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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.

Digital transformation has become a topic of great relevance in the business world, comparable in importance to the Industrial Revolution in its time. In fact, it is considered the continuation of the history of the industrial revolutions. The first one, 1.0, was the period of mechanization, followed by 2.0, which brought the use of electricity, and 3.0, which marked the era of computing. Now, we are living the Industrial Revolution 4.0, known as the digitalization revolution, where digital transformation is the key element. This revolution is changing the way organizations operate and how people live their lives.

It is well-known that high competitiveness and the changing market environment require organizations to quickly adapt to changes while reducing costs and ensuring the quality of their products and services. Being competitive in this environment involves revising traditional management methods, which is why we increasingly hear about 'Lean', not only in industrial sector companies but also in the service sector. Companies implementing this methodology seek to gain in terms of competitiveness, as 'Lean' is ultimately a method that helps the company focus on achieving the strategic objectives of the business.

The Social Security contribution rebate for R&D&I activities is one of the most immediate and least known measures to support innovation among companies.

Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

In recent years, we have seen how people management has ceased to be a purely administrative function and has become a key strategic element for the competitiveness and growth of organisations.

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.