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The human dimension of "Lean"
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.

Frequently asked questions about Veri*factu, invoicing regulations and registration criteria (Part 2)
Complete this guide on Veri*factu and invoicing regulations with Part 1, where we answer questions about obligations, compatible programmes and managing errors or duplicates.

In which cases is it mandatory to issue corrective invoices for VAT?
According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).

The engineering and sustainability consulting division obtains ISO 9001 and ISO 14001 certifications
We are pleased to announce that Grup Carles' engineering and sustainability consulting division has recently obtained ISO 9001:2015 and ISO 140001:2025 certifications from SGS International Certification Services Ibérica, recognising our firm commitment to quality and environmental management.

New Directive 2025/1892 on Waste (EU): key points and impact on businesses

The key to financial stability in exceptional times
Effective debt collection management is crucial for all companies, especially under exceptional circumstances like the present, where cash flow becomes central to the survival of the business

Practical guide to applying the Catalonia Accessibility Code in your spaces and buildings
The Catalonia Accessibility Code, regulated by Decree 209/2023 of 28 November, implements Law 13/2014 on accessibility and establishes the technical requirements that buildings, public spaces and homes must meet throughout Catalonia.
This regulation does not only affect new construction. It also directly affects renovations, refurbishments and existing buildings, especially in homeowners' associations and residential buildings.

IAE: who is exempt and what needs to be reviewed each year to avoid overpaying
Many companies and self-employed individuals pay the Economic Activities Tax (IAE) each year without checking whether they still meet the exemption requirements or whether the factors determining the tax liability have changed.

Legislative news
Law 9/2025 on Sustainable Mobility.
The 2025 Law requires companies to rethink workplace mobility, improving accessibility, sustainability, and the management of employee commuting.
Royal Decree-Law 15/2025 - Extension of deadlines for adapting computerised invoicing systems
The Government approves a Royal Decree-Law to allow autonomous communities and local councils to use their surpluses to invest in sustainable projects, and to extend the deadline for applying the regulations governing computerised invoicing programmes, ensuring that companies and administrations have sufficient time to adapt correctly.
Order TES/1573/2025: New update of the annexes of the Register of Collective Agreements and Equality Plans (REGCON)
Royal Decree 1065/2025 on training contracts
Royal Decree 1065/2025, of 26 November, develops the training contract regime provided for in Article 11 of the Workers' Statute. This regulation specifies the conditions, rights and obligations that both companies and workers must respect, with the aim of reinforcing the educational and professional value of this type of contract.
Directiva (UE) 2025/1892
The directive amends Directive 2008/98/EC on waste to establish binding targets for reducing food waste and to extend the extended producer responsibility to the textile, footwear, and related product sectors, promoting reuse, separate collection, and fibre recycling.
Resolution of 17 October: Public holidays in Spain for 2026
BOE 259 of 28 October. Publication of the list of public holidays for 2026.
Approved the development of Mecanisme RED for businesses
The Royal Decree 608/2023, of July 11th, will enable companies to request measures for reducing working hours and suspending employment contracts. It also introduces significant changes in the regulations for collective dismissals.

























