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After two years of a health crisis and facing the blatant need for economic recovery, experts agree that the digitalization and sustainability formula is the best for this recovery. We are thus offered the opportunity to create a new economy that centers on innovation and respect for the environment.

In this article, we will explore in detail the different modules of the voluntary CSRD and how SMEs can use them to strengthen their commitment to sustainability.

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.

On July 14, the Law 15/2022, of July 12, came into effect. This law aspires to be the backbone of anti-discrimination law in our country, extensively developing various fields of action derived from Article 14 of the Constitution, which aims to guarantee and promote the right to equal treatment and non-discrimination of people.

Best Available Techniques (BAT) emerge as the most advanced frontier of industrial practice, establishing a new paradigm of environmental responsibility. These techniques represent a firm commitment to reducing emissions and impact on the environment, defining the optimal limits of industrial activities.

The recent Housing Law introduces personal income tax (IRPF) tax incentives for new rental contracts for primary residences, with the aim of stimulating the supply of affordable prices. These rebates, which can reach up to 90%, came into force on 1 January 2024, but are conditional on the declaration of stressed market areas by the Autonomous Communities, none of which have done so until now.