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

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.

There are many reasons why it's good to make a will. The first one is that it is a document that can be changed throughout life as many times as desired; it is simple and has an affordable cost. On the other hand, it has great importance, as it avoids numerous problems in the future and offers peace of mind for family members and heirs. It is the simplest and cheapest option for a person to orderly transfer their assets to their heirs.

2026 marks a new step in the reform of the pension and social security system. The measures coming into force respond to a clear objective: to guarantee the sustainability of the public system in the context of an ageing population.

Recently, the central government approved the ICO guarantees to facilitate the purchase of primary residences for young people under the age of 35 and families with dependent minors. This guarantee will allow financial institutions to grant mortgages of 100% of the purchase price, when the necessary income limit requirements are met.

Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

In this article, we will analyse when training is compulsory, when it is voluntary, and what rights and obligations apply in each case.