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To mark World Water Day, Grup Carles would like to talk about the importance of managing this vital resource. Today, with the drought situation, the population's concern about the need to manage its use correctly has increased.

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 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. 

When a landlord re-invoices utility costs or taxes to a tenant, questions often arise about VAT and withholdings: should VAT be applied to water or electricity? Are they part of the rental base? Does it depend on whether it is a residential property or commercial premises?

The housing market faces 2026 with prices continuing to rise and access becoming increasingly difficult for many buyers and tenants.

The energy efficiency certificate is an official document that is mandatory in Spain in order to sell or rent a home or commercial premises. But it is not just an administrative requirement: the energy certificate has become a key tool for improving the energy efficiency of a property, reducing consumption and increasing its market value.

Catalonia is applying new rules for seasonal and room rental contracts, with the aim of protecting residential housing and ensuring greater legal certainty.

The new Law 11/2025, of 29 December, introduces significant changes to the legal framework, including the reform of Law 18/2007 on the right to housing and adjustments to other related regulations.