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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.

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.

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.

In the BOE of 6 November, and with effect from 7 November 2024, Royal Decree Law 6/2024 has been approved, introducing a package of urgent measures to mitigate the effects of the DANA which, between 28 October and 4 November 2024, caused significant damage in several regions of Spain, including the Valencian Community, Castilla-La Mancha, Andalusia, Catalonia, the Balearic Islands and Aragon.

The European Parliament and the Council have reached an agreement on the Directive on corporate sustainability due diligence, which represents a significant step forward for the protection of the environment and human rights in the business sector.

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.

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.