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Criminal compliance has become a key issue for companies in Spain. Since the reform of the Criminal Code in 2015, legal entities can be held criminally liable for crimes committed by their managers or employees.

When a landlord re-invoices utility costs or taxes to a tenant, questions often arise about VAT and withholdings: should VAT be applied to water or electricity? Are they part of the rental base? Does it depend on whether it is a residential property or commercial premises?

From 2026, new requirements for computerised invoicing systems (SIF) will come into force. If you have a business or are self-employed, it is important to know whether this change affects you, especially if you create invoices using Excel, Word or even by hand.

In recent times, the application of artificial intelligence has been a true revolution in the world of sales. As the Commercial Director of a company like Grup Carles, I have had the opportunity to witness this evolution up close and understand the impact it has had on our sector. I would like to share how artificial intelligence has changed the sales process and how it can improve productivity and commercial results.

For many small and medium-sized enterprises, the concept of Net Zero is still associated with large corporations, distant goals and difficult investments. However, in the current context marked by European regulation, sustainable financing criteria and growing demands from customers and supply chains, decarbonisation is already part of the strategic framework of any company, regardless of its size.

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.

The housing market faces 2026 with prices continuing to rise and access becoming increasingly difficult for many buyers and tenants.