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The current global scenario, with accelerated climate change, the energy crisis, and extreme weather phenomena, makes sustainability in businesses a crucial element to ensure a sustainable and prosperous future. Additionally, the demands of the markets in terms of quality and service, as well as economic and business restrictions, highlight the need for a paradigm shift in business. This transformation requires leaders with a cross-functional profile who can effectively respond to these challenges while ensuring the continuity and success of the company.

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.

Grup Carles, as a company committed to sustainability, is registered in the Carbon Footprint, Compensation, and CO2 Absorption Projects Registry of the Ministeri per a la Transició Ecològica i el Repte Demogràfic. We are proud to announce that in January, we obtained the Carbon Footprint Calculation Seal. This is a first step towards continuing our sustainability strategy through the implementation of actions to mitigate climate change.

Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.

The Directorate-General for Labour has published the work calendar for 2026, with nine common public holidays throughout Spain and the possibility for autonomous communities to adjust some dates according to their traditions. Knowing these dates in advance is key to planning payroll, leave and personnel management, avoiding errors and ensuring the smooth running of the company.  

On 4 November, our tax and accounting team organised a webinar dedicated to the new Computerised Invoicing System (SIF) and Verifactu, a session that brought together numerous professionals interested in understanding how this regulation will impact their day-to-day work.

With the start of a new year and a new quarter, the period for submitting periodic environmental declarations begins.

The Supreme Court has declared that by virtue of the application of the principle of proportionality to workers whose contracts have been suspended due to an ERTE, they are not entitled to take the full number of days of personal leave, but rather it will be reduced in proportion to the time of suspension of employment relations.