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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.

For many small and medium-sized enterprises, the concept of Net Zero is still associated with large corporations, distant goals and difficult investments. However, in the current context marked by European regulation, sustainable financing criteria and growing demands from customers and supply chains, decarbonisation is already part of the strategic framework of any company, regardless of its size.

Your resume is your first point of contact with a company. When recruiters make their initial selection, they decide within seconds whether your profile matches the vacancy. That's why it's essential that your resume is clear, relevant, and tailored to the job you're applying for. Below, we explain what elements a good resume should include, what best practices can make it more effective, and what aspects should be avoided.

Complete this guide on Veri*factu and invoicing regulations with Part 1, where we answer questions about obligations, compatible programmes and managing errors or duplicates.

At Grup Carles we consolidate the area of ​​Mergers and Acquisitions and become co-founders of IBER CF, a new international network of corporate finance, audit and legal advice.

Every year on December 22nd, the Christmas lottery is celebrated, which is subject to personal income tax (IRPF) at a fixed rate of 20%. This same tax rate is applied to prizes from the ONCE, the Red Cross, and certain regional lotteries.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.

During 2025, corporate delinquency in Spain remained at similar levels to the previous year. According to the study on credit risk management in Spain carried out by Crédito y Caución and Iberinform, between 22% and 26% of companies have recorded significant defaults.