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.

Housing regulation in Spain has once again become the focus of legal and social debate. With the rise in rental prices and the ongoing difficulty of accessing decent housing, the enactment of the Law on the Right to Housing —and its recent 2025 updates— seeks to adjust the legal framework to protect tenants and promote affordable housing.

Real estate taxation in the Balearic Islands plays a central role in the island economy, shaped by tourism pressure, land scarcity, and the strong presence of foreign investors.