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Social Security contribution rebate for R&D&I activities
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.

Methods to calculate the carbon footprint
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.

DANA: Labour measures for "DANA" damage approved - RDL 6/2024

Slurry: the environmental challenge we cannot ignore

New hiring incentives
This past January, Royal Decree Law 1/2023 was published, establishing a significant number of bonuses aimed at promoting the hiring of certain profiles, such as people with disabilities, victims of gender violence or human trafficking, people at risk of social exclusion, long-term unemployed or victims of terrorism, as well as young people under 30 years old who are beneficiaries of the National Youth Guarantee System.

Renovating buildings: a technical, social and sustainable perspective
In recent years, renovation has become one of the main areas of focus in the field of architecture and construction. The need to extend the useful life of buildings, improve their energy efficiency and preserve existing heritage has led to a new professional and civic awareness. However, renovating a building is no easy task: it involves understanding, respecting and transforming what already exists. It is a complex operation, fraught with constraints that go far beyond pure technical execution.

Buying a business or shares? The decision that could change your investment
Acquiring a business is a highly strategic move. There are two main ways to do this: buying the business or production unit directly, or acquiring shares in a company. Each option has different legal, economic, and tax implications that must be assessed before closing the deal.

Form 232: when it must be submitted and what must be declared
Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.

Legislative news
RDL 16/2025: Social, Tax, and Social Security Measures
Royal Decree-Law 16/2025, of 23 December, extending certain measures to address situations of social vulnerability and adopting urgent measures in tax and Social Security matters.
This Royal Decree-Law extends various measures aimed at addressing situations of social vulnerability, with the goal of protecting the groups most affected by the current economic context. It also introduces urgent measures in tax and Social Security matters, aimed at ensuring system stability and support for individuals and businesses. The regulation maintains and adapts existing social protection instruments and introduces temporary fiscal adjustments.
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.
RDL 2/2026: Urgent measures on social vulnerability and tax matters
RDL 2/2026 of 3th February introduces urgent measures to protect people in situations of social vulnerability, address tax issues, and manage resources of territorial financing systems.
RDL 3/2026: Revaluation of Public Pensions and Other Urgent Measures Regarding Social Security
Royal Decree‑Law 3/2026, of February 3, establishes the revaluation of public pensions for 2026 with a general increase of 2.7 % and higher increases for minimum, non-contributory pensions and the IMV, and includes other urgent measures regarding Social Security, such as adjustments to contributions and technical measures for the system.
All interns will pay contributions as of 2024
Starting January 1, 2024, all companies will be required to register interns with Social Security, regardless of whether they are engaged in paid internships or not.






















