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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.

On February 18, 2026, Royal Decree 126/2026 was published in the Official State Gazette, setting the new Minimum Interprofessional Salary (SMI) for 2026 and expressly regulating the compensation and absorption regime on an annual basis.

The regulation establishes a minimum wage of €1,221 gross per month in 14 payments, with retroactive effect from January 1, and requires companies to review payrolls and salary structures in accordance with legal criteria.

Self-employed contributions for 2026 are set to undergo changes that will affect self-employed professionals in the coming fiscal year. After a three-year period (2023-2025) of implementing the new contribution system based on actual income and continuous increases, the government is now proposing a new increase for 2026 that has not yet been approved, but the first details of which are already known. We explain the planned changes so that you can assess how they will affect your finances and financial planning.

Hybrid working has become established in Spain as the preferred working model for employees. According to a study by Randstad (2025), 26% of Spanish professionals want to continue working from home at least three days a week, and this has led to a radical change in the way corporate culture is understood and managed.

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.