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Best Available Techniques (BAT) emerge as the most advanced frontier of industrial practice, establishing a new paradigm of environmental responsibility. These techniques represent a firm commitment to reducing emissions and impact on the environment, defining the optimal limits of industrial activities.

The Government of Catalonia, through the Department of Climate Action, Food and Rural Agenda, demonstrates a strong commitment to sustainability and environmental monitoring with the approval of the new Integrated Environmental Inspection Programme for the year 2024. 

In an increasingly environmentally conscious world, companies and organisations are looking for ways to reduce their environmental impact. Life Cycle Assessment (LCA) is a fundamental tool for this purpose, as it allows the environmental impacts associated with a product, process or activity to be assessed throughout its entire life cycle.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.