Together, we achieve goals. 
What's your today?

The European Parliament and the Council have reached an agreement on the Directive on corporate sustainability due diligence, which represents a significant step forward for the protection of the environment and human rights in the business sector.

CBAM, or Carbon Border Adjustment Mechanism, is an initiative that applies tariffs to imports based on the carbon emissions associated with the products. This mechanism seeks to prevent carbon leakage by ensuring that imported goods meet the same environmental standards as locally produced goods. 

On February 18, 2026, Royal Decree 126/2026 was published in the Official State Gazette, setting the new Minimum Interprofessional Salary (SMI) for 2026 and expressly regulating the compensation and absorption regime on an annual basis.

The regulation establishes a minimum wage of €1,221 gross per month in 14 payments, with retroactive effect from January 1, and requires companies to review payrolls and salary structures in accordance with legal criteria.

In recent years, an undeniable reality has come to light: the sustained increase in the cost of living and inflation have a direct impact on workers' daily lives. Housing, energy, food and transport are just some of the areas where price increases are most noticeable, directly influencing our teams' perception of their remuneration.

Royal Decree 1065/2025, recently published in the Official State Gazette, redefines the framework for training contracts in Spain. This regulation continues Article 11 of the Workers' Statute and aims to improve the quality of training, prevent abuse and ensure a smoother transition between education and employment.

The Supreme Court has declared that by virtue of the application of the principle of proportionality to workers whose contracts have been suspended due to an ERTE, they are not entitled to take the full number of days of personal leave, but rather it will be reduced in proportion to the time of suspension of employment relations.

In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.