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Carrying out proper debt collection management is essential for all businesses. This is more evident in exceptional circumstances like the present, where cash flow is the focus of any company and managers and owners realize its importance for business survival. Often, this task becomes laborious for many of them, who have to deal with clients who fail to meet their payment commitments, leading to financial problems for their business. This can affect their growth, as sometimes they must resort to alternative financing sources to continue existing and, in the worst case, can be dragged to closure due to lack of liquidity. For this reason, it is very important that every company has a debt collection policy, implementing methodologies that allow it to be more effective and, consequently, avoid the serious problems that delinquency entails.

Commercial law establishes various circumstances in which companies are required to submit their annual accounts for audit. The main obligation arises when the company exceeds certain economic thresholds or finds itself in special circumstances, such as bankruptcy or liquidation, in which case the verification of accounts is also mandatory.

In Catalonia, Law 20/2009 on environmental prevention and control of activities establishes the legal regime applicable to activities with an environmental impact, differentiating them according to their potential impact and regulating the controls necessary to ensure compliance.

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. 

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.

The worker's ineptitude as a cause of dismissal, according to article 52 of the Workers' Statute (ET). Here are the relevant aspects of this legal provision and how it affects both the employee and the company.