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We are pleased to inform you that the Ministry of Finance and Public Function has published the text of the project Order that will develop, for the upcoming year 2024, the objective estimation method for the Personal Income Tax (IRPF) and the simplified special regime for the Value Added Tax (IVA), known as the "Ordre de Mòduls".

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.

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.

There is a wide variety of standards and methodologies for calculating the carbon footprint at international level, as is evident from the reports of the European Commission. 

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.

It is a commission from the Polytechnic University of Catalonia to study how to improve the generation of renewable energies

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.