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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.

Acquiring a business is a highly strategic move. There are two main ways to do this: buying the business or production unit directly, or acquiring shares in a company. Each option has different legal, economic, and tax implications that must be assessed before closing the deal.

Many companies are unaware that they may be missing out on significant tax deductions simply because they have forgotten to apply them. Until recently, when this happened, the solution was clear: either rectify the tax return or apply the deduction in a subsequent financial year. However, since 24 June 2022, the regulations have changed, and this may directly affect your tax planning.

The job search process can be complex and often seem like a maze with no way out. With increasingly fierce competition and a constantly evolving job market, candidates face a huge challenge. 

If you want to pay less income tax next year, you still have time. The decisions you make before 31 December can have a direct impact on your 2025 tax return.

Here are the three most effective strategies for reducing your tax bill in a completely legal and optimised way.

During the webinar on 4 November, some questions remained unanswered, particularly in relation to Veri*factu, Computerised Invoicing Systems (SIF) and the various invoicing programmes available on the market.

That is why we have prepared this Part 1, where you will find clear, practical and up-to-date answers on the main obligations, compatible programmes, simplified invoicing, the use of AEAT software and the management of errors or duplicates.

Royal Decree 1065/2025, recently published in the Official State Gazette, redefines the framework for training contracts in Spain. This regulation continues Article 11 of the Workers' Statute and aims to improve the quality of training, prevent abuse and ensure a smoother transition between education and employment.

The employment paradigm is changing radically. The younger generations—especially millennials and Generation Z—no longer seek only stable employment: they want to live well, have time for themselves, and devote themselves to meaningful projects.