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This past January, Royal Decree Law 1/2023 was published, establishing a significant number of bonuses aimed at promoting the hiring of certain profiles, such as people with disabilities, victims of gender violence or human trafficking, people at risk of social exclusion, long-term unemployed or victims of terrorism, as well as young people under 30 years old who are beneficiaries of the National Youth Guarantee System.

Artificial light brings us many benefits, such as the feeling of safety in the streets, but the disadvantages it entails are greater, both in quantity and in significance.

We are talking about damage to ecosystems. Turtles that become disoriented by artificial light end up on the sand or road, getting run over or devoured by predators, instead of reaching the sea. Nocturnal butterflies (moths) that are distracted by this same light end their life cycle prematurely, failing to complete all stages, such as reproduction, thus reducing their population. This leads to a decrease in crop production, i.e., fewer fruits and seeds (which translates into economic losses, if ecological concerns are not enough).

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.

In Spain, despite the increasing discussion on innovation in working conditions such as telecommuting, family reconciliation, flexible schedules, or a 4-day work week, these concepts are still challenging to integrate into our routines and, above all, into our corporate culture or mindset.

In recent times, the application of artificial intelligence has been a true revolution in the world of sales. As the Commercial Director of a company like Grup Carles, I have had the opportunity to witness this evolution up close and understand the impact it has had on our sector. I would like to share how artificial intelligence has changed the sales process and how it can improve productivity and commercial results.

We refer to Order HFP 816/2017 of August 28, published in the B.O.E. on 08/30/2017. This provision creates the Model 232 to collect information on linked operations previously collected in the Corporation Tax declaration. This declaration must be presented in November of each year and will contain information relating to the tax period that began on or after January 1 of the previous year.