IL COWORKING & LEGAL SERVICES
Newsletter — August 2026

Energy: we are your best ally after the holidays

Returning to the work routine after vacation can be challenging, but a coworking space offers the flexibility and resources ideal for making this transition motivating and productive. Unlike the traditional office or the isolation of home, the shared spaces act as an energy catalyst which helps to regain professional rhythm, without suffering the dreaded post-vacation syndrome.

At IL Coworking & Legal Services, we understand that returning to work after a long vacation often brings a mix of nostalgia for the days off and reluctance to return to routine. Furthermore, going back to work after a break usually involves a considerable amount of stress due to the accumulation of pending tasks.

Reactivating the mind, catching up on all the emails waiting for us, and regaining focus requires extra effort. However, professionals who choose our facilities know they have an added competitive advantage: a A welcoming ecosystem, specifically designed to inspire, connect, and optimize performance.

When you return from vacation, the last thing you need is to waste time setting up Wi-Fi, dealing with the printer, or tidying up the office. At IL Coworking & Legal Services You log on and work. All logistical support, cleaning, and high-speed connectivity They are already resolved, allowing you to focus all your attention on your professional goals for the final stretch of the year.

For a successful return, it's not about working longer hours on the first day, but about gradually increasing your pace and workload over the first few days. Approaching the return to routine with patience and a methodical approach will not only protect your mental health, but will also allow you to maintain productivity and focus in the long run. Reintegration is a marathon, not a sprint.

Ultimately, returning from vacation doesn't have to be a traumatic experience. By choosing our coworking space, you can trade the monotony and routine of an office or your own home for a space where you can reconnect with innovation and professional growth. We look forward to seeing you.

Multiple employment: one in twelve self-employed workers combines their activity with a salaried job

He Economic Observatory of Self-Employment (OETA) has found that multiactivity It is consolidating itself as a response to the rising cost of living and the need to supplement income, establishing itself as one of the main transformations that the Spanish labor market is undergoing, so that One in twelve self-employed people in Spain already combine their activity with a salaried job.

According to the latest official data from Ministry of Labor and Social Economy, 281,700 self-employed workers They currently combine self-employment with salaried employment, which represents the 8.1% of the total number of members of the Special Regime for Self-Employed Workers (RETA). Over the past year, this group has increased in 7,237 people, 2.6% more than the previous year, confirming a sustained growth trend.

This increase could be due to a possible decline in the purchasing power of many families. The rising cost of housing, food, energy, and other essential goods is leading thousands of workers to turn to self-employment as a supplementary source of income, without abandoning their salaried jobs.

The evolution of recent years confirms that this phenomenon has ceased to be an isolated situation and has become an increasingly consolidated reality in Spain. 2020, an average of 175,193 self-employed workers He combined self-employment with salaried employment. June 2026, the figure reaches 274.463, which implies 99,270 more people and an increase of 56.6% in just five years.

According to the Economic Observatory of Self-Employment, this evolution demonstrates that self-employment no longer responds solely to business projects or an entrepreneurial vocation. In many cases, it has become a tool to supplement income that no longer allow us to cope with the increased cost of living with sufficient stability.

The autonomous communities with the highest number of self-employed workers in situations of multiple employment are Catalonia (52,397), the Community of Madrid (49,590), Andalusia (39,752), the Valencian Community (29,085) and Galicia (16,239). Together, they account for nearly two-thirds of all self-employed workers in multiple activities in the country, favored by a greater weight of salaried employment and professional and service activities.

At the opposite end are located La Rioja (1,773), Cantabria (3,033), Navarra (4,093), the Principality of Asturias (5,277) and Extremadura (5,520), territories where the smaller size of the labor market and the productive structure reduce the volume of self-employed workers who combine both activities.

Regarding this data, the president of Union of Professionals and Self-Employed Workers (UPTA Spain), Eduardo Abad, indicates that, «"More and more people need to supplement their employment salary with self-employment to maintain their standard of living. When a full-time job doesn't guarantee enough income to cover housing, food, or energy costs, many workers find self-employment a way to supplement their income."».

In short, multiple jobholding is no longer an exception; it reflects an economic reality that public administrations must address. Given this trend, the rise in multiple jobholding demonstrates that a growing segment of the working population needs to supplement their income to maintain their standard of living.

Therefore, Eduardo Abad considers it necessary to adapt the system of social protection and policies aimed at self-employment to the reality of those who carry out their activity under a multiple activity regime, an increasingly numerous group with specific needs in terms of contributions, social protection and reconciliation.

All this without forgetting that public policies aimed at the self-employed should not be measured solely by the evolution of the total number of registrations, but by their capacity to to promote economically viable activities, with greater survival, investment capacity and job creation potential.

Innovation: AI already drives three out of ten business tasks

The report «"The Value of AI 2026"» of SAP and Oxford Economics It shows how artificial intelligence (AI) is increasingly present in companies. Its impact is particularly noticeable in areas such as decision-making and increased productivity. According to the report, the AI drives three out of ten business tasks And companies that have already integrated it into their working models have competitive advantages over those that have not yet started adopting it.

The report shows how AI has become an increasingly prevalent technology within companies, which are already incorporating it into their daily activities to improve operational efficiency, optimize processes, and transform their work models.

The report is based on a survey conducted 2,600 executives from organizations in 13 countries, and reflects that the AI already supports 30% tasks currently carried out in companies, compared to the 25% recorded in 2025. Furthermore, forecasts indicate that this figure It will increase to 48% in the next two years.

This progress is also reflected in the growth of business initiatives linked to this technology. According to the same study, a 63% of the organizations is already leading or expanding intelligent automation projects, while a 54% is doing the same with solutions based on generative artificial intelligence. Furthermore, a 73% of the organizations It already has an AI strategy aligned with its business objectives and a 41% offers specific training to its managers.

The advancement of artificial intelligence is not only transforming business models, but is also creating clear differences between organizations that use this technology and those that do not.

According to the Annual Report of the Bank of Spain, The productivity gap between companies that have adopted AI and those that have not yet done so has doubled in the last three years. While in 2022 this gap stood at 2,700 euros per worker, In 2025 it reached 6,300 euros.

For its part, according to a report by COTEC Regarding the implementation of AI in companies, it is clear that the use of AI has grown across all company size categories in recent years. This progress is particularly pronounced in the large companies (+13.0 points more), which consolidate their position as the segment with the highest adoption rate. Medium-sized businesses also stand out (+9.6 points), while the increase is more moderate in small businesses (+8.4 points) and micro-enterprises (+5.9 points).

The most widespread technologies

The various technologies have not been equally widespread among Spanish companies that use AI. advanced text mining tools They stand out as the most widespread, followed by other applications such as the voice recognition wave natural language generation. At the opposite extreme, technologies involving the use of robots, autonomous vehicles or drones have barely begun to be implemented and remain at very limited levels.

The differences by company size are, again, very significant. Among users of artificial intelligence, those with 10 or more employees show a clearly higher adoption of robotic process automation (33.4% versus 14%), from the use of machine learning (29.4% versus 11.6%) or of robots and autonomous vehicles (8.5% versus 4.2%) than micro-enterprises.

Conversely, among the subset of companies using artificial intelligence, it is observed that it is more widespread among micro-enterprises in the case of technologies of image generation (61.2% compared to 53.9% for companies with at least 10 employees), and in the voice recognition (40.1% versus 36%). This reflects that micro-enterprises tend to opt for more accessible applications directly linked to administrative management and communication tasks, while larger companies are oriented towards more complex and resource-intensive technologies.

Companies specializing in the implementation of artificial intelligence infrastructures for businesses warn that increased AI adoption does not always imply a strategic integration within organizations. Many companies continue to incorporate tools in isolation. In this scenario, the challenge many organizations face is no longer just incorporating artificial intelligence into their work models, but to do it strategically, integrating it across the board throughout the organization.

Economy: Inflation soars to 4.31% in August, the highest level in more than three years

The inflation It continued to climb in August and has reached the 4,3%, seven tenths more than in the previous month, according to the calculation of Consumer Price Index (CPI) advanced by the National Institute of Statistics (INE). The persistent increase in fuel prices due to the conflict in the Middle East It pushes the pace to levels not seen since February 2023, amid the previous energy crisis caused by the war in Ukraine.

Excluding energy and unprocessed food, whose prices are more volatile, the core inflation rate It has not suffered that increase and has moderated to 2.9% year-on-year, one tenth less than in July.

The INE indicates that the August increase is explained by the fact that fuel and lubricant prices for personal vehicles have risen this year, while they fell in the same month last year.

Thus, the rate of the energy products a 17%. Food and non-alcoholic beverages have also contributed, to a lesser extent, becoming cheaper, but less so than in August 2025.

In these circumstances, sources from the Ministry of Economy have pointed out that the reduction of Hydrocarbon Tax applicable to diesel rises to 20 cents per liter since September 1, while the price of gasoline remains at 5 cents per liter.

Inflation has remained above 31% of the 3% since the beginning of the war in Iran by the United States and Israel, the February 28, 2026. The annual variation of the CPI climbed in July to 3.6% after recording three consecutive months of 3.2% (April, May, June).

As a result of the attacks and the fact that The Islamic Republic will close the Strait of Hormuz, Through which a fifth of global oil consumption flowed, fuel prices began to rise, and Spain's overall inflation rate reached 3.41% in March. Thus, in just the first two months of this year, the rate of price increases in Spain has remained close to the 2%, target of the European Central Bank (ECB).

The current level, already above 41% of GDP per 3,000 inhabitants, is the highest in more than three years, since February 2023. However, during that energy crisis resulting from the reduction in Russian gas imports, inflation rates reached 10.8% in July 2022.

Entrepreneurship: Spain consolidates its entrepreneurial strength

The entrepreneurial ecosystem in Spain continues to show solid and sustained growth. This is reflected in the GEM Spain Report 2025-2026 (Global Entrepreneurship Monitor), prepared by the Spanish Entrepreneurship Observatory, which confirms the growth of entrepreneurship at all stages of the process.

According to this report, Spain maintains its momentum and strengthens an increasingly consolidated entrepreneurial culture. The study indicates a growing number of people considering entrepreneurship as a career option. Thus, the The intention to start a business in the next three years reaches 13.81%., after increasing by 2.6 percentage points, consolidating the recovery after the stagnation of the previous year.

This progress is also reflected in real-world activity. Total Entrepreneurial Activity Rate (TEA), which measures those who lead businesses less than three and a half years old, is located in the 7,8%, with an increase of 0.6 points. Likewise, the established business advance to the 7,4% (1.4 points more), which shows a greater maturity of the business fabric.

The dynamism of the ecosystem is also reflected in the business landscape. Although new initiatives are growing, the rate of closures or transfers of ownership is increasing slightly. 3,7%, a sign of a more active and competitive environment.

Ana Fernández Laviada, president of the Observatory of Entrepreneurship in Spain, points out that «"The percentage of the population expressing their intention to start a self-employed activity in the next three years has increased by 2.61%, reaching 13.81%"».

As a result, it is evident that the culture of entrepreneurship continues to climb the ranks in society and interest among the population is growing, thanks in part to the impetus of public policies aimed at developing entrepreneurial talent and the numerous public-private initiatives and alliances existing in all territories of our country.

The report reflects an increasingly balanced environment, where Women and men start businesses in very similar proportions (7% and 8%, respectively), consolidating the trend towards equality.

Furthermore, education plays a significant role. People with university degrees double the intention to start a business (60%) compared to those who do not have this level of education. The dynamism of the migrant population: its entrepreneurial activity rate reaches 13,8%, almost double the national average, and their entrepreneurial intention is at the 27%, reinforcing its contribution to economic development.

The role of technology and AI in entrepreneurship

For its part, technology is consolidating its position as one of the main drivers of entrepreneurship. In particular, the use of artificial intelligence is gaining ground. 29% of early-stage entrepreneurs It integrates it globally into its businesses, four points more than the previous year.

However, other digital solutions continue to lead in its adoption: e-commerce (46%), data analytics (40%) and cloud computing (40%). In the medium term, the ecosystem shows a cautious outlook. The expected use of AI over three years barely reaches... 34%, and its adoption among established companies remains lower (19%), although growing.

Areas for improvement

The results are positive, although the report also identifies areas for improvement. Spain achieves a score of 4.4 out of 10 in the National Entrepreneurial Context Index (NECI), This figure is slightly higher than in 2024, but still in the lower half of the countries analyzed. This improvement is linked to the favorable impact of public policies, especially at the local level, where support programs help stimulate entrepreneurship, promote female participation, and boost technology adoption.

However, challenges remain. Among them are promoting entrepreneurship through education, administrative simplification and the reduction of barriers to market access, the worst rated area (3.8/10).

Meanwhile, the social perception of entrepreneurship continues to improve. 59% of the population They report having contacts or mentors, the highest level recorded and three times higher than 15 years ago. Likewise, the perception of business opportunities is growing both among those who are entrepreneurs and those who are not yet.

However, the fear of failure It continues to be a hindrance to the 55% of the population, This highlights the need to continue advancing in entrepreneurial culture.

Tax information

Nearly three million self-employed workers will be able to use the Tax Agency's free invoicing tool

The new free invoicing app developed by the Tax Agency to adapt to the system VERI*FACTU This will represent a significant step forward for self-employment in Spain as a whole. According to estimates made by the Union of Professionals and Self-Employed Workers (UPTA), nearly three million self-employed workers They will be able to use this tool to issue their invoices for free and comply with the new tax obligations without needing to hire a billing program.

The application is designed, fundamentally, to self-employed individuals and for small companies with a low or medium turnover, that is, for those small businesses that represent the vast majority of the Spanish business fabric and that until now could be forced to assume an additional cost to adapt to the new regulations.

UPTA estimates that the tool will provide coverage for approximately 80% of self-employed individuals already more than 60% of small companies, becoming one of the public digitization initiatives with the greatest impact on the group.

The application will allow broadcasting electronic invoices free of charge, provided the requirements established by the Tax Agency are met. Each invoice will automatically generate a registration according to the VERI*FACTU system, will incorporate a QR code This solution will verify the information submitted to the Tax Administration and guarantee its integrity and traceability. It is specifically designed for professionals and small businesses with simple invoicing needs who, until now, may have been required to purchase specialized software.

This professional group highly values the Tax Agency's decision to offer a free, public tool, believing it will prevent unnecessary costs for millions of small businesses. However, it suggests that the implementation of this new system should consider complementary measures to facilitate its correct use.

In this regard, it is considered essential that the implementation of the application be accompanied by a comprehensive plan for information, training and support aimed at the self-employed community. The organization believes that adapting to VERI*FACTU cannot be limited to developing a technological tool, but must be accompanied by the necessary resources to ensure that all professionals can use it normally from day one.

Corrective measures regarding VAT in response to customer non-payment

The increase recorded in the delinquency This can create additional problems for a company in terms of solvency. In the event of a customer's non-payment, after taking all available measures and using all available resources to ensure collection without success, a company has a series of mechanisms to mitigate the effects of such non-payment. Thus, when a customer fails to pay and certain conditions are met, a company could correct the invoice, cancelling the VAT charged.

To recover unpaid VAT, you will be able to reduce the taxable base of the tax in their return if the debt is considered uncollectible. The creditor must issue and send to the recipient of the transactions a new corrective invoice in which the charged amount is corrected or cancelled, and proof of such submission must be provided. This corrective invoice must state its status as a corrective document, describe the reason for the correction, provide the identifying information, and include the issue dates of the corresponding corrected invoices. This action must be communicated to the AEAT within one month counted from the date of issue of the corrective invoice.

For its part, in addition to the procedure indicated for the creditor, it should be noted that the recipient of the transaction affected by the modification, if considered a businessperson or professional, must state in the tax return for the period in which the corrective invoices are received, the amount of the corrected fees as reduction of deducted fees and to inform the AEAT (Spanish Tax Agency) that they have received the corrective invoices.

Business information

Bankruptcy filings fell by 11.81% in the second quarter, according to registrars.

The number of debtors in bankruptcy proceedings has registered a drop in the second quarter of the year 11,8% compared to the previous quarter and an increase of 20.2% in year-on-year comparison, up to a total of 14,608 operations, according to data published this August by the College of Registrars.

During the second quarter, a total of 14,608 insolvency proceedings were initiated, of which 1,601 have corresponded to legal entities (companies), This represents approximately 111% of the total, while the remaining 13,007 were requested by individuals (891%). Within this latter group, 1,382 individuals carried out some business or professional activity, representing 9.51% of the total proceedings and 10.61% of the individuals in bankruptcy.

In year-on-year terms, the number of legal entities (companies) that have initiated insolvency proceedings has increased by 11.6% during the second quarter of 2026. Depending on the legal form, the Limited Liability Companies They concentrate the vast majority of business competitions, with the 92.8% of the total (1,486 cases).

Regarding the volume of business, it is observed that 47.7% of the companies analyzed It concentrated in the lowest revenue bracket, with annual income not exceeding €250,000, while only a small proportion, equivalent to 2.31% of the total, managed to reach revenue figures exceeding €5 million. Meanwhile, 22.1% of the companies in bankruptcy proceedings Their main economic activity is trade, the 15.8% construction, and the 10.9% the hospitality industry. Regarding the number of employees, 42.51% of all companies in bankruptcy proceedings have less than two workers, and within this group, the 53.7% has no employees.

He 18.2% of the total number of companies that entered bankruptcy proceedings during the second quarter has an age of 20 years or more, while the 60.3% is eight years old or younger of antiquity.

The autonomous communities that have registered the highest number of debtors in bankruptcy proceedings have been Catalonia (3,641), the Community of Madrid (2,144), the Valencian Community (1,985) and Andalusia (1,951). Together, these four communities account for approximately 66.5% of the total cases.

Business creation in the EU declined in the second quarter, while bankruptcies increased.

The number of companies declared bankrupt in the European Union (EU) experienced an increase in the second quarter of 5,7% compared to the previous three months, when they had fallen by 2.41%, while registered companies decreased by 0.5% quarterly, according to data published by Eurostat. Among the 21 euro area countries, business bankruptcies increased between April and June. 6,9% compared to the first quarter, when they had fallen by 2.3%. In the case of registered companies, a quarterly drop of 0.1% was observed, after the -1.3% of the first three months of 2016.

According to the EU statistical office, between April and June, business registrations decreased by 5 of the 8 sectors of the economy. Specifically, the manufacturing sector registered the largest decline (-3.61% Q3), followed by accommodation and food services (-3.41% Q3) and social and educational services (-3.21% Q3). Meanwhile, the number of new businesses registered increased significantly in the [unclear - possibly "business sector"]. Information and Communications (+8.8%) and there was also an increase in the sector of construction (+1%), while financial services remained stable.

Ireland (+20,4%) It led the company registrations, ahead of Belgium (+8.21% 3T) and Sweden (+7.61% 3T). At the opposite end of the spectrum, Luxembourg It suffered the largest drop in company registrations in the second quarter (-24.21%), followed by Lithuania (-12.41%) and Denmark (-8.21%). Meanwhile, in Spain, company registrations in the second quarter It fell back 5.8%, after falling 6.5% in the first quarter of 2026.

Job information

Greater guarantees of protection for whistleblowers of corruption in the workplace

The Government has approved the Draft bill which modifies the consolidated text of the Workers' Statute Law, in matters of protection of workers who report regulatory violations and the fight against corruption.

According to the Ministry of Labor, It is therefore necessary to strengthen the guarantees of protection against retaliation in the workplace by amending the relevant provisions of the Workers' Statute Law, since the protection system would be significantly weakened if its response were limited to guaranteeing the receipt of the compensation provided for unfair dismissal. The new regulation strengthens the protection of those who contribute to a culture of integrity, transparency and defense of the general interest in the workplace.

The text includes the prohibition of discrimination, directly or indirectly, for employment or, once the employment relationship has begun:

  • The dismissal nullity during the trial period.
  • The nullity of orders to discriminate and of company decisions that imply a unfavorable treatment or retaliation.
  • The nullity of dismissal for objective reasons and the nullity of dismissal for disciplinary reasons, when they occur in connection with a disclosure or the presentation of information or communication as provided for in the Law 2/2023, of February 20 regulating the protection of people who report regulatory violations and the fight against corruption.

Orders to discriminate and company decisions that involve unfavorable treatment or retaliation against workers as a reaction to a complaint made within the company or to an administrative or judicial action aimed at demanding compliance with the principle of equal treatment and non-discrimination, or on the occasion of a disclosure or presentation of information or communication relating to regulatory infringements and the fight against corruption, will also be null and void, as provided for in the regulation.

Unfair disciplinary dismissal of a worker who left his job without notice

The Social Chamber of the Superior Court of Xustiza de Galicia (TSXG) The court declared the disciplinary dismissal of a worker employed at a shipyard unlawful and therefore overturned it. In doing so, it upheld the appeal filed against the ruling of the Social Court No. 1 of Ferrol, which had declared the dismissal justified.

In the ruling, the judges explain that the affected party had an argument with a colleague and He left his post without warning. to no one, which led the manager to assume his duties and the rest of the staff to work longer hours. As a result, the company initiated a hearing process and notified him of the disciplinary dismissal for two very serious offenses Article 82 of the collective agreement of application —the iron and steel industry sector of the province of A Coruña—. The TSXG explains that, although abandoning the service or the job without justified cause constitutes a serious offense, «"It does not justify dismissal if the harm to the company or the workforce is not particularly significant."».

In this case, it is understood that «"It has not been proven that it posed a risk to the health of the staff, nor that it caused a work accident, nor that the damage caused to the company is equivalent."». Therefore, he concludes that, «"following a rational criterion of proportionality«, The maximum penalty of disciplinary dismissal is not justified. Nor does the Court find that the employee's conduct constitutes the very serious offense defined in the collective bargaining agreement regarding "fraud, disloyalty, or breach of trust in the assigned tasks," as it emphasizes that his actions «"It may be described as erratic or capricious, but it does not constitute a disciplinary offense."».

Consequently, the TSXG upholds the appeal, and therefore orders the company to readmit the plaintiff, with payment of the wages not received until his reinstatement or until he has found another job, or that, at his option, the company may choose, within five days from the notification of the judgment and without waiting for it to become final, to pay a compensation of 11,462.27 euros.

IL Coworking News

Optimize your return to work: our coworking spaces are now open for booking your post-holiday training sessions

The return to routine after the summer holidays is the time of year when most of the new training programs, This requires having suitable spaces that guarantee these actions can be carried out with maximum comfort and quality assurance. To meet this need, we offer you our fully equipped and configurable coworking spaces, with different capacities, making it the ideal space to organize your training sessions, whether in online, in-person or hybrid format.

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