October / November 2023
Dear friends,
We are pleased to share Newsletter 184, which we start with an assessment of the 20th Meeting of the BNFIX office network, which we organised in Barcelona and which brought together a hundred professionals from all over Spain.
We also talk in the newsletter about the recent approval of the Addendum to the Recovery Plan that should allow the total mobilisation of Next Generation funds, the start of the deadline for filing the 232 model or declaration of related transactions, the possibility of claiming unpaid invoices through burofax and the foreseeable extension, until 31 March 2024, of the deadline for self-employed professionals to communicate certain data to the Social Security in accordance with a Royal Decree approved months ago. The next Coffee with BNFIX PICH & DFK Int., various publications and the latest events in which our professionals have participated complete this newsletter.
Angel Oró · angel.oro@pich.bnfix.com
Economist. Partner at BNFIX PICH TAX LEGAL AUDIT ADVISORY
A hundred professionals participate in the 20th BNFIX Annual Meeting
A hundred professionals met on 5 and 6 October at the 20th Annual BNFIX Meeting, organised this year by our office at the headquarters of Foment del Treball Nacional.
The meeting was entitled People, principles and services and consisted, on the one hand, of internal sessions in which technical-professional and operational issues were addressed and, on the other hand, of talks and conferences of more general interest and open to customers, suppliers, friends and collaborators.
Highlights
/ Addendum to the Next Generation aid: housing tax credits
The European Commission has recently approved the Addendum to the Recovery Plan that should allow the full mobilisation of Next Generation funds in Spain, a decision that must be ratified by the EU Council of Finance Ministers.
Among the sectors and activities to which these funds are directed, those “related to the promotion of rental housing supply or the investment of ICO loan lines for the promotion of housing” stand out.
Given the economic scope of these measures, as well as the lack of knowledge of the public and many professionals on the subject, we thought it appropriate to recall the tax breaks currently in force related to energy improvement actions in housing and residential buildings.
/ The communication of data on the self-employed, up to 31 March
The General Treasury of the Social Security has informed the General Council of Economists that a Royal Decree is being prepared that would extend, until 31 March 2024, the deadline for self-employed corporate workers to communicate certain data in accordance with Decree 504/2022 of 27 June last.
/ The burofax, a new way of claiming unpaid invoices
A recent consultation by the Directorate General of Taxes has opened the way to the alternative of the burofax as a procedure for claiming payment of uncollected invoices, which saves the creditor procedural or notary costs. On the other hand, Law 31/2022 introduces other improvements related to the claims for unpaid invoices, which we remind you of in this circular
/ In November, Form 232 for related-party transactions for large companies
1 November is the deadline for filing form 232, or information return on related-party transactions and transactions and situations related to countries or territories classified as tax havens, with the Tax Authorities. In this circular we answer the main questions related to this tax return.
/ Living will: what it is and what to consider when preparing it
In recent years, the Statistical Information Centre of the Notary’s Office has noted the growing interest of citizens in making their future wishes known in advance by means of living wills or advance directives. For this reason, we thought it appropriate to explain what this type of document consists of, the type of information it should contain and the processing process for it to be valid and, when the time comes, respected and attended to.
DFK International News
/ We attended the UKI Conference 2023 in Birmingham.
The economist and tax expert Alba Pich attended, on behalf of BNFIX Global, the DFK UK & Ireland and Emerging Leaders Conference 2023, which began on Wednesday 4 October and ended on Friday 6 in the British city of Birmingham and which addressed, among other topics, the stigma of mental health and its correct approach, especially thinking about professionals who lead teams. In addition, the ‘Emerging Leaders’ conference, in which Pich participated, discussed, for example, self-awareness and different personal styles of working, as well as new approaches to more efficient work based on delegation, participation and motivation.
Apart from the ‘technical’ sessions, there was time to play darts with colleagues, take a walk around the city and share a gala dinner in a circus setting.
Agenda
/ Coffee with BNFIX & DFK:
Economic crises.
Refinancing, restructuring plans and insolvencies
📅 November 22
⌚ 10 am Spain & Germany – 11 am UK
📍 online (link by registration)
The BNFIX virtual coffee with DFK Int, Peters, Schönberger & Partner and Shaw Gibbs will start on 22 November at 10.00 a.m. (Spanish time).
Under the title Economic Crises. Refinancing, restructuring plans and insolvencies, the session aims to raise awareness of the new regulation on companies in crisis and the new opportunities it brings from both the creditor’s and the debtor’s point of view.
/ Session at the Centre Metal-lúrgic on insolvencies and restructuring plans
On 17 October, experts María José Moragas and Xavier Domènech took part in the Centre Metal-lúrgic conference Economic Crises. Refinancing, Restructuring Plans and Insolvencies. The
aim of the event was to raise awareness of the new regulations on companies in crisis and the new opportunities they offer from the point of view of both the creditor and the debtor. In addition, the legal obligations in this field were recalled, as well as the actions that administrators must take to avoid and/or reduce their liability.
/ We talk about the Housing Law on the 9th day of l’Informatiu
Our partner Valentín Pich attended the 9th L’informatiu Conference “Keys to connect with the new consumer”, which took place on 18 October in Barcelona and in which he spoke about
/ The channels of complaint and the new labour measures, under debate at FECAV
The Federació Empresarial Catalana d’Autotransport de Viatgers (FECAV), organised a training day on 24 October with professionals from BNFIX PICH, which had two different parts: the first, dedicated to , was given by the partner-director of the Legal Department, María José Moragas.
The second part had as a speaker the head of the Labour Area, Montse Teruel, who explained the new developments in the field of leave and reconciliation of work and family life.
Press
/ Guide to company action in the face of insolvency
The headquarters of Foment del Treball recently hosted the presentation of the Guia d’actuació de l’empresa davant la insolvencia, the translation into Catalan that our firm has made of its Spanish counterpart promoted by the General Council of Economists. The guide has been made possible thanks to the collaboration of Foment, the Col-legi d’Economistes de Catalunya and CEPYME.
The guide in Catalan, HERE
The guide in Spanish, HERE
/ Spain faces the challenges of the digital era
Our partner Valentín Pich has published, in his capacity as president of the General Council of Economists, the opinion article ‘España ante los retos de la era digital‘ in the special issue 400 of the magazine Dirigentes.
In it, he reflects on the effects of different phenomena: from the pandemic to the war in Ukraine (the war between Israel and Gaza had not yet begun), as well as technological acceleration and new production and energy models. All of this has an impact on our economic growth model, which must bring with it social progress, improved productivity, the activity rate and employment. And in this progress, the administrations have a key role to play, with policies that value companies and are committed, among other things, to technology, sustainability and legal certainty.
The article HERE
