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As the European Union (EU) steps up its climate efforts, concerns are rising about carbon leakage, a phenomenon whereby companies move carbon-intensive production outside the EU to avoid strict climate policies. In response, the EU has implemented the Carbon Border Adjustment Mechanism (CBAM), a tool designed to put a fair price on carbon and encourage cleaner practices globally.

CBAM, or Carbon Border Adjustment Mechanism, is an initiative that applies tariffs to imports based on the carbon emissions associated with the products. This mechanism seeks to prevent carbon leakage by ensuring that imported goods meet the same environmental standards as locally produced goods. 

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.

In July 2019, Decree 153/2019 on the management of soil fertilization and livestock manure was approved. This Decree aims, among other things, to organize and respond to the problem of manure in Catalonia.