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When initiating an economic activity, one of the aspects to consider is the most appropriate legal form for the activity we intend to carry out. If ours is a shared project, and we want the people involved to be able to vote and decide on the decisions taken, based on the principle of one person, one vote, then the most fitting formula is likely to be a cooperative. Cooperativism is the social economy formula with the most weight and tradition in Catalunya. As of December 2021, there were a total of 4,521 cooperatives in Catalunya, employing 45,417 people, with a combined turnover of 4.5 million euros.

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

We live in a time of rapid change, where artificial intelligence, automation and digitalisation are transforming jobs and the skills we will need to perform them.

In this context, training is no longer an added benefit: it is a strategic necessity.

Discover the innovative solutions of Grup Carles Engineering for the agri-food sector at FIGAN 2025. From 25 to 28 March at the Zaragoza Trade Fair. Hall 6 - Stand B/27.

Digital transformation has become a topic of great relevance in the business world, comparable in importance to the Industrial Revolution in its time. In fact, it is considered the continuation of the history of the industrial revolutions. The first one, 1.0, was the period of mechanization, followed by 2.0, which brought the use of electricity, and 3.0, which marked the era of computing. Now, we are living the Industrial Revolution 4.0, known as the digitalization revolution, where digital transformation is the key element. This revolution is changing the way organizations operate and how people live their lives.

It is well-known that high competitiveness and the changing market environment require organizations to quickly adapt to changes while reducing costs and ensuring the quality of their products and services. Being competitive in this environment involves revising traditional management methods, which is why we increasingly hear about 'Lean', not only in industrial sector companies but also in the service sector. Companies implementing this methodology seek to gain in terms of competitiveness, as 'Lean' is ultimately a method that helps the company focus on achieving the strategic objectives of the business.

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.

According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).