Newsletter 200 BNFIX PICH
People, principles, services
March 2025
Newsletter 200: the importance of sharing useful knowledge
Dear friends,
The increasing and unstoppable complexity of our society is clearly reflected in the process of elaboration and application of legal norms that aim to regulate the activity of companies, entities, self-employed and individuals.
This is also reflected in how the different social agents operate and relate to each other, which is increasingly unpredictable.
Nowadays, apparently we are all hyper-informed and connected, but the avalanche of legal changes, with their obligations and possibilities, makes it practically impossible to orientate ourselves precisely.
As a result of all this, and with the intention of being more efficient and useful to our clients and collaborators, years ago we decided to open a communication channel where, month after month, we could draw attention to issues that we consider to be of general interest to the economic world and do so in a direct, clear and concise way.
It was not a question of reproducing public or private information from third parties; we wanted each news item, piece of writing or video to be produced by a specialised professional from our office and thus provide the added value and usefulness that we found lacking in other formats.
Furthermore, from the very first day we were clear that it should be in Catalan and Spanish, and for some years now also in English.
Now that we have reached our newsletter 200, we would like to thank you for your trust, which motivates us and gives us the necessary impetus to continue with our project.
Valentín Pich – v.pich@pich.bnfix.com
Partner BNFIX PICH Tax Legal
Messages of congratulations and reflection
/ Letter from Antonio Garamendi (CEOE)
In this letter to Valentí Pich, the President of the Spanish Confederation of Business Organisations (CEOE), Antonio Garamendi, praises the informative action of this monthly newsletter, which helps to understand the complex regulatory reality that our companies must comply with and the implications for their daily work, especially if we take into account that in recent years the number of regulations approved, both at state, regional, local and community level, has grown at a dizzying rate.
/ Letter from Josep Sánchez Llibre (Foment del Treball)
Legal certainty and regulatory simplification: keys to business competitiveness. On the occasion of the 200th newsletter, the president of Foment del Treball, Josep Sánchez Llibre, regrets the ever-increasing regulatory and bureaucratic framework that companies must navigate on a daily basis, spending time, money and effort. For this reason, he calls for a stable, clear and predictable framework that is not a brake on business activity, as well as dialogue with the administration so that such regulation is adapted to the business reality and does not become another barrier.
/ DFK Int. leaders congratulate BNFIX PICH on its 200th anniversary
Stephen Bushell, President of the Board, and Francesco 
Nicolini, Vice President – EMEA of DFK International , congratulate on the occasion of the 200th issue of the BNFIX PICH newsletter, highlighting the importance of useful and valuable communication for customers.
Tax, legal and labor news
/ Approval of the registry of large property holders in Catalonia
On February 27th, the regulation came into force which introduces new features affecting large property holders in Catalonia. Thus, it broadens both the subjective scope of the Register of Large Holders and the cases of application of the rights of first refusal in favor of the Generalitat de Catalunya.
Legal Area PICH BNFIX Tax Legal
Víctor Bueno – victor.bueno@pich.bnfix.com
/ Electronic invoicing and notifications: new obligations and tips
Economists Alba Pich and Ester Brullet, from the Tax Area, discuss in this video, first of all, the two electronic invoicing systems that will soon be mandatory: Veri*factu and the system for issuing unverified invoices. They also talk about the latest developments in electronic notifications and the single electronic address (DEúH), as well as the importance of closely monitoring this type of communication.
/ Restructuring and Insolvency After the Accounting Moratorium.
María José Moragas and Xavier Domènech, experts in the Restructuring and Insolvency Department, address the problems that many small companies that benefited from the moratorium on the recording of losses during the years set by the COVID will have to face when signing the annual accounts for 2024. The moratorium is over and many companies in difficult situations have to repay the debt. What can they do?
/ Accounting make-up, a practice that can have consequences
The professor of the Universitat Pompeu Fabra (UPF), Oriol Amat, an expert in detecting fraud in company accounts, talks about this phenomenon in a talk with Toni Puig, partner of the Audit Area. “This is a very relevant issue,” he says, since ‘according to several studies, a third of companies suffer this type of fraud or ’makeup’ in the accounts.”
/ Estates and Inheritance: Time for reform?
Lawyer Cristina Torres and economist Carolina Mateo talk in this video about the controversial Estate and Inheritance taxes, as well as the debates about their suitability, effectiveness and fairness, defended and criticized in equal parts and often the cause of political confrontation.
/ Communication, a strategic area of the company
Toni Rodríguez Pujol, president of Intermedia Comunicación, talks to Valentí Pich about the importance of communication in institutions, explains his work as a creator of positive public opinion of his clients through responsible communication and points out the importance of being imaginative to capture the attention of the target audience.
/ Is telework in regression?
In this 10 minute interview, conducted by Montse Teruel, from the Labor Area, the president of the Universidad a Distancia UDIMA, Arancha de las Heras, reflects on how the pandemic marked a before and after in the perception and the possibilities offered to telework companies. However, five years later, the model seems to be in regression because, perhaps, there has been an abuse of confidence in the use of telework time.
/ European proposals on sustainability
The European Commission has proposed a package of measures to simplify the administrative burden of sustainability reporting for European companies and thus improve their competitiveness. If adopted, these measures would introduce changes to the Corporate Sustainability Reporting Directive (CSRD) framework.
BNFIX PICH International news
/ EMEA DFK meeting in Lisbon
Our BNFIX colleagues Pedro Ávila, José María Hinojal and, from the Barcelona office, Carolina Mateo, María José Moragas and Alba Pich, attended the annual EMEA DFK 2025 Congress held in Lisbon from February 19 to 21. The meeting brought together more than 180 members of DFK International, mainly from Europe and the UK, but also from Asia, Africa and America. During the meeting, discussions ranged from the impact of artificial intelligence on companies to talent retention policies, sustainability, internationalization, international taxation, outsourcing and mergers and acquisitions (M&A), among others.
We congratulate our colleague Carolina Mateo, who participated as a speaker before the DFK Tax Committee to talk about the “Beckham Law” and provide her vision on this special tax regime.
Agenda and collaborations
/ Webinar on labor and tax developments in 2025 (Gremi de la Construció de Barcelona)
Andrea Oró and Jordi Carbonell, from the Labor Area, gave a webinar on February 13, at the Gremi de la Construció de Barcelona, on labor and tax innovations for companies and self-employed, such as the increase in contribution bases, the solidarity surcharge for high salaries, the application of VAT to short-term rentals and changes in corporate tax, which include greater incentives for small companies and restrictions for large corporations.
/ Webinar on reverse charge VAT and personal income tax deductions for energy-saving home investments (Gremi de la Construció de Barcelona)
The economist and tax expert Ester Brullet, from the Tax Area, was in charge of moderating and coordinating, on February 19, the webinar ‘The application of the inversion of the taxpayer and the reduced VAT rates and the IRPF deduction in housing investments for energy saving’. The webinar was organized by the Gremi de la Construcció de Barcelona and the Cambra de Contractites de Catalunya in collaboration with the Special Delegation of the State Administration of the Tax Agency. Experts from the Tax Agency Jesús Román and Pilar Ballesta took part in the session.
/ Session on mandatory electronic invoicing (Gremi de Constructors del Garraf)
Ester Brullet, from the Tax Department, and Joaquim Altafaja, an expert in computer systems and advisor to the IT department, gave an informative session on February 27 at the Gremi de Constructors del Garraf on the format and characteristics of the future mandatory electronic invoice, which all companies will have to issue, and then issue to the Tax Agency, on a regular basis, regardless of the size of the company.
