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Housing is an extremely complex problem, in which everyone participates to some extent and viewpoints vary widely.

All the factors involve clash and interact with each other, such as the labor market, land ownership, construction costs, urban planning, the effectiveness of justice... and there are no magic solutions to solve all these issues.

Whether consciously or not, people organize parts of their lives into projects. Using a general definition, a project is a temporary effort made to create a unique result. This broad concept encompasses everything from fulfilling a personal need, like planning a trip or buying a vehicle, to more complex operations such as starting a business.

Until 2015, legal entities (limited or public companies, political parties, associations, etc.) could not be subject to criminal liability. In other words, they could not be convicted for committing a crime. This changed with the reform of the Penal Code, which opened the door for certain crimes to be directly attributed to the legal entity, in addition to the natural person who committed the criminal act within the organization.

Carrying out proper debt collection management is essential for all businesses. This is more evident in exceptional circumstances like the present, where cash flow is the focus of any company and managers and owners realize its importance for business survival. Often, this task becomes laborious for many of them, who have to deal with clients who fail to meet their payment commitments, leading to financial problems for their business. This can affect their growth, as sometimes they must resort to alternative financing sources to continue existing and, in the worst case, can be dragged to closure due to lack of liquidity. For this reason, it is very important that every company has a debt collection policy, implementing methodologies that allow it to be more effective and, consequently, avoid the serious problems that delinquency entails.

Grup Carles Engineering and Sustainability, together with the Osona Business Council, organized a luncheon titled "Sustainable Finance". The event featured Raul Antúnez Retamal, Head of Sustainability and Climate Change Consultancy, and Xavier Carles, General Director of Grup Carles.

The role played by human resource departments in companies has constantly evolved from its origins. Today, in such a complex and volatile environment, the functions they perform can be key to the progress of organizations and become a competitive and differentiating advantage compared to the rest.

Grup Carles, as a company committed to sustainability, is registered in the Carbon Footprint, Compensation, and CO2 Absorption Projects Registry of the Ministeri per a la Transició Ecològica i el Repte Demogràfic. We are proud to announce that in January, we obtained the Carbon Footprint Calculation Seal. This is a first step towards continuing our sustainability strategy through the implementation of actions to mitigate climate change.

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.