September 2023
Dear all,
In addition, the newsletter recalls the new opportunity for the self-employed to modify, between September and October, their contribution bases, according to their new regime in force since January 1. We also talk about the certification of startups to be able to access the tax benefits of the law that regulates them, and the new reporting obligations on the beneficial ownership of companies.
All of these topics, and a few more, are listed below.Joaquim Coma · jcoma@pich.bnfix.com
Partner at BNFIX PICH AUDIT
XX BNFIX Global 2023 Meeting – Barcelona
📅 October 5th & 6th
📍 ((·)) online Youtube BNFIX
The professionals of BNFIX network meet once again in the XX Annual Meeting, this time coordinated by the Barcelona office, under 3 basic ideas: People, principles and services. To complete these general principles, we have organized a program in which we will review topics and aspects of interest to our professionals and also of general interest.
We will count on the presence of:
- Marta Angerri Feu, Director of European Funding and Public Affairs, Sustainability and CSR of the Ametller Origen Group
- Oriol Amat, Economist and Professor of Analytical Economics at the UPF
- Manuel Milian Mestre, philosopher, journalist and historian
- Josep Sánchez-Llibre, President of Foment del Treball Nacional & Vicepresident CEOE
- Josep Martínez Vila, Conseller Delegat Saba Group
- Albert Castellanos, Secretary of Enterprise and Competitiveness at Generalitat de Catalunya. Assembly of European Regions
- Antonio Argandoña, Professor emeritus at IESE Business School
- Marc Giró, Director of Signatura Original and Uanataca
- Among other BNFIX professionals.
The sessions will be broadcasted live on BNFIX’s YouTube channel.
For more information please contact Silvia Cuenca:
Tel. +34 93 301 20 22
email. silvia.cuenca@pich.bnfix.com
With a team of 166 professionals in auditing, accounting, legal, tax, commercial and labor consulting, the BNFIX Global network has offices in Almeria, Avilés, Barcelona, Gijón, Màlaga, Madrid, Murcia, Oviedo and Vitoria. It is also part of the DFK International network of independent offices, with permanent offices in 90 countries.
We would be delighted to have you join us.
Highlights
/ Self-employed: deadline for requesting contribution changes
In the first year of validity of the new contribution system of the Special Regime for Self-Employed Workers, on September 1, the period for requesting changes in contribution bases opened, which will end on October 31, 2023 and will take effect as of November 1.
/ Certification of startups and tax aid
The Official State Gazette (BOE) published in July the order regulating the criteria and procedure for the certification of startups that give access to the benefits and specialties recognized in the Startups Law.
/ Annual accounts: new measures on the ownership of companies
A Royal Decree of July 11 approved the creation of the Central Register of Beneficial Ownership and its Regulations in order to record, in electronic format, the information on beneficial ownership of all Spanish legal persons and entities or structures without legal personality. In the same line, since this year, the requirement of the information required on the identification of the beneficial owner of the company has been reinforced.
/ Tax-exempt allowance for travel expenses updated
An order issued by the Ministry of Finance last July has revised and updated the amounts exempt from taxation corresponding to travel expenses derived from employment income, as well as those derived from special employment relationships of a dependent nature.
/ Admitted the question of constitutionality of the Corporate Income Tax for 2016
The Plenary Session of the Constitutional Court (TS) has admitted for processing the question of constitutionality of various elements of the Corporate Income Tax (IS) law relating to the 2016 financial year, which we detail in the attached circular. In the event that these elements are declared unconstitutional, many companies could consider claiming the refund of undue amounts.
DFK International News
/ DFK UKI Conference 2023, October 4-6 in Birmingham
The economist and tax expert Alba Pich will attend, on behalf of BNFIX, the DFK UKI Annual and Emerging Leaders Conference 2023, to be held from 4 to 6 October in the British city of Birmingham.
In addition to conferences and discussion spaces for members of the international network of independent law firms DFK, of which we are part, the meeting will include a welcome reception, social activities and a gala ball. The meeting is a great opportunity to meet and network with the heads of other firms in the network, to share experiences, concerns and challenges, and to learn about other practices and ways of working.
Agenda
/ XIX Entrepreneurs Awards
Once again this year, Entrepreneur magazine organizes the Entrepreneurs Awards ceremony, which is already a classic in the business world, due to its trajectory and the category of the awarded companies.
The following categories are available: on the one hand, the ‘Best Business Idea Award‘, for projects that have not yet become a company. And, for companies already in operation, the ‘Award for Talent to the Entrepreneur with Disability‘, organized by the ONCE Foundation and Inserta Empleo and with the support of the European Social Fund; the ‘Award for Business Innovation in the Agri-Food Sector‘, in collaboration with the Cajamar Cooperative Group, and the ‘Award for the Most Innovative Professional Firm‘, sponsored by ProDespachos.
Our president Valentín Pich will participate as a member of the jury team in the selection of the most innovative law firm.
📅 Participation is open until October 6, 2023
/ 9th L’Informatiu conference: How are consumers today? Keys to connect with the new consumer
Our partner and president of the Consell General d’Economistes, Valentín Pich, will open next October 18 this event of L’Informatiu, specialized in the sector of building materials stores and distributors, and will offer the lecture “La situació de la Llei de l’Habitatge i de les ajudes europees des de la perspectiva del sector“.
📅 18.10.2023
📍 SB BCN Events Hotel
Press
/ More stress for the self-employed’, opinion article in ‘La Vanguardia’
Opinion article in La Vanguardia, published on July 15, in which our partner and president of the General Council of Economists, Valentín Pich, reflects on the new contribution system for self-employed workers and points out, among other things, that “possibly, the self-employed are being reluctant to adapt their quotas due to the excessive bureaucracy required for processing”.
Pich recalls that less than 30% of the approximately 3,300,000 self-employed in Spain (about 550,000 in Catalonia) have communicated their income forecast and will wait for the regularization to be made by the Social Security.
/ Sustainability (ESG) in the EU: new European standards and SMEs
Our Consulting partner Salvador Marín published on September 2 in ‘El Economista‘ an opinion article on the role and responsibility of economists in supporting and promoting the culture of sustainability in companies.
In this regard, he recalls the latest legal initiatives of the European Union in this field, such as the new obligations of companies in terms of sustainability reporting. He ends by saying that “reporting on environmental, social and governance (ESG) issues is an exercise that is well focused, without flags or trenches, will contribute a lot to the governance of our country and to the productive economy in the medium and long term, but in this equation must be all the actors that influence the economy and the social development of a country“.
/ 45 years of evolution of the main sectors of the Spanish economy (1975-2022)
The General Council of Economists and the Spanish Chamber of Commerce have collaborated in the edition of this study, co-directed by our Advisory partner Salvador Marín, on behalf of the Council, and Raúl Mínguez, on behalf of the Chamber of Commerce.
The study is the fourth in a series that has addressed various aspects of this economic period and now, in particular, analyzes the evolution of the different sectors (primary, agri-food industry, energy, automotive and components, other industries, construction and real estate, trade, tourism). In addition, it explains the main achievements of each sector, but also their weaknesses and business perceptions of their own evolution.
/ Law 2/2023 on whistleblowing channels: what do we need to know?
The REFOR magazine Forensic Economists of the Council of Economists, last July, includes an article written by the head of the legal area, María José Moragas, and the economist Ester Brullet. In it they analyze the main novelties of the law regulating the new whistleblowing channels: its objectives, entities obliged to implement it, characteristics, management, responsible and sanctioning system, among other aspects.
