{"id":31649,"date":"2026-02-13T18:42:38","date_gmt":"2026-02-13T17:42:38","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=31649"},"modified":"2026-02-13T19:39:19","modified_gmt":"2026-02-13T18:39:19","slug":"newsletter-february-2026","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/en\/newsletter-february-2026\/","title":{"rendered":"Newsletter February2026"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9v6ml1t-00b2a6dfd7b64c5d0edfee0cc7185762\">\n#top .av-special-heading.av-9v6ml1t-00b2a6dfd7b64c5d0edfee0cc7185762{\npadding-bottom:10px;\ncolor:#78d64b;\n}\nbody .av-special-heading.av-9v6ml1t-00b2a6dfd7b64c5d0edfee0cc7185762 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-9v6ml1t-00b2a6dfd7b64c5d0edfee0cc7185762 .special-heading-inner-border{\nborder-color:#78d64b;\n}\n.av-special-heading.av-9v6ml1t-00b2a6dfd7b64c5d0edfee0cc7185762 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-9v6ml1t-00b2a6dfd7b64c5d0edfee0cc7185762 av-special-heading-h3 custom-color-heading  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Newsletter 210 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\" ><h6 style=\"text-align: right;\"><span style=\"color: #78d64b;\"><em>People, principles, services<\/em><\/span><\/h6>\n<\/div><\/section>\n<section  class='av_textblock_section av-rs6nkh-3f99e031dbe55520abe72b2843d0a02b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>February 2026<\/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_image '><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-mj7g38hd-a194461c963e94187db1f288d99eea22\">\n.avia-image-container.av-mj7g38hd-a194461c963e94187db1f288d99eea22 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-mj7g38hd-a194461c963e94187db1f288d99eea22 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-mj7g38hd-a194461c963e94187db1f288d99eea22 av-styling- avia-align-center  avia-builder-el-4  el_after_av_hr  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-31680 avia-img-lazy-loading-not-31680 avia_image ' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400.jpg\" alt='' title='News_Feb_PICH_1_1200x400'  height=\"400\" width=\"1200\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400.jpg 1200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400-300x100.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400-1030x343.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400-768x256.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400-310x103.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400-450x150.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/News_Feb_PICH_1_1200x400-357x119.jpg 357w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/div><\/div><\/div>\n<section  class='av_textblock_section av-8i6lcs1-02ce9adea9144f7d96f08f3b18d67957 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dear all,<\/p>\n<div>\n<p>In keeping with our monthly appointment, we are pleased to share with you the February newsletter. We begin with a <strong>conversation with Patrick de Cambourg, President of EFRAG, on the Omnibus Directive on sustainability<\/strong>. We also address the <strong>changes to the Generalitat\u2019s right of first refusal in the transfer of certain properties in Catalonia<\/strong>, the <strong>end of the accounting moratorium<\/strong> and, in a one-minute video, <strong>a reflection on the legal debate surrounding the constitutionality of the Wealth Tax (IP).<\/strong><\/p>\n<p>We also highlight <strong>Form 347<\/strong>, whose filing deadline expires on 2 March, and we would like to remind you of the importance of reviewing transactions with third parties in a timely manner.<\/p>\n<p>In the final section, we review some of the activities and training sessions in which we have participated.<\/p>\n<p><strong>Joaquim Coma \u00b7 jcoma@pich.bnfix.com<\/strong><\/p>\n<p>Partner, Head of Tax Department<br \/>\n<strong>BNFI<span style=\"color: #78d64b;\">X<\/span> PICH <\/strong>TAX LEGAL<\/p>\n<\/div>\n<h5 style=\"text-align: center;\"><\/h5>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lxuaf6mr-5e3a5ed00e0b5f1219d31d2382b3d281\">\n#top .hr.hr-invisible.av-lxuaf6mr-5e3a5ed00e0b5f1219d31d2382b3d281{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-lxuaf6mr-5e3a5ed00e0b5f1219d31d2382b3d281 hr-invisible  avia-builder-el-6  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-lrxuk4a8-4508e30797587328122d71ed8de72782 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\u25b6\u00a0<\/span><span style=\"color: #78d64b;\">Video <\/span><\/h4>\n<h2>Omnibus Directive: Less Bureaucracy and a New Opportunity for Companies<\/h2>\n<h5>Video interview: Patrick de Cambourg, President of EFRAG<\/h5>\n<hr \/>\n<p><a href=\"https:\/\/pich.bnfix.com\/video-entrevista-la-directiva-omnibus-reduce-la-carga-burocratica-y-el-volumen-de-empresas-obligadas\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-31655 size-medium\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH-300x168.jpg\" alt=\"\" width=\"300\" height=\"168\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH-300x168.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH-768x429.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH-310x173.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH-450x251.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH-357x200.jpg 357w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/Sostenibilidad_PICH.jpg 795w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>In an increasingly demanding business environment, sustainability has become a key factor for competing, accessing financing, and maintaining strong relationships with clients and suppliers. In this conversation with Patrick de Cambourg, one of the most influential voices in the development of European standards, we explore how companies can prepare in a simple and practical way to address these changes.<\/p>\n<p>His message is clear: having reliable sustainability information is not only a future obligation, but also a strategic tool that reduces administrative burdens, provides clarity, and strengthens a company\u2019s value in the medium and long term. This video offers direct and practical guidance for any business leader who wants to understand what steps to take and how to simplify this process.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2polfhr-3f0309f6fbf2df9c48fcb4c22e611e33\">\n#top .hr.hr-invisible.av-2polfhr-3f0309f6fbf2df9c48fcb4c22e611e33{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2polfhr-3f0309f6fbf2df9c48fcb4c22e611e33 hr-invisible  avia-builder-el-9  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-m2lv7idp-09c87f543d14d51f1eacdda2dd2d99ae-wrap avia-button-center  avia-builder-el-10  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/video-entrevista-la-directiva-omnibus-reduce-la-carga-burocratica-y-el-volumen-de-empresas-obligadas\/'  class='avia-button av-m2lv7idp-09c87f543d14d51f1eacdda2dd2d99ae 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=\"Watch the interview (Spanish)\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='youtube-play' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Youtube-play<\/title>\n<desc id='av-svg-desc-1'>Youtube-play<\/desc>\n<path d=\"M12.704 20.128l8.64-4.448-8.64-4.512v8.96zM16 4.736q3.008 0 5.792 0.096t4.096 0.16l1.312 0.064q0 0 0.288 0.032t0.416 0.064 0.416 0.064 0.512 0.16 0.512 0.224 0.544 0.352 0.512 0.48q0.128 0.096 0.288 0.32t0.512 1.056 0.48 1.792q0.128 1.152 0.224 2.432t0.096 2.048v3.136q0.032 2.592-0.32 5.184-0.128 0.96-0.448 1.76t-0.576 1.12l-0.256 0.288q-0.224 0.256-0.512 0.48t-0.544 0.32-0.512 0.224-0.512 0.16-0.416 0.064-0.416 0.064-0.288 0.032q-4.48 0.352-11.2 0.352-3.68-0.064-6.432-0.128t-3.552-0.128l-0.896-0.096-0.64-0.064q-0.64-0.096-0.96-0.16t-0.928-0.384-0.992-0.736q-0.128-0.096-0.288-0.32t-0.512-1.056-0.48-1.792q-0.128-1.152-0.224-2.432t-0.096-2.048v-3.136q-0.032-2.592 0.32-5.184 0.128-0.992 0.448-1.76t0.576-1.12l0.256-0.288q0.256-0.288 0.512-0.48t0.544-0.352 0.512-0.224 0.512-0.16 0.416-0.064 0.416-0.064 0.288-0.032q4.48-0.32 11.2-0.32z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Watch the interview (Spanish)<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-j2ylqt-8a3455f6ce34f3559714ca5c280e130c\">\n#top .hr.hr-invisible.av-j2ylqt-8a3455f6ce34f3559714ca5c280e130c{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-j2ylqt-8a3455f6ce34f3559714ca5c280e130c hr-invisible  avia-builder-el-11  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-mfof2qqs-543c27afcad3bca0d63eb83a809d25a2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\/<\/span> Large Property Owners: Changes to the Generalitat\u2019s Right of First Refusal<\/h4>\n<hr \/>\n<p data-start=\"55\" data-end=\"415\">Changes have been introduced to the regulation of the right of first refusal and redemption in favor of the Generalitat in certain housing transfers, particularly in designated stressed areas. These amendments affect both the objective scope of application of the right and introduce significant new exceptions.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mfof30pa-2d6164c3e0908300f3035fd6a4d3be69-wrap avia-button-center  avia-builder-el-13  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/grandes-tenedores-novedades-en-el-derecho-de-tanteo-y-retracto-de-la-generalitat\/'  class='avia-button av-mfof30pa-2d6164c3e0908300f3035fd6a4d3be69 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 (Spanish) \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' >More information (Spanish) \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-3gdts00-9e3b5442922978b418e6405ff03f709b\">\n#top .hr.hr-invisible.av-3gdts00-9e3b5442922978b418e6405ff03f709b{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-3gdts00-9e3b5442922978b418e6405ff03f709b hr-invisible  avia-builder-el-14  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-mic8ey1b-6bebadff3b17319e2e32bf04756af793 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\u25b6\ufe0f<\/span> Short Video: What Would Be the Consequences of a Constitutional Court Ruling Against the Wealth Tax?<\/h4>\n<hr \/>\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:6dec0714-09a1-465a-aab1-39dd05535d23-10\" data-testid=\"conversation-turn-12\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"a28562fb-06a4-4c06-82e0-13cb228b1c6b\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"110\" data-end=\"414\" data-is-last-node=\"\" data-is-only-node=\"\"><a href=\"https:\/\/pich.bnfix.com\/%e2%96%b6%ef%b8%8f-short-video-que-ocurre-si-el-impuesto-sobre-el-patrimonio-se-declara-inconstitucional\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-31668 alignleft\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/short_pich-194x300.jpg\" alt=\"\" width=\"111\" height=\"182\" \/><\/a>The Wealth Tax could be declared unconstitutional in the coming weeks. How might such a ruling affect taxpayers, and why do we recommend that those who filed a 2021 return submit a claim before the Constitutional Court issues its decision?<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mksvx9pb-e9de4bd8f672469ac0592da989dfc881-wrap avia-button-center  avia-builder-el-16  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/%e2%96%b6%ef%b8%8f-short-video-que-ocurre-si-el-impuesto-sobre-el-patrimonio-se-declara-inconstitucional\/'  class='avia-button av-mksvx9pb-e9de4bd8f672469ac0592da989dfc881 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 (Spanish) \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' >More information (Spanish) \u00b7 victor.bueno@pich.bnfix.com<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3efmsrz-47d45ddf7dcceac6153d4b2920409277\">\n#top .hr.hr-invisible.av-3efmsrz-47d45ddf7dcceac6153d4b2920409277{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-3efmsrz-47d45ddf7dcceac6153d4b2920409277 hr-invisible  avia-builder-el-17  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-mksvzzua-be51303f8fa94fa8f36209da2d6767c1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\/<\/span> Farewell to the COVID-19 Accounting Moratorium<\/h4>\n<hr \/>\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:6dec0714-09a1-465a-aab1-39dd05535d23-10\" data-testid=\"conversation-turn-12\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"a28562fb-06a4-4c06-82e0-13cb228b1c6b\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"110\" data-end=\"414\" data-is-last-node=\"\" data-is-only-node=\"\">In January, the Congress of Deputies repealed the rule that had once again extended the \u201caccounting moratorium,\u201d under which certain losses were excluded from the calculation when assessing the grounds for dissolution provided for in the Spanish Companies Act.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mksw15o1-09306f18e913f97261adc4d6e734926e-wrap avia-button-center  avia-builder-el-19  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/adios-a-la-moratoria-contable-por-la-covid-19-regresa-el-regimen-general\/'  class='avia-button av-mksw15o1-09306f18e913f97261adc4d6e734926e 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 (Spanish) \u00b7 mj.moragas@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' >More information (Spanish) \u00b7 mj.moragas@pich.bnfix.com<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ujxmhb-7459cd693edf36be8da1ac554f72c223\">\n#top .hr.hr-invisible.av-2ujxmhb-7459cd693edf36be8da1ac554f72c223{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-2ujxmhb-7459cd693edf36be8da1ac554f72c223 hr-invisible  avia-builder-el-20  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-mksw3d72-f871b94b41edaf2bbe0829a730baf7d6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\/<\/span> Form 347: Final Days to Comply with the Annual Declaration of Transactions with Third Parties<\/h4>\n<hr \/>\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:6dec0714-09a1-465a-aab1-39dd05535d23-10\" data-testid=\"conversation-turn-12\" data-scroll-anchor=\"true\" data-turn=\"assistant\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-31660 alignleft\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/347_cast-266x300.jpg\" alt=\"\" width=\"179\" height=\"230\" \/>The deadline to file Form 347 for tax year 2025 expires on 2 March 2026. If during the year you have carried out transactions with the same client or supplier exceeding \u20ac3,005.06, now is the time to review them.<\/p>\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"a28562fb-06a4-4c06-82e0-13cb228b1c6b\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p>We recommend preparing in advance and reviewing the information in good time to comply efficiently and avoid setbacks.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1jf238v-a3e6f6eeda9ff81ac37782d4d7c90d9f\">\n#top .hr.hr-invisible.av-1jf238v-a3e6f6eeda9ff81ac37782d4d7c90d9f{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-1jf238v-a3e6f6eeda9ff81ac37782d4d7c90d9f hr-invisible  avia-builder-el-22  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-14szfx6-1999cd1f903ece714591f0aa70299e12 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><span style=\"color: #78d64b;\">Agenda and collaborations<br \/>\n<\/span><\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-wlbkwq-b4533d9b205b137d8af171942570432b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\/ <\/span><strong data-start=\"43\" data-end=\"142\">Webinar at the Gremi de la Construcci\u00f3 on 2026 Tax and Labour Updates and Verifactu Regulations<br \/>\n<\/strong><\/h4>\n<hr \/>\n<p>Andrea Or\u00f3, Alba Pich and Montse Teruel delivered a webinar on 5 February at the Gremi de la Construcci\u00f3 de Barcelona, reviewing the main tax and labour developments for 2026, as well as the postponement of the entry into force of the Verifactu electronic invoicing system until next year.<\/p>\n<p><strong>More information, \u00a0<\/strong><a href=\"https:\/\/www.gremi-obres.org\/blog-gremi-obres\/\"><strong>HERE<\/strong><\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1d5nds1-cfeec6dd3d3e4d4d4bad1e0836544e2c\">\n#top .hr.hr-invisible.av-1d5nds1-cfeec6dd3d3e4d4d4bad1e0836544e2c{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-1d5nds1-cfeec6dd3d3e4d4d4bad1e0836544e2c hr-invisible  avia-builder-el-25  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-mll6cc7z-2a7990693ab27c1ad17490e9aab5455b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\/ <\/span><strong data-start=\"43\" data-end=\"142\">Presentation at Foment of the IEE Report on Tax Litigation in Spain<br \/>\n<\/strong><\/h4>\n<hr \/>\n<p>Our partner Valent\u00edn Pich took part on 10 February at Foment del Treball in the presentation of the study by the Institute of Economic Studies (IEE), \u201cThe Problem of Tax Litigation in Spain.\u201d The report highlights the scale of the issue, with more than 230,000 claims annually, underscoring excessive levels of dispute and the high economic costs for both taxpayers and the Administration. The system also generates uncertainty, discourages investment and undermines competitiveness.<\/p>\n<p>Experts agreed on the need for a cultural shift: whenever a new regulation is enacted, the authorities must provide a clear, consistent and anticipatory interpretation. Only in this way can taxpayers and businesses act with legal certainty, without systematically resorting to the courts.<\/p>\n<p>More details about the presentation, <a href=\"https:\/\/www.linkedin.com\/posts\/foment-del-treball-nacional_economia-fiscalitat-empresa-activity-7426951011153514496-zLya?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAAAOBnxQB4yR8bH6AiZ7Tlzja463p-PKK9us\"><strong>HERE<\/strong><\/a><br data-start=\"1325\" data-end=\"1328\" \/>The study, <a href=\"https:\/\/www.ieemadrid.es\/sites\/ceoe-iee\/files\/content\/file\/2025\/06\/09\/25\/revista-del-iee-n.os-1-y-2-2025.-el-problema-de-la-litigiosidad-tributaria-en-espana.pdf\"><strong>HERE<\/strong><\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-x1vgw1-5311ebccde7231fe38057555b072e599\">\n#top .hr.hr-invisible.av-x1vgw1-5311ebccde7231fe38057555b072e599{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-x1vgw1-5311ebccde7231fe38057555b072e599 hr-invisible  avia-builder-el-27  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-mll6d2w0-04673e779696beefd5de2fc4248ab466 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><span style=\"color: #78d64b;\">\/ <\/span><strong data-start=\"43\" data-end=\"142\">CILEA Professional Meetings: Implementation Strategy for IFRS for SMEs<br \/>\n<\/strong><\/h4>\n<hr \/>\n<p>On 10 February, our partner Valent\u00edn Pich, in his capacity as President of the Latin Europe\u2013America Integration Committee (CILEA), introduced a new session organised by the institution. The event was entitled Implementation Strategy for IFRS for SMEs and was delivered by Norelly Pinto, Vice-President of the Latin American Group of Accounting Standard Setters (GLENIF), with moderation by the Committee\u2019s Vice-President, Nelson Hahn.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4vpovj-20631c9fd1f539a57edcd0ad10deda33\">\n#top .hr.hr-invisible.av-4vpovj-20631c9fd1f539a57edcd0ad10deda33{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-4vpovj-20631c9fd1f539a57edcd0ad10deda33 hr-invisible  avia-builder-el-29  el_after_av_textblock  el_before_av_icon_box '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<article  class='iconbox iconbox_top av-wcx8nl-a0fc5df262aa1457da1c8420b6fc5236  avia-builder-el-30  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>In keeping with our monthly appointment, we are pleased to share with you the February newsletter.<\/p>\n","protected":false},"author":2,"featured_media":24982,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[215],"tags":[659,195],"class_list":["post-31649","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\/31649","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=31649"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/31649\/revisions"}],"predecessor-version":[{"id":32459,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/31649\/revisions\/32459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media\/24982"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media?parent=31649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/categories?post=31649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/tags?post=31649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}