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European Directive 2019/1023 on restructuring and insolvency, transposed into Spanish law with the reform of the Insolvency Act in 2022, has as one of its objectives to promote the sale of productive units in order to encourage the continuity of companies and avoid liquidation in insolvency proceedings, as has been the case in most proceedings in recent years.

On July 14, the Law 15/2022, of July 12, came into effect. This law aspires to be the backbone of anti-discrimination law in our country, extensively developing various fields of action derived from Article 14 of the Constitution, which aims to guarantee and promote the right to equal treatment and non-discrimination of people.

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.

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.

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.

2026 marks a new step in the reform of the pension and social security system. The measures coming into force respond to a clear objective: to guarantee the sustainability of the public system in the context of an ageing population.