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According to news published today, 2 December 2025, the Government, in a decision approved by the Council of Ministers through a decree-law, has decided to postpone the mandatory implementation of VERI*FACTU for companies and self-employed workers for another year.

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.

European Directive 2019/1023 on restructuring and insolvency, transposed into Spanish law with the reform of the Insolvency Act in 2022, has as one of its objectives to promote the sale of productive units in order to encourage the continuity of companies and avoid liquidation in insolvency proceedings, as has been the case in most proceedings in recent years.

In 2015, with the reform introduced by Law 15/2015 on Voluntary Jurisdiction, the possibility of carrying out divorces before a Notary was approved.

This has allowed other legal operators to authorize divorces, benefiting both the courts, always overloaded with work, and individuals, as it avoids the need to resort to a slow and economically inefficient justice system.

When we buy a property, we usually take great care to ensure it is registered in our name. Similarly, we should attach the same importance to registering a trademark.

First of all, let's clarify a point that is often misunderstood: a trademark is not "patented", but "registered". Although both trademarks and patents are part of Industrial Property, they are not the same and should not be confused.

When we talk about environmental assessment, the first thing that often comes to mind is a long and complex administrative process. But this perspective is quite far from reality. Environmental assessment should not just be a document that has to be submitted; it should be a strategic tool to protect our environment and improve those elements that transform the territory.

When a company has an unpaid debt, it often recovers the VAT charged and records a tax-deductible impairment in corporation tax.

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.