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Before selling a property, it's crucial to first crunch the numbers. If buying a flat involves expenses, selling it can also entail costs, which are often high.

One of the potential expenses is the municipal capital gain tax, a constant source of inquiries lately. Until recently, it was a tax based on the fiction that the value of the land increases over time (the brick never goes down, sound familiar?) and therefore, the longer you have owned a property, the more you have to pay. A relatively simple calculation formula, but totally unfair and disconnected from reality.

With the start of 2026, many companies are taking advantage of the moment to review strategies and make decisions that will shape their future.

Among these decisions, mergers and acquisitions (M&A) are no longer an option exclusively for large corporations, but have also become a lever for growth for small and medium-sized enterprises in the region seeking to consolidate their competitiveness.

The Catalonia Accessibility Code, regulated by Decree 209/2023 of 28 November, implements Law 13/2014 on accessibility and establishes the technical requirements that buildings, public spaces and homes must meet throughout Catalonia.

This regulation does not only affect new construction. It also directly affects renovations, refurbishments and existing buildings, especially in homeowners' associations and residential buildings.

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.

The worker's ineptitude as a cause of dismissal, according to article 52 of the Workers' Statute (ET). Here are the relevant aspects of this legal provision and how it affects both the employee and the company.

We are entering, as every year, the campaign for the income tax declaration. This campaign to settle our fiscal obligations regarding income and assets for the 2022 financial year began last April 11. There are no changes in the deadline for submitting declarations, which will conclude on June 30 (if the result is to be paid with bank domiciliation, the last day will be June 27).

Our society is increasingly aware of issues related to equality. As a result, both the administration and workers are demanding more procedures and mechanisms from organizations to guarantee equal treatment and opportunities, and non-discrimination based on sex, sexual orientation, gender identity, or gender expression.

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.