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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.

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. 

The COVID pandemic has accelerated many of the changes that were occurring in the labor market. Consumers increasingly demand companies that are more committed to the environment, to the welfare of their workers, to promoting a balance between personal and professional life, and to social causes. It has been socially responsible companies with a clear purpose that have truly emerged strengthened from this situation. 

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.

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 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.

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.

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