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Insights
Labour 
Mandatory digital clocking in and out: what changes and how it affects companies
Discover how the new mandatory digital record-keeping will transform the recording of working hours, what the regulations require, the role of the Labour Inspectorate, and how companies should prepare.
Marta Moscardó
Feb 18, 2026
Insights
Labour 
Minimum wage increase (SMI) in 2026: how much will it rise and who will it affect?
The government approves an increase in the minimum wage. We tell you how much the minimum wage will increase, who it affects, and what changes will be made to contribution bases, domestic employment, and the agricultural sector for companies and workers.
VÃctor Jiménez
Feb 18, 2026
Insights
Labour 
MEI and additional solidarity contribution in 2026: how they are calculated and how they affect payroll
Find out what the MEI or Intergenerational Equity Mechanism is and how it differs from the additional solidarity contribution. We analyze how they are calculated in 2026, who they affect, and what impact they have on contributions and payroll.
Cristina Charlez
Feb 17, 2026
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Insights
Labour 
Temporary disability and management of sick leave with the obligation to report absence
Discover how Royal Decree 1060/2022 and Order ISM/2/2023 have changed temporary disability with the digitization of medical reports, reporting absence, recent case law, and criteria on training or travel during sick leave.
Ana Mateos
Feb 17, 2026
Labour 
Obligation for all Companies to implement an Occupational Risk Prevention Plan
The Employment Advisory Department would like to remind you of the obligation to have an Occupational Risk Prevention Plan (PRP) in place within the company.
VÃctor Jiménez
Feb 16, 2026
Insights
International Taxation
Beckham Law and relocation to Spain with requirements for directors, RETA, and DGT criteria
The Beckham Law (Article 93 of the IRPF Law) allows individuals relocating to Spain for employment reasons to be taxed under the Non-Resident Income Tax regime for six years. We analyze the requirements when the relocation is linked to appointment as a director, the limits relating to permanent establishments and holding companies, and the DGT’s criteria on RETA, related-party relationships, and changes to senior management employment.
Marcela González
Jan 28, 2026
Insights
Labour 
Employment news for 2026: minimum wage, contributions, and key reforms
2026 Guide with key labour developments: 2026 minimum wage, digital working hours record, Social Security contributions and 37.5-hour working week. Impact on costs, payroll and compliance for companies.
Claudia Baeza
Jan 20, 2026
Insights
Labour 
Labor conciliation proceedings: Can an agreement be reached before going to labor court?
Before filing a labor lawsuit, in most cases it is mandatory to attempt to reach an agreement in labor conciliation proceedings. We explain what this is, how it works, and how to file a conciliation request.
Ainhoa Ponce
Jan 19, 2026
Insights
Sustainability (ESG)
The obligation to notify the person responsible for the Internal Information System enters into force
On September 1, 2025, the Independent Whistleblower Protection Authority (AINPI) officially became operational.
Jordi MartÃnez
Dec 12, 2025
Insights
Sustainability (ESG)
Sustainability obligations for companies are being reduced
The EU simplifies sustainability obligations: updated timelines for the EU Deforestation Regulation (EUDR) and new thresholds for the CSRD and CS3D. Key dates, due diligence, and ESG reporting for companies.
Jordi MartÃnez
Dec 12, 2025
Insights
Sustainability (ESG)
Implementing a compliance system helps protect and improve your organization’s competitiveness
Implementing a compliance system helps protect and improve your organization’s competitiveness. We explain what certifiable models exist and why you should adopt them.
Jordi MartÃnez
Dec 12, 2025
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