{"id":23889,"date":"2024-01-28T20:26:58","date_gmt":"2024-01-28T19:26:58","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=23889"},"modified":"2024-01-29T15:55:06","modified_gmt":"2024-01-29T14:55:06","slug":"newsletter-january-2024","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/en\/newsletter-january-2024\/","title":{"rendered":"Newsletter January 2024"},"content":{"rendered":"<div  class='avia-slideshow av-avf5gmp-09ab6b6297ba8bc1c16a8fcaad342faa avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-avf5gmp-09ab6b6297ba8bc1c16a8fcaad342faa__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-17940 avia-img-lazy-loading-not-17940\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/01\/NEWSLETTER_INTRO_PICH-1500x430.jpg\" width=\"1500\" height=\"430\" title='NEWSLETTER_INTRO_PICH' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9v6ml1t-f7b5cbb0c8d5bcad2f7af902c289411b\">\n#top .av-special-heading.av-9v6ml1t-f7b5cbb0c8d5bcad2f7af902c289411b{\npadding-bottom:10px;\ncolor:#78d64b;\n}\nbody .av-special-heading.av-9v6ml1t-f7b5cbb0c8d5bcad2f7af902c289411b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-9v6ml1t-f7b5cbb0c8d5bcad2f7af902c289411b .special-heading-inner-border{\nborder-color:#78d64b;\n}\n.av-special-heading.av-9v6ml1t-f7b5cbb0c8d5bcad2f7af902c289411b .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-9v6ml1t-f7b5cbb0c8d5bcad2f7af902c289411b av-special-heading-h3 custom-color-heading  avia-builder-el-1  el_after_av_slideshow  el_before_av_textblock '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Newsletter 187 BNFIX PICH<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-9hnjv1t-692aa754ae72deecd2d3b2727aeefee1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>January 2024<\/h2>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-wmmltd-5ddbbc869f07a37b281d8f62e1ee2ec9\">\n#top .hr.hr-invisible.av-wmmltd-5ddbbc869f07a37b281d8f62e1ee2ec9{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-wmmltd-5ddbbc869f07a37b281d8f62e1ee2ec9 hr-invisible  avia-builder-el-3  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-8i6lcs1-aae179fc247a7836a8462e011db88725 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dear all,<\/p>\n<p>As we are about to close an intense month of January, you can now read the corresponding Newsletter, number 187, which includes a handful of legal developments that we should take into account, such as the <strong>extension of the flat rate for new self-employed workers, the repeal of the latest labour measures proposed by the Government, the increase in the Minimum Professional Wage (SMI), or the ruling of the Constitutional Court that considers unconstitutional some points of the 2016 Corporate Income Tax<\/strong>. We also report, among many other issues, on <strong>the improvement of the tax treatment of contributions to foundations and the extension of the investment deadlines to be able to apply deductions for the improvement of the energy efficiency of buildings.<\/strong> In addition, we suggest reading some publications and diary notes from our professionals.<\/p>\n<p>As always, we are at your disposal to answer any questions or provide further information on any of the topics in this newsletter.<\/p>\n<p style=\"text-align: right;\"><strong>Jordi Altafaja &#8211; jordi.altafaja@pich.bnfix.com<\/strong><br \/>\nManaging Partner BNFIX PICH TAX LEGAL<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8158ldd-05d795c46b6f338aaa4112ff9d24c51e\">\n#top .hr.hr-invisible.av-8158ldd-05d795c46b6f338aaa4112ff9d24c51e{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-8158ldd-05d795c46b6f338aaa4112ff9d24c51e hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-7omnqr5-25f4a96ee6c4eea42520056d73a26778 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><span style=\"color: #78d64b;\">Highlights<\/span><\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-76lzz69-7969182e2ab71f99f522ddb7c6367586 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Extension of the flat rate for new self-employed workers<\/h4>\n<hr \/>\n<p>Self-employed workers who signed up in January 2023 with the right to the monthly flat rate of 80 euros may apply for an extension of that rate for the following 12 months if their estimated net income will not exceed the current annual minimum wage. The self-employed must expressly submit the application before the end of the first 12-month period of the initial flat rate.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-6qudb0x-67234504ce3d2d7c85769e2cb73039b1-wrap avia-button-center  avia-builder-el-8  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/porroga-de-la-tarifa-plana-para-los-autonomos-que-se-dieron-de-alta-en-enero-de-2023-y-con-ingresos-no-superiores-al-smi\/'  class='avia-button av-6qudb0x-67234504ce3d2d7c85769e2cb73039b1 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Montse Teruel \u00b7 montse.teruel@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Montse Teruel \u00b7 montse.teruel@pich.bnfix.com<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lrxvt421-3cd2be8be399497a60c97015b4cbadea\">\n#top .hr.hr-invisible.av-lrxvt421-3cd2be8be399497a60c97015b4cbadea{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-lrxvt421-3cd2be8be399497a60c97015b4cbadea hr-invisible  avia-builder-el-9  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-1rq88wh-60f9f2254b071d5e94db2fb5aae80603 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Labour novelties: the measures of RDL 7\/2023 have been repealed and the minimum wage has been increased to 1,134 euros.<\/h4>\n<hr \/>\n<p>RDL 7\/2023, which introduced some labour novelties and which we talked about in a previous newsletter, did not pass the Congressional procedure, although the Ministry of Employment is working on a new proposal that has the consensus of all political forces. On the other hand, a new increase in the Minimum Interprofessional Wage (SMI) has been approved.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-1b9cspd-6f0d9d8dad906590e5ba1393df296eb8-wrap avia-button-center  avia-builder-el-11  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/novedades-laborales-derogadas-las-medidas-del-rdl-7-2023-y-aumento-del-smi-hasta-los-1-134-euros\/'  class='avia-button av-1b9cspd-6f0d9d8dad906590e5ba1393df296eb8 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Sara Bueno \u00b7 sara.bueno@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Sara Bueno \u00b7 sara.bueno@pich.bnfix.com<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2wfxxt-4c430e60fc8c84cd805aa3676e97c284\">\n#top .hr.hr-invisible.av-2wfxxt-4c430e60fc8c84cd805aa3676e97c284{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2wfxxt-4c430e60fc8c84cd805aa3676e97c284 hr-invisible  avia-builder-el-12  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lrxuike9-2c5319a1c37c1a92741c0f25cf4fef88 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ The Constitutional Court declares unconstitutional several amendments to the 2016 Corporate Income Tax.<\/h4>\n<hr \/>\n<p>The Constitutional Court (TC) declared on 18 January the unconstitutionality of certain tax measures introduced in Royal Decree-Law 3\/2016 in the Corporate Income Tax for that year. However, the ruling will only benefit self-assessments challenged up to the date of the ruling and which allege the unconstitutionality of such measures.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxuishj-09560435244b7774b1676fcbe94723e9-wrap avia-button-center  avia-builder-el-14  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/como-afecta-a-las-empresas-la-declaracion-de-inconstitucionalidad-de-algunos-aspectos-del-impuesto-sobre-sociedades-de-2016\/'  class='avia-button av-lrxuishj-09560435244b7774b1676fcbe94723e9 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Andrea Oro \u00b7 andrea.oro@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Andrea Oro \u00b7 andrea.oro@pich.bnfix.com<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxuk4a8-df39de94b0e7f4b7ae4007f00a7463de '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Startup certification, the key to accessing the advantages of the new Startup Law<\/h4>\n<hr \/>\n<p>The Startups Act passed at the end of last year has incorporated measures to facilitate the creation and growth of these companies and to promote investment in innovation through tax and financing advantages.<br \/>\nTo access these advantages, the company must meet the requirements set out in the law in order to be considered a startup and be certified as such by the public company ENISA.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxuks4a-41cb2f08cf6ee86dfaf1806d7283612c-wrap avia-button-center  avia-builder-el-16  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/la-certificacion-de-empresa-emergente-clave-para-acceder-a-los-beneficios-de-la-nueva-ley-de-startups\/'  class='avia-button av-lrxuks4a-41cb2f08cf6ee86dfaf1806d7283612c av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Andrea Oro and Alba Pich \u00b7 andrea.oro@pich.bnfix.com \u00b7 alba.pich@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Andrea Oro and Alba Pich \u00b7 andrea.oro@pich.bnfix.com \u00b7 alba.pich@pich.bnfix.com<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxum80f-2f50b32139774c123c96620cdcb2f5f2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ The investment deadlines for applying deductions for improvements in the energy efficiency of buildings have been extended.<\/h4>\n<hr \/>\n<p>Royal Decree-Law 8\/2023, of 27 December, has extended the investment deadlines for the application of deductions for improvements in the energy efficiency of homes and buildings. This extension is an acknowledgement of the low demand from individuals to take advantage of the personal income tax deduction for energy saving investments in housing and, on the other hand, it is a reminder to companies in the sector that they are not publicising and promoting this advantage.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxumtq4-08b7ac20dd184f49d91f1f964dd6f04a-wrap avia-button-center  avia-builder-el-18  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/guia-sobre-desgravaciones-fiscales-para-rehabilitacion-de-viviendas-y-edificios-residenciales-actualizacion-enero-2024\/'  class='avia-button av-lrxumtq4-08b7ac20dd184f49d91f1f964dd6f04a av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"More information and access to the Guide on tax deductions published by the General Council of Economists and the Higher Council of Architects of Spain HERE\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >More information and access to the Guide on tax deductions published by the General Council of Economists and the Higher Council of Architects of Spain HERE<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxuu7lg-f7c8f137841f8f55a7856c945d2f2b5a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Data protection prohibits biometric systems, except in exceptional cases<\/h4>\n<hr \/>\n<p>The Spanish Data Protection Agency (AEPD) considers biometric systems for access control (fingerprint, iris, facial recognition&#8230;) to be prohibited except in isolated cases that justify their use instead of those that do not use high-risk data.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxuukdv-6b2db32ffa6466e45f2f02d2999df614-wrap avia-button-center  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/proteccion-de-datos-prohibe-los-sistemas-biometricos-salvo-casos-excepcionales-que-justifiquen-su-uso\/'  class='avia-button av-lrxuukdv-6b2db32ffa6466e45f2f02d2999df614 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Jordi Carbonell and Joaquim Altafaja \u00b7 jordi.carbonell@pich.bnfix.com \u00b7 joaquim.altafaja@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Jordi Carbonell and Joaquim Altafaja \u00b7 jordi.carbonell@pich.bnfix.com \u00b7 joaquim.altafaja@pich.bnfix.com<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxv7gb1-836aaad8db6b98db4eaabaf382367db7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Tax improvements to contributions to foundations and non-profit organisations come into force<\/h4>\n<hr \/>\n<p>On 1 January, various legal amendments came into force that improve the tax treatment of contributions to foundations and non-profit organisations. These improvements have been introduced in Royal Decree-Law 6\/2023 of 19 December, on urgent measures for the implementation of the Recovery, Transformation and Resilience Plan and which makes changes to Law 49\/2002 regulating this type of entity.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-23892\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo.jpg\" alt=\"\" width=\"158\" height=\"174\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo.jpg 808w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo-272x300.jpg 272w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo-768x846.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo-281x310.jpg 281w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo-450x496.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/portadaguiaapoyomecenazgo-182x200.jpg 182w\" sizes=\"auto, (max-width: 158px) 100vw, 158px\" \/>Coinciding with these changes, the studies service of the General Council of Economists has published an updated guide on taxation of non-profit entities, the requirements to be met to qualify for this regime, and the new incentives for patronage, which can be downloaded <a href=\"https:\/\/economistas.es\/Contenido\/Consejo\/Estudios y trabajos\/2024\/Gu%C3%ADa sobre tributaci%C3%B3n de las entidades sin fines lucrativos y los nuevos incentivos al mecenazgo.pdf\">HERE<\/a>.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxv8n1h-07493de94212360e5b14adb0d5edd737-wrap avia-button-center  avia-builder-el-22  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/en-vigor-des-de-l1-de-gener-les-millores-del-tractament-fiscal-de-fundacions-i-entitats-sense-anim-de-lucre\/'  class='avia-button av-lrxv8n1h-07493de94212360e5b14adb0d5edd737 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"The main changes in Spanish by Adrea Oro \u00b7 andrea.oro@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >The main changes in Spanish by Adrea Oro \u00b7 andrea.oro@pich.bnfix.com<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxv9fsi-4a8292c9565d680e58fe2c22cee3ddf8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Average supplier payment period: an approach to the issue<\/h4>\n<hr \/>\n<p>Talking about the average supplier payment period goes beyond accounting records, as it has an impact on commercial relations, business image and the long-term viability of the company.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxvabt5-76542fc84a5cf44969559992736bb495-wrap avia-button-center  avia-builder-el-24  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/periodo-medio-de-pago-a-proveedores-una-aproximacion-a-la-cuestion\/'  class='avia-button av-lrxvabt5-76542fc84a5cf44969559992736bb495 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Joan Claret and Victor Bueno \u00b7 joan.claret@pich.bnfix.com \u00b7 victor.bueno@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Joan Claret and Victor Bueno \u00b7 joan.claret@pich.bnfix.com \u00b7 victor.bueno@pich.bnfix.com<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxvb2a7-755177f2de38d5faa6cf4fe0a8b18962 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ The rightful share of the disinherited, to their descendants<\/h4>\n<hr \/>\n<p>The disinherited are represented in the inheritance by their respective descendants by lineage, according to a recent judgement that points out that the drafting of the will was key for the legitimate share that corresponded to a disinherited daughter to be passed on to her children. An example of how good legal advice is also advisable in order to plan an inheritance that satisfies the person making the will.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxvbrqm-22c6c93bc2de42821debcc00511fffb7-wrap avia-button-center  avia-builder-el-26  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/los-desheredados-representados-en-la-herencia-por-sus-respectivos-descendientes-por-estirpes\/'  class='avia-button av-lrxvbrqm-22c6c93bc2de42821debcc00511fffb7 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Note in Spanish by Cristina Torres \u00b7 cristina.torres@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Note in Spanish by Cristina Torres \u00b7 cristina.torres@pich.bnfix.com<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6701ff5-8fd5a27fc2cac9aa1e16b8c9c8fa5295\">\n#top .hr.hr-invisible.av-6701ff5-8fd5a27fc2cac9aa1e16b8c9c8fa5295{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-6701ff5-8fd5a27fc2cac9aa1e16b8c9c8fa5295 hr-invisible  avia-builder-el-27  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-5w2m6vl-097a36d3748b20dc306e664181847e48 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>Agenda<\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-5gnhmfl-b5972e3bbed4573f2fa0e36093dbebea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Session on pension plans in the construction sector:<\/h4>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-23897 size-medium alignright\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse-300x212.jpg\" alt=\"\" width=\"300\" height=\"212\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse-300x212.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse-260x185.jpg 260w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse-310x219.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse-450x317.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse-284x200.jpg 284w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/PlaPensions_Montse.jpg 729w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>The &#8220;Gremi de Constructors d&#8217;Obres de Barcelona i Comarques&#8221; and the &#8220;Cambra de Contractistes&#8221; organised a session on 12 December in which Montse Teruel, from the Labour Area, addressed the new pension plan in the construction sector and the technical aspects related to the implementation of this plan in payrolls.<\/p>\n<p>The summary of the session <a href=\"https:\/\/www.ccoc.cat\/actualitat\/noticies\/jornada-ccoc-gremi-novetats-plapensions-jornadatecnica\">HERE<\/a><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-4oikuy9-15502cd0ce832524382ec335aa9dbccb-wrap avia-button-center  avia-builder-el-30  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/www.gremi-obres.org\/wp-content\/uploads\/2023\/12\/2023-Planes-Pensiones.pdf'  class='avia-button av-4oikuy9-15502cd0ce832524382ec335aa9dbccb av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Retrieve the pdf presentation of the session HERE\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Retrieve the pdf presentation of the session HERE<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxvhrvg-7c8cb4bc7ca7534d96657a63bda5967e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Webinar on tax and labour law developments<\/h4>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-23902 size-medium alignleft\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors-300x150.jpg\" alt=\"\" width=\"300\" height=\"150\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors-300x150.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors-768x385.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors.jpg 868w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors-310x155.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors-450x226.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Carol_Sara_GremiConstructors-357x179.jpg 357w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\ud83d\udcc5 6 February<br \/>\n\u231a 09.15h<\/p>\n<p>Carolina Mateo, from the Tax Area, and Sara Bueno, from the Labour Area, will give a webinar on 6 February for the Gremi de Constructors d&#8217;Obres de Barcelona i Comarques, in which they will review the main legal developments for 2024 (pending the news that may bring the General State Budget) in the tax and labour areas and that may be of interest to the member companies.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxviedi-531c25b2e775b96556abc9ae9704f969-wrap avia-button-center  avia-builder-el-32  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/www.gremi-obres.org\/que-fem\/jornades\/'  class='avia-button av-lrxviedi-531c25b2e775b96556abc9ae9704f969 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"More information and registration HERE\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >More information and registration HERE<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ard4lt-38ca59b85bdf082bbe7e24cf5aa35d2f\">\n#top .hr.av-ard4lt-38ca59b85bdf082bbe7e24cf5aa35d2f{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-ard4lt-38ca59b85bdf082bbe7e24cf5aa35d2f .hr-inner{\nwidth:50px;\nmax-width:45%;\n}\n<\/style>\n<div  class='hr av-ard4lt-38ca59b85bdf082bbe7e24cf5aa35d2f hr-custom  avia-builder-el-33  el_after_av_button  el_before_av_textblock  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84e' data-av_iconfont='entypo-fontello' ><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-2ob21gx-2b31e893f9f5c1cfcf181aebdd245b29 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>Press<\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-21q6x8x-3dfe56808022f2fdb141e65a25378bf4 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ Taxation and housing<\/h4>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-23907 size-medium\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Tribuna-1-300x285.jpg\" alt=\"\" width=\"300\" height=\"285\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Tribuna-1-300x285.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Tribuna-1-310x295.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Tribuna-1-210x200.jpg 210w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Tribuna-1.jpg 424w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>New &#8216;Opinion Tribune&#8217; by our partner, Valent\u00ed Pich, in his capacity as president of the General Council of Economists, in which he talks about one of today&#8217;s major problems, access to housing, its taxation and the factors that could contribute to solving the current difficulties in accessing housing.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxvkngh-99f6a54ec5e280e268145c72e0cd4ae7-wrap avia-button-center  avia-builder-el-36  el_after_av_textblock  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/02-lavanguardia-V.Pich-Fiscalidad-y-vivienda.pdf'  class='avia-button av-lrxvkngh-99f6a54ec5e280e268145c72e0cd4ae7 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"The tribune, HERE\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >The tribune, HERE<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lrxvlh6i-e1f637f82f3291c58bbc000e6d19ddbb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4>\/ COP28. Final report. Outcomes and conclusions<\/h4>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-23912 size-medium\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/COP28-300x108.jpg\" alt=\"\" width=\"300\" height=\"108\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/COP28-300x108.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/COP28-310x112.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/COP28-450x162.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/COP28-357x129.jpg 357w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/COP28.jpg 723w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>The United Nations Climate Change Conference 2023 (COP28), held in Dubai (United Arab Emirates) from 30 November to 13 December, concluded with a historic agreement that marks the beginning of the end of the fossil fuel era. The CEOE took part in the meeting and has produced an interesting 12-page report that is worth reading.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lrxvmp5a-8a81d71b934563bb61e5ccd3c56552f7-wrap avia-button-center  avia-builder-el-38  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/www.ceoe.es\/es\/publicaciones\/sostenibilidad\/cop28-informe-final-resultados-y-conclusiones'  class='avia-button av-lrxvmp5a-8a81d71b934563bb61e5ccd3c56552f7 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"The report, HERE\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >The report, HERE<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1ryv169-93a7fdb1219d0ae1359f7d59d9bbe444\">\n#top .hr.hr-invisible.av-1ryv169-93a7fdb1219d0ae1359f7d59d9bbe444{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1ryv169-93a7fdb1219d0ae1359f7d59d9bbe444 hr-invisible  avia-builder-el-39  el_after_av_button  el_before_av_hr '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-110eh4h-00d2091047c32f8d30f22b7a38ba7a34\">\n#top .hr.av-110eh4h-00d2091047c32f8d30f22b7a38ba7a34{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-110eh4h-00d2091047c32f8d30f22b7a38ba7a34 .hr-inner{\nwidth:50px;\nmax-width:45%;\n}\n<\/style>\n<div  class='hr av-110eh4h-00d2091047c32f8d30f22b7a38ba7a34 hr-custom  avia-builder-el-40  el_after_av_hr  el_before_av_icon_box  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84e' data-av_iconfont='entypo-fontello' ><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<article  class='iconbox iconbox_top av-wcx8nl-a0fc5df262aa1457da1c8420b6fc5236  avia-builder-el-41  el_after_av_hr  avia-builder-el-last  main_color'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Icon: Read our previous Newsletters\"><div class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84e' data-av_iconfont='entypo-fontello' title=\"Read our previous Newsletters\" desc=\"Read our previous Newsletters\" ><\/div><h3 class='iconbox_content_title '  itemprop=\"headline\" ><a href='https:\/\/pich.bnfix.com\/en\/comunicacio\/newsletter\/' title='Read our previous Newsletters'  target=\"_blank\"  rel=\"noopener noreferrer\" >Read our previous Newsletters<\/a><\/h3><\/header><div class='iconbox_content_container '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n","protected":false},"excerpt":{"rendered":"<p>Our Newsletter187 covers legal developments such as the extension of the flat rate for new self-employed workers, the repeal of labour measures, changes to the minimum wage and digital advances in justice, as well as tax issues and energy efficiency.<\/p>\n","protected":false},"author":2,"featured_media":17945,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[215],"tags":[659,195],"class_list":["post-23889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter-es-en","tag-news-en","tag-newsletter-en"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/23889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/comments?post=23889"}],"version-history":[{"count":16,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/23889\/revisions"}],"predecessor-version":[{"id":24139,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/23889\/revisions\/24139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media\/17945"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media?parent=23889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/categories?post=23889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/tags?post=23889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}