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The commitment of European states to meet the Sustainable Development Goals (SDGs) highlights the need for many changes in the current way of doing things, both by governments and businesses. However, the need to achieve objectives by 2030 and 2050 requires an action plan that will need the knowledge of many professional groups. I will focus on the field of engineering in all its specialties, undoubtedly one of the most significant contributors to the proper development of these obligations.

The COVID pandemic has accelerated many of the changes that were occurring in the labor market. Consumers increasingly demand companies that are more committed to the environment, to the welfare of their workers, to promoting a balance between personal and professional life, and to social causes. It has been socially responsible companies with a clear purpose that have truly emerged strengthened from this situation. 

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.

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.

In the current situation, where sustainability has been consolidated as an essential pillar, life cycle analysis emerges as an indispensable tool for all industries, especially those linked to construction and the manufacture of materials. 

Recent changes in tax deductions for housing rentals in the personal income tax (IRPF), effective with the new Housing Law 12/2023 from January 1, 2024, are detailed below: