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Housing is an extremely complex problem, in which everyone participates to some extent and viewpoints vary widely.

All the factors involve clash and interact with each other, such as the labor market, land ownership, construction costs, urban planning, the effectiveness of justice... and there are no magic solutions to solve all these issues.

In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.

The Law on Urban Leases (LAU) does not establish a specific deadline for returning the deposit at the end of a lease and only states that, after one month from the delivery of the keys, if the corresponding amount is not returned, interest will start to be applied.

Insolvency law is the branch of law that regulates situations of insolvency, both for legal entities (companies) and individuals. Its objective is to manage debts in an orderly manner and offer solutions so that companies and individuals can overcome a critical economic situation.

On 4 November, our tax and accounting team organised a webinar dedicated to the new Computerised Invoicing System (SIF) and Verifactu, a session that brought together numerous professionals interested in understanding how this regulation will impact their day-to-day work.

The arrival of the Verifactu system has generated much debate among companies and self-employed professionals. Although initially perceived as a new regulatory requirement for invoicing, it can actually become an opportunity to modernise internal processes and gain control over the business's economic and commercial information.

In Catalonia, Law 20/2009 on environmental prevention and control of activities establishes the legal regime applicable to activities with an environmental impact, differentiating them according to their potential impact and regulating the controls necessary to ensure compliance.

In this article, we will analyse when training is compulsory, when it is voluntary, and what rights and obligations apply in each case.