partial retirement, as well as the late payment supplement, have changed.
/ Electronic invoicing, in force one year after the Ministerial Order was passed
The Ministry of Finance and the Ministry of Economy, Trade and Enterprise have published a joint draft of the draft law on electronic invoicing. Among other new features, it provides that this invoicing system will come into force one year after the publication of the Ministerial Order for companies invoicing more than 8,000,000 euros, and two years later for all other companies.
/ The majority of civil and commercial disputes to be conciliated beforehand from 3 April
On 3 April, the Appropriate Methods of Dispute Resolution (MASC), provided for in Organic Law 1/2025 for civil and commercial matters, came into force in an attempt to decongest the judicial system and prevent many cases from ending up in court.
/ Developments in corporate carbon footprinting and sustainability reporting
Sustainability and corporate reporting need to be higher than ever on the business agenda; while Spain has reinforced its commitment to a new legal framework for calculating and offsetting emissions, the European Union has proposed extending the implementation deadlines of its most recent directives on the subject.
BNFIX Global news
/ Expansión ranking of the main audit and consultancy firms
Once again, the BNFIX Global network, of which we form part, appears in the ranking of the main professional audit and legal services firms published annually by the newspaper Expansión in terms of number of employees and turnover. Once again this year, we have improved our position with respect to the previous year’s ranking, both in terms of turnover and number of employees.
Our policy of organic and discreet growth is consolidated with the aim of offering specialised services to different business sectors; we cover all legal services, from auditing to tax and labour advice, and legal and commercial consultancy.
This projection at national level is reinforced by our membership of the international network of independent law firms DFK International.
Agenda and collaborations
/ We have joined the network of Catalonia Trade & Investment Partners – ACCIÓ
BNFIX PICH TAX LEGAL has recently become a member of the Partners Network of Catalonia Trade & Investment – ACCIÓ, the public agency of the Generalitat de Catalunya specialised in attracting foreign investment and supporting the internationalisation of Catalan companies.
/ Course on flexibility measures in companies through labour relations
The lawyer Montse Teruel, from the Labour Area of BNFIX PICH, gave on 2 and 3 April the online course ‘Flexibility measures in companies through labour relations’ organised by the General Council of Economists and in which she spoke, among other topics, about the procedure and requirements to manage an ERTE and an ERE, the modification of wages through a substantial change in working conditions, the possibilities of changing the functions of a worker and the possibilities of dissociating from the minimum conditions of a collective agreement.
Press & Publications
/ Political discourse, economic reality
Article by Salvador Guillermo in the Ara newspaper
In this opinion article, published on 29 March in the newspaper Ara, the Director of Economics and Studies of Foment del Treball, Salvador Guillermo, reflects on the new tariff policy of the US government, recalls the precedent of the Crash of 1029 and advocates ‘actions of a cooperative and integrating nature that allow levels of greater progress’ to face this offensive, fleeing from radical political positions and confrontations that lead nowhere.
The article (in English), HERE
/ With tourism, it’s better not to experiment’.
Opinion article by Valentí Pich in La Vanguardia
In this opinion article, Valentí Pich highlights the solid contribution of tourism to Spain’s Gross Domestic Product (GDP), which represents 12% of the country’s GDP and 13% of employment. He also explains the favourable future outlook for the sector and its role as an economic driving force. In this scenario, and in view of the fiscal pressure suffered by Catalonia and the proposals to increase tourist taxes, Pich calls for reflection on the risks of such a measure and appeals for dialogue with the sector and the municipalities.
The article, HERE
