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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.

Retaining young talent: beyond salary
The employment paradigm is changing radically. The younger generations—especially millennials and Generation Z—no longer seek only stable employment: they want to live well, have time for themselves, and devote themselves to meaningful projects.

What is the carbon footprint?
A carbon footprint is defined as ‘the total greenhouse gases emitted by the direct or indirect effect of an individual, organisation, event or product’.

Benefits of sharing lunches with colleagues
In today's bustling work world, where time becomes a scarce resource, the idea of going out for lunch with colleagues might seem like a luxury or even an unnecessary distraction. However, this practice has significant benefits that go beyond merely satisfying hunger.

Pensions and contributions in 2026: main changes
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.

Personal income tax deduction reduced to 50% for new rental contracts from 2024 onwards.
The recent Housing Law introduces personal income tax (IRPF) tax incentives for new rental contracts for primary residences, with the aim of stimulating the supply of affordable prices. These rebates, which can reach up to 90%, came into force on 1 January 2024, but are conditional on the declaration of stressed market areas by the Autonomous Communities, none of which have done so until now.

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.



















