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It is increasingly common for owners of commercial premises who are having difficulty renting them out to consider converting them into residential properties. This transformation can lead to a better return on investment and adaptation to current demand in the property market. However, the process requires compliance with a series of urban planning, technical and legal requirements that should be understood before beginning.

Every year on December 22nd, the Christmas lottery is celebrated, which is subject to personal income tax (IRPF) at a fixed rate of 20%. This same tax rate is applied to prizes from the ONCE, the Red Cross, and certain regional lotteries.

Royal Decree-Law 5/2023 of June 28 has introduced significant changes in the area of labor leave, expanding the rights of reconciliation and ensuring equality of treatment and opportunities between men and women at work. These updates have been the necessary response to the European Directive 2019/1158, which aims to balance the family and professional life of parents and caregivers.

Have you made a job offer, the candidate has accepted it and even left their previous job... but in the end the contract has not been formalised? This situation is not uncommon, and the courts have ruled that if there is a preliminary contract or a proven promise of a contract, the person affected can claim compensation for damages. Find out what the case law says and how to handle these cases safely from the payroll and personnel department.

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.

Neologism refers to a newly incorporated word in a language, used to designate a new object or concept that previously did not exist. Some of these words are circumstantial, while others signify shifts in the social, cultural, and economic paradigms of the world around us. Recalling history, words linked to concepts such as suffrage or capitalism have represented new ways of organizing human activity around society.