Corporate accounting and the corporate income tax regime constitute fundamental elements in the financial and fiscal management of any commercial entity. A proper understanding of these concepts allows companies to ensure compliance with legal obligations, improve the transparency of financial information and facilitate strategic decision-making within the business.

Civil liability for moral damages has become one of the most significant and technically complex areas of modern law.

The year 2026 presents itself as a key fiscal period within the Spanish legal framework. Although it begins under a scenario of budget extension, far from implying a static period, it introduces a series of regulatory adjustments aimed at strengthening tax control, simplifying procedures for certain groups and advancing the mandatory digitalisation of the tax system. These transformations affect private citizens as well as self‑employed workers, companies, professionals and unemployed persons, and understanding them correctly is essential to ensure compliance and proper tax planning.

Contracts are a constant part of personal and professional life. However, not all contractual terms are always lawful or balanced, and some may infringe the rights of the party who signs without a real opportunity to negotiate.

In recent years, the relationship between law and technology has undergone an unprecedented transformation. The rise of artificial intelligence (AI), big data, and connected devices has created enormous opportunities, but also new legal risks that directly affect privacy and fundamental rights.