{"id":32722,"date":"2026-05-20T16:35:03","date_gmt":"2026-05-20T15:35:03","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=32722"},"modified":"2026-05-20T17:02:33","modified_gmt":"2026-05-20T16:02:33","slug":"newsletter-213-de-bnfix-pich-mayo-de-2026","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/en\/newsletter-213-de-bnfix-pich-mayo-de-2026\/","title":{"rendered":"Newsletter 213 de BNFIX PICH. Mayo de 2026"},"content":{"rendered":"<section  class='av_textblock_section av-mo5ll39l-89824d1929d82eccce50db7ccfa086d7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">April 23rd, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo5lls75-d7ad6ce68f660e435d68a2bd8ad10361 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Newsletter 213 BNFIX PICH<\/strong><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo8kirt0-49ba5a133b5eb950dd1d912fad0c5963 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h4><span style=\"color: #78d64b;\">May 2026<\/span><\/h4>\n<\/div><\/section>\n<div  class='avia-slideshow av-mo8kj4ew-03929bc78c923f24e204c51505d56141 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-3  el_after_av_textblock  el_before_av_textblock  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-mo8kj4ew-03929bc78c923f24e204c51505d56141__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-32725 avia-img-lazy-loading-not-32725\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430.png\" width=\"1500\" height=\"430\" title='mayo_1500x430' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430.png 1500w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430-300x86.png 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430-1030x295.png 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430-768x220.png 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430-310x89.png 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430-450x129.png 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mayo_1500x430-357x102.png 357w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mo5ln38z-31718a4842bff43dc87e1e93b4a1ff1b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dear all,<\/p>\n<div>\n<p>We have now reached the <strong>fifth newsletter of the year<\/strong>, the <strong>May edition<\/strong>, which features on its front page an interview with <strong>Ana Garc\u00eda<\/strong>, President of the <strong>Commission on Economics and Sustainability of the Association of Economists of Catalonia<\/strong>. She offers <strong>valuable insights on the current times of uncertainty and confusion<\/strong> stemming from the conflict in the Middle East, as well as on the <strong>future of global energy markets.<\/strong><\/p>\n<p>The newsletter continues with an article addressing the <strong>importance of planning ahead\u2014carefully and in an orderly manner\u2014the succession or sale of a business<\/strong>, along with updates on <strong>court rulings<\/strong> that establish criteria on <strong>workplace accidents during remote work<\/strong> and on the <strong>statute of limitations in secondary tax liability<\/strong>. We also revisit <strong>key aspects of the 2025 Personal Income Tax campaign and the Corporate Tax campaign.<\/strong><\/p>\n<p><strong>The calendar of public holidays in Catalonia for 2027<\/strong>, together with the <strong>Agenda <\/strong>and <strong>Publications<\/strong> sections, complete this issue, which, once again, we hope you will find of <strong>interest<\/strong>.<\/p>\n<\/div>\n<div><\/div>\n<p><strong>Mar\u00eda Jos\u00e9 Moragas \u00b7 mj.moragas@pich.bnfix.com<\/strong><br \/>\nLawyer, partner, Head of the LegalDepartment \u2013 BNFIX PICH Tax &amp; Legal<\/p>\n<div>\n<h3><\/h3>\n<\/div>\n<p><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo8ods37-87a2400a3bcc5362679ac86097fa0b0d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><span style=\"color: #78d64b;\">Tax, Labour and Legal Insights<\/span><\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo8l4wj9-50b3bfa58ea32cf112c00aa491937c9b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong>\u25b6\ufe0f <span style=\"color: #78d64b;\">Video<\/span><\/strong><\/h4>\n<h4>Geopolitics and energy: global impact and key insights to understand the new landscape<\/h4>\n<p>Video interview with <strong>Ana Garc\u00eda Molina<\/strong>, President of the <strong>Commission on Economics and Sustainability of the Association of Economists of Catalonia:<\/strong><\/p>\n<hr \/>\n<p><a href=\"https:\/\/pich.bnfix.com\/geopolitica-y-energia-impacto-global-y-claves-del-nuevo-escenario\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-32792 size-medium\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube-300x169.jpg\" alt=\"\" width=\"300\" height=\"169\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube-300x169.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube-768x434.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube-310x175.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube-450x254.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube-354x200.jpg 354w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/miniatura-PICH-youtube.jpg 790w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><strong>Uncertainty. Confusing times.<\/strong> Despite the escalation of tensions in the Middle East\u2014following developments already seen last year\u2014<strong>inflation remains relatively moderate<\/strong>, while energy futures markets continue to anticipate a <strong>rapid resolution of the conflict<\/strong>, somewhat at odds with current realities.<\/p>\n<p>In this interview with <strong>Valent\u00ed Pich<\/strong>, Ana Garc\u00eda Molina explains how geopolitical tensions are having <strong>indirect and uneven effects on energy markets<\/strong>, depending on each country\u2019s level of dependency. In <strong>Spain<\/strong>, diversified energy sources help cushion the impact, although <strong>global uncertainty keeps economic forecasts under constant review.<\/strong><\/p>\n<p><strong>\u201cThe Strait of Hormuz conflict has disrupted supply chains for many companies. Returning to stability will take time.\u201d<\/strong><\/p>\n<p>The conversation also explores <strong>price volatility, the role of renewable energy, and European measures to strengthen energy sovereignty<\/strong>, including coordination and public-private collaboration. Even in the event of a swift resolution, <strong>recovery is expected to be gradual due to ongoing supply chain disruptions.<\/strong><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mo8l5teu-a426e7d1b756a076c0043e7d88794728-wrap avia-button-center  avia-builder-el-7  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/geopolitica-y-energia-impacto-global-y-claves-del-nuevo-escenario\/'  class='avia-button av-mo8l5teu-a426e7d1b756a076c0043e7d88794728 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<div  class='hr av-2n2ckjx-52bf54ff9480936df3788770cbac1b87 hr-default  avia-builder-el-8  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-mo8mhu32-1fc46877e1ea3aab24ceda26b3430b6a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>Business succession or sale: two sides of the same decision<\/h4>\n<hr \/>\n<p>Business succession and the potential sale of a company are often <strong>two sides of the same asset-related decision<\/strong>. Both require <strong>prior, rigorous planning<\/strong>, as the decisions made today will shape the company\u2019s future value, the <strong>tax implications of the transaction, and the legal certainty of the business\u2014and, where applicable, family\u2014assets.<\/strong><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mo8o13s6-ad06e190d49fe5272a8e65fa8eeff446-wrap avia-button-center  avia-builder-el-10  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/sucesion-empresarial-o-venta-dos-caras-de-una-misma-decision\/'  class='avia-button av-mo8o13s6-ad06e190d49fe5272a8e65fa8eeff446 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=\"Read the Circular (Spanish) \u00b7 mj.moragas@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-2' aria-describedby='av-svg-desc-2' role=\"graphics-symbol\">\n<title id='av-svg-title-2'>Attach<\/title>\n<desc id='av-svg-desc-2'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read the Circular (Spanish) \u00b7 mj.moragas@pich.bnfix.com<\/span><\/a><\/div>\n<div  class='hr av-15awn7x-c381b4800193896d99ff6b8aec918827 hr-default  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-mo8nxxmo-413d68bbc5f22e241a790e57071a90ec '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>The Supreme Court sets criteria on workplace accidents during remote work<\/h4>\n<hr \/>\n<p>A recent ruling by the Supreme Court regarding a workplace accident that occurred during a flexible remote working day confirms that <strong>employee protection is not reduced when working from home<\/strong> and places the focus on the <strong>timing of the incident<\/strong>, in this case a heart attack. The absence of a sufficiently detailed working <strong>time record<\/strong> to prove that it took place during a break led to the conclusion that it <strong>occurred during working hours.<\/strong><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mpe8gz2d-14972fc35629916be8c90af72c5ca10c-wrap avia-button-center  avia-builder-el-13  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/teletrabajo-y-presuncion-de-accidente-de-trabajo-el-tribunal-supremo-fija-criterio\/'  class='avia-button av-mpe8gz2d-14972fc35629916be8c90af72c5ca10c 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=\"Read the Circular (Spanish) \u00b7 montse.teruel@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-3' aria-describedby='av-svg-desc-3' role=\"graphics-symbol\">\n<title id='av-svg-title-3'>Attach<\/title>\n<desc id='av-svg-desc-3'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read the Circular (Spanish) \u00b7 montse.teruel@pich.bnfix.com<\/span><\/a><\/div>\n<div  class='hr av-23klpp-729871ecc19b43695369b9b0e62dbf14 hr-default  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-mo8o6ya6-3530190e890bb2b10ab050c9338bdc0a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>Official calendar of public holidays in Catalonia for 2027 published<\/h4>\n<hr \/>\n<p>The Official Gazette of the Government of Catalonia (DOGC) published on <strong>April 1<\/strong> the Order of <strong>March 25<\/strong>, which establishes the <strong>calendar of public holidays in Catalonia for 2027.<\/strong><\/p>\n<p>In addition to these dates, <strong>two local public holidays<\/strong>, paid and non-recoverable, must be set by each municipality. These will be announced in due course.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mo8o7ct1-99404beaf50b862f07b9cf698b7dbd42-wrap avia-button-center  avia-builder-el-16  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/publicat-el-calendari-oficial-de-festes-laborals-a-catalunya-pel-2027\/'  class='avia-button av-mo8o7ct1-99404beaf50b862f07b9cf698b7dbd42 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=\"Read the Circular (Spanish) \u00b7 sara.bueno@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-4' aria-describedby='av-svg-desc-4' role=\"graphics-symbol\">\n<title id='av-svg-title-4'>Attach<\/title>\n<desc id='av-svg-desc-4'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read the Circular (Spanish) \u00b7 sara.bueno@pich.bnfix.com<\/span><\/a><\/div>\n<div  class='hr av-1osjzn1-ec8e28fab91a549195cdba407bbb7ca0 hr-default  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-mo8o8f29-fa660e0fe1e20fdcb4236a9c6237cdbd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>The Supreme Court sets criteria on secondary liability in insolvency proceedings<\/h4>\n<hr \/>\n<p>A recent Supreme Court ruling has established <strong>new criteria regarding the statute of limitations for assigning secondary tax liability in insolvency proceedings<\/strong>. According to the Court, this liability must be determined <strong>at the moment when the insolvency of the main debtor is objectively confirmed.<\/strong><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mo8o8y4r-dc3ab7164e3489d76397984e77786580-wrap avia-button-center  avia-builder-el-19  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/el-tribunal-supremo-fija-criterios-sobre-plazos-para-derivar-responsabilidad-subsidiaria-en-los-concursos\/'  class='avia-button av-mo8o8y4r-dc3ab7164e3489d76397984e77786580 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=\"Read the Circular (Spanish) \u00b7 mj.moragas@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-5' aria-describedby='av-svg-desc-5' role=\"graphics-symbol\">\n<title id='av-svg-title-5'>Attach<\/title>\n<desc id='av-svg-desc-5'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read the Circular (Spanish) \u00b7 mj.moragas@pich.bnfix.com<\/span><\/a><\/div>\n<div  class='hr av-14noqml-4ad89ea611202aef1061b63890f3f967 hr-default  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-mo8o9snw-8c1be7824dc8426a825321886c306c1f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>Corporate Income Tax 2025: What should be considered to optimize the year-end closing?<\/h4>\n<hr \/>\n<p>With the arrival of summer comes a <strong>key milestone for many companies<\/strong>: the year-end closing and preparation of the<strong> 2025 Corporate Income Tax return.<\/strong><br \/>\nBeyond being a formal obligation, it also represents an <strong>opportunity to pause, analyze, and make decisions<\/strong> that can have a <strong>real impact on a company\u2019s tax position.<\/strong><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mo8oa7wj-7c2340fdec1877ff41040460ffbd6345-wrap avia-button-center  avia-builder-el-22  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/impuesto-de-sociedades-2025-que-debemos-considerar-para-optimizar-el-cierre-fiscal\/'  class='avia-button av-mo8oa7wj-7c2340fdec1877ff41040460ffbd6345 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=\"Read the Circular (Spanish) \u00b7 carolina.mateo@pich.bnfix.com\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-6' aria-describedby='av-svg-desc-6' role=\"graphics-symbol\">\n<title id='av-svg-title-6'>Attach<\/title>\n<desc id='av-svg-desc-6'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read the Circular (Spanish) \u00b7 carolina.mateo@pich.bnfix.com<\/span><\/a><\/div>\n<div  class='hr av-jwm0r1-7d8ea1a2163f91093a585a3ed90a0b3d hr-default  avia-builder-el-23  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-mo8mfnvn-6afd61745e6d673e2d860c5098e34bea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong>\u25b6\ufe0f <span style=\"color: #78d64b;\">Video<\/span><\/strong><\/h4>\n<h4>2025 Personal Income Tax Campaign: deadlines and key aspects<\/h4>\n<hr \/>\n<p><a href=\"https:\/\/pich.bnfix.com\/video-campana-de-la-renta-2025-plazos-y-aspectos-relevantes\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-32446 size-medium\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH-300x168.jpg\" alt=\"\" width=\"300\" height=\"168\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH-300x168.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH-768x431.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH-310x174.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH-450x252.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH-357x200.jpg 357w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Renta_youtube_PICH.jpg 795w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>In this short video, <strong>Alba Pich<\/strong>, economist in the Tax Department at BNFIX Pich, reviews the <strong>main deadlines and new developments of the 2025 Personal Income Tax Campaign<\/strong>.<\/p>\n<p>She also highlights several points requiring special attention, as well as the deadlines applicable to the Large Companies Solidarity Tax.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mo8mg6vi-878c1555ff234d5647a94673900eea11-wrap avia-button-center  avia-builder-el-25  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/video-campana-de-la-renta-2025-plazos-y-aspectos-relevantes\/'  class='avia-button av-mo8mg6vi-878c1555ff234d5647a94673900eea11 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 video (Spanish) \u00b7 alba.pich@pich.bnfix.com\"><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-7' aria-describedby='av-svg-desc-7' role=\"graphics-symbol\">\n<title id='av-svg-title-7'>Youtube-play<\/title>\n<desc id='av-svg-desc-7'>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 video (Spanish) \u00b7 alba.pich@pich.bnfix.com<\/span><\/a><\/div>\n<div  class='hr av-1ob3zm5-9d3570dd64087301f333ff7f287b55cc hr-default  avia-builder-el-26  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-12jcyvh-c128133fb2153d055d78345d0529d152 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><span style=\"color: #78d64b;\">Agenda and Collaborations<\/span><\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-uib0od-8cf5730c4d2836d206fd17142b8c2b0c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>Minister Jordi Hereu at the \u201cDean\u2019s Talks\u201d of the Association of Economists of Catalonia<\/h4>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-32797 alignleft\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/foto-hereu-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/foto-hereu-300x200.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/foto-hereu-768x512.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/foto-hereu-310x207.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/foto-hereu-450x300.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/foto-hereu.jpg 811w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>Our partner <strong>Valent\u00ed Pich<\/strong> hosted the \u201cDean\u2019s Talks\u201d session on <strong>April 24<\/strong>, organized by the Association of Economists of Catalonia and led by its dean, <strong>Carlos Puig de Travy<\/strong>, on this occasion featuring the <strong>Minister of Industry, Jordi Hereu<\/strong>. During the event, the minister shared his growth outlook for industry and tourism in the current geopolitical context marked by the conflict in the Middle East, and advocated\u2014particularly in tourism\u2014for<strong> greater diversification and reduced seasonality.<\/strong><\/p>\n<p>From left to right: Valent\u00ed Pich, Jos\u00e9 Montilla, Ariadna Belver, Jordi Hereu and Carlos Puig de Travy.<\/p>\n<p>For his part, <strong>Carlos Puig de Travy<\/strong> highlighted the <strong>resilience of the Spanish economy<\/strong>, while warning that the effects of the current situation will persist over time.<\/p>\n<p>You can watch the<strong> full recording of the event <a href=\"https:\/\/youtu.be\/g2IiN7EJ5ds?si=-Mpk-6F2zMLde6iZ\"><span style=\"color: #78d64b;\">HERE<\/span><\/a>.<\/strong><\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo8opqvo-c9aa927dfc7f2335f978488c4983ed4c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <\/span><\/strong>CILEA Meeting: \u2018The EU\u2013Mercosur Trade Agreement: Benefits, Challenges and Opportunities\u2019<\/h4>\n<hr \/>\n<p>As you know, the p<strong>rovisional application of the free trade agreement between the European Union and Mercosur began on May 1.<\/strong> This agreement involves the <strong>27 EU Member States<\/strong> and the South American countries <strong>Brazil, Argentina, Uruguay and Paraguay<\/strong>, among other associated partners, creating <strong>one of the largest trade areas in the world, with over 700 million people.<\/strong><\/p>\n<p>Given the significance of this agreement, we invite you to read <a href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/PPT-AB_MERCOSUR-14may26.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #78d64b;\"><strong>HERE<\/strong><\/span><\/a> a summary of the presentation by <strong>Antonio Bonet<\/strong>, President of the Spanish Exporters and Investors Club, delivered during the online meeting held on <strong>May 14<\/strong> on EU\u2013Mercosur trade relations. The session was moderated by Remy Angel Terceros, Vice-President of the committee, and introduced by <strong>Valent\u00ed Pich<\/strong> in his capacity as President of the <strong>Latin America\u2013Europe Integration Committee (CILEA).<\/strong><\/p>\n<\/div><\/section>\n<div  class='hr av-w48hu5-69dbb5b2935bf6d3ed21bb6ed6bd4251 hr-default  avia-builder-el-30  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-mo8owtlo-a5fd51f027ad31e0c67c57021285aad4 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><span style=\"color: #78d64b;\">Publications &amp; Articles<\/span><\/h3>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo8p1n1k-fc6cbd361be297f5e0a14487a20d51bd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><hr \/>\n<h4><strong><span style=\"color: #78d64b;\">\/ <span style=\"color: #000000;\">\u201cAbsenteeism Report. Fourth Quarter 2025\u201d<\/span><\/span><\/strong><\/h4>\n<hr \/>\n<p>Randstad Research<\/p>\n<p>A report analyzing <strong>workplace absenteeism<\/strong>, a growing concern, and its impact on the Spanish labor market in the fourth quarter of 2025.<\/p>\n<p>The<strong> sectoral analysis<\/strong> reveals significant disparities: while some sectors show relatively low levels\u2014below <strong>4.4%<\/strong>\u2014others face serious absenteeism issues, with rates exceeding <strong>9%<\/strong>.<\/p>\n<p>By region, the <strong>Canary Islands<\/strong> record the highest absenteeism rate (9.1%), followed by <strong>Cantabria (8.9%) <\/strong>and the<strong>Basque Country (8.8%). Catalonia, at 7.1%<\/strong>, remains around the average.<\/p>\n<p>The article <a href=\"https:\/\/www.randstadresearch.es\/absentismo-laboral-cuarto-trimestre-2025\/?utm_source=suscriptores-research&amp;utm_medium=email&amp;utm_campaign=b2x-content-3rrs-4rese-informe-absentismo&amp;utm_content=absentismo-4T2025&amp;utm_id=141888&amp;sfmc_id=4813263\"><span style=\"color: #78d64b;\">HERE<\/span><\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>We are pleased to share our May&#8217;s newsletter<\/p>\n","protected":false},"author":2,"featured_media":32802,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[215],"tags":[659,195],"class_list":["post-32722","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\/32722","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=32722"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/32722\/revisions"}],"predecessor-version":[{"id":32791,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/32722\/revisions\/32791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media\/32802"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media?parent=32722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/categories?post=32722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/tags?post=32722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}