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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.

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.

On September 25, 2015, the United Nations General Assembly approved the 2030 Agenda for Sustainable Development, with objectives including eradicating poverty, fighting inequality and injustice, and halting climate change, among others. This agenda will guide global development action until 2030 and lays out a roadmap for achieving a common goal: worldwide sustainable development.

Social media have had a strong impact on the world of human resources, leading to a transformation in the processes and methods used by its professionals, who have had to adapt to new ways of working and relating to candidates.

We are entering, as every year, the campaign for the income tax declaration. This campaign to settle our fiscal obligations regarding income and assets for the 2022 financial year began last April 11. There are no changes in the deadline for submitting declarations, which will conclude on June 30 (if the result is to be paid with bank domiciliation, the last day will be June 27).

Grup Carles Engineering and Sustainability, together with the Osona Business Council, organized a luncheon titled "Sustainable Finance". The event featured Raul Antúnez Retamal, Head of Sustainability and Climate Change Consultancy, and Xavier Carles, General Director of Grup Carles.

As of January 1st, 2023, all self-employed groups (RETA) will start contributing to a new system based on profits (real income).

A chant that year after year sounded like a claim, this year comes into force.

The Catalonia Accessibility Code, regulated by Decree 209/2023 of 28 November, implements Law 13/2014 on accessibility and establishes the technical requirements that buildings, public spaces and homes must meet throughout Catalonia.

This regulation does not only affect new construction. It also directly affects renovations, refurbishments and existing buildings, especially in homeowners' associations and residential buildings.