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Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

Our society is increasingly aware of issues related to equality. As a result, both the administration and workers are demanding more procedures and mechanisms from organizations to guarantee equal treatment and opportunities, and non-discrimination based on sex, sexual orientation, gender identity, or gender expression.

European Directive 2019/1023 on restructuring and insolvency, transposed into Spanish law with the reform of the Insolvency Act in 2022, has as one of its objectives to promote the sale of productive units in order to encourage the continuity of companies and avoid liquidation in insolvency proceedings, as has been the case in most proceedings in recent years.

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.

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.

2026 marks a new step in the reform of the pension and social security system. The measures coming into force respond to a clear objective: to guarantee the sustainability of the public system in the context of an ageing population.

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.

In recent years, renovation has become one of the main areas of focus in the field of architecture and construction. The need to extend the useful life of buildings, improve their energy efficiency and preserve existing heritage has led to a new professional and civic awareness. However, renovating a building is no easy task: it involves understanding, respecting and transforming what already exists. It is a complex operation, fraught with constraints that go far beyond pure technical execution.