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At Grup Carles we consolidate the area of ​​Mergers and Acquisitions and become co-founders of IBER CF, a new international network of corporate finance, audit and legal advice.

When a company has an unpaid debt, it often recovers the VAT charged and records a tax-deductible impairment in corporation tax.

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.

During 2025, corporate delinquency in Spain remained at similar levels to the previous year. According to the study on credit risk management in Spain carried out by Crédito y Caución and Iberinform, between 22% and 26% of companies have recorded significant defaults.

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.

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.