The best way to work 

We are much more than a coworking space: discover your ideal office

The start of a new year is the ideal time to set goals and objectives. Whether at a professional or personal level, having clear objectives provides us with motivation and positive energy to face new challenges. In addition, setting new objectives will allow you to maintain motivation throughout the year, where the workspace will play a fundamental role.

For this reason, IL COWORKING & LEGAL SERVICES is responsible for offering you everything you need so that you can be inspired, connect or grow without worrying about anything else.

We want you to focus and dedicate all your energy to effectively fulfilling your business dream or carrying out your professional work correctly, thanks to our modern, bright spaces equipped with cutting-edge technologies, so that nothing distracts you from your goal.

We respect your independence, but we also promote an efficient combination of individual work with a collective and synergistic structure. Therefore, we believe in work models that encourage socialization, interdisciplinary collaboration and networking between different professionals and businesses, who share the same spirit of coexistence and pursuit of professional success.

In a prime location in Madrid, you will be able to enjoy private and shared offices, as well as meeting rooms. We are committed to offering you a flexible workspace, designed according to your needs, harmoniously integrating work in a modern and practical environment.

In addition, at IL COWORKING & LEGAL SERVICES we make sure that you have a workspace with all the value-added services you may need, so that you only have to worry about growing your business project and generating new business.

In this regard, remember that you can benefit from our efficient administrative and secretarial support service, without forgetting the professional services of legal guidance, as well as accounting or tax advice, through our collaborating firm, Acountax Madrid.

Don't forget that we are much more than a coworking space. With us you will find the best way to work.

TELEWORK

Experts recommend an update to the regulation of remote work

The Institute of Economic Studies, commissioned by CEOE, has undertaken a detailed study on the organisational and productive needs of companies and the responses of the legal system, with the aim of promoting future reflection and proposing lines of change that would be necessary to introduce in labour matters. One of the chapters of this report focuses on the approach to remote work and teleworking, a system that has been consolidated over time and that, according to the leading experts who have participated in the report, requires special attention.

In this regard, the Institute of Studies report recalls that the measures taken to combat the pandemic expanded remote work as a public health tool that prevented infections and allowed production and employment to be maintained.

The regulation of teleworking was included in article 13 of the consolidated text of the Workers' Statute Law. However, at the time of drafting this regulation, it responded to other needs, which linked teleworking to an almost marginal activity and sometimes linked to the underground economy, which explains its brevity and lack of relevance.

This led to a regulation of remote work with a more general scope, now contained in Law 10/2021, which differentiates it in attention to the threshold of 30% of the working day worked in that modality, in quarterly reference, whose exceeding implies the application of a broad regulation under a demanding individual agreement with numerous requirements, while remote work below the threshold remains outside of said regulation.

The experts who have participated in this report conclude that such detailed and extensive regulations seem explainable only in an exceptional context, despite the paradoxical exclusion of the application of the new regulations to remote work linked to the pandemic.

In the new circumstances, a different regulation should be addressed, far from exceptional and more adapted to the digital transformation processes of companies.

The law should neither encourage nor discourage this way of working, but only adequately regulate its possibility, with simple principles and rules that allow for appropriate flexibility, in the interest of both parties to the employment contract, recognizing a greater capacity of individual remote work agreements when determining the legal regime for their provision.

In this context, the only regulatory distinction that may make sense is between mixed remote work, combined with on-site work, and full-time remote work, where the worker never provides services at a workplace. In this type of full-time remote work, a more demanding individual agreement could be envisaged, with additional requirements, which, however, is useless and unjustified in mixed modalities.

In summary, the working group that participated in this report suggests that it would be necessary to simplify the regulation of remote work, entrusting the specification of its legal regime, based on the principle of voluntariness, to collective bargaining, and expanding the role of individual agreements to establish the terms of its provision.

SOCIAL ENTREPRENEURSHIP

Creating value for society through innovative and sustainable solutions

• In Spain, more and more entrepreneurs are investing in this form of entrepreneurship, creating innovative projects that seek to solve social and environmental problems.

Social entrepreneurship, more than a fad, is becoming a trend that aims to transform the global socioeconomic fabric. In fact, according to the European Social Enterprise Monitor (ESEM) Report on Spain, the number of social enterprises has grown by 50% in the last decade, highlighting their notable social and environmental impact, especially in areas such as reducing inequalities, decent work, gender equality or health and well-being, among others.

What is social entrepreneurship? Social entrepreneurship is any type of business or project in which the main objective is the creation of value for society, leaving economic profit in the background. In other words, social entrepreneurs seek to solve social or environmental problems through innovative and sustainable solutions that generate a positive impact.

Therefore, it is a new way of doing business that has been classified within what is known as the "fourth sector", which is characterized by the combination of characteristics and objectives of the private, public and non-profit sectors.

Now is the time when these social entrepreneurial profiles are awakening. People with a great awareness and motivation to help others seem to be made of special stuff. People with a profile that has a lot to do with these characteristics:

• Being aware of a social problem and having the will and motivation to want to change reality.
• Have the skills to be an entrepreneur: lead a team, seek financing, sell the product and achieve success.

The rise of the social entrepreneurship movement is due to the enormous change in society's mentality that has taken place in recent years. If you are interested in this exciting way of starting a business, now is the time to make this challenge a reality.

Among the objectives of social entrepreneurship, we can highlight the following:

• Improve the quality of life of people and communities.
• Promote sustainability and environmental protection.
• Reduce inequalities and promote social equity.
• Promote social and economic innovation by generating ideas and projects to address structural problems such as poverty, discrimination, gender violence and climate change.
• Create employment opportunities and economic development.
• Promote social and economic inclusion.

Some of the characteristics and particularities of the social entrepreneurship projects that are being implemented are:

• Socially reinvested profits: the profits generated, instead of being distributed among the owners or shareholders, are reinvested in the social or environmental cause they defend.
• Inclusive: Social entrepreneurship focuses on social and economic inclusion.
• Transparency: They operate with complete transparency in all their processes and actions, openly showing the results and impact.
• Corporate Social Responsibility (CSR): They have strong ethical, moral and social values.
• The sources of financing are also aligned with their values, often relying on alternative formulas, such as crowdfunding, crowdlending or grants for social or environmental projects.

CYBER THREATS

The biggest cybersecurity threats in 2025: a challenge for companies and professionals

The digital world continues to evolve rapidly, and with it, so do cyber threats. As businesses and professionals become increasingly reliant on technology to operate, cybercriminals are also refining their techniques, creating a threat environment that could prove devastating if the necessary precautions are not taken.

It is important to stress that companies and professionals who do not invest in robust cybersecurity strategies will face not only the loss of trust from their customers, but also the risk of being left behind in an increasingly competitive market.

For this reason, it is important to adopt a “cybersecurity culture” that leads to the implementation of good practices. In this sense, the use of advanced technologies allows us to prevent, identify and correct vulnerabilities, which is why it is important to carry out regular security audits on technological systems and devices to identify and correct possible failures. Keeping software and hardware up to date, implementing robust security configurations and segmenting networks helps to significantly reduce the risks of possible attacks.

The main threats we may face are the following:

Ransomware: A constantly evolving threat

Ransomware is not a new concept, but its impact and sophistication continue to grow. According to specialist consultancy Zerod, “in 2025, ransomware attacks are expected to be more targeted and personalised, with the aim of maximising profits for attackers.” Cybercriminals are no longer content with encrypting data; they also threaten to publish it, increasing the pressure on victims. In Spain, ransomware attacks have become one of the main concerns for companies. According to the National Cybersecurity Institute (INCIBE), more than 120,000 ransomware-related incidents were recorded in 2024, and this number is expected to continue to rise.

Advanced Phishing: Increasingly Convincing Scams

Phishing, one of the oldest cyberattack techniques, is also evolving. In this regard, advanced phishing attacks in 2025 will use artificial intelligence (AI) to create extremely convincing and personalized messages.

In Spain, phishing campaigns targeting SMEs and end users have been detected, with an increase of 35% in 2024 compared to the previous year. Experts warn that online banking platforms and business management systems are priority targets. In addition, phishing will no longer be limited to generic emails, extending to text messages (smishing), phone calls (vishing) and even social media platforms.

Vulnerabilities in IoT: An emerging attack vector

The Internet of Things (IoT) describes the network of physical objects (“things”) that are embedded with sensors, software, and other technologies in order to connect and exchange data with other devices and systems over the Internet. These devices range from common household objects to sophisticated industrial tools. In recent years, IoT has become one of the most important technologies of the 21st century, promising unprecedented connectivity, but also opening new doors for attackers. It is estimated that by 2025 there will be more than 75 billion IoT devices in use, many of which lack robust security measures. In Spain, the growth of smart cities and the use of IoT devices in industries such as energy and transportation has increased the risks.

Vulnerabilities in IoT devices could allow attackers to access corporate networks, steal sensitive data, or even disrupt critical operations. Devices such as security cameras, industrial sensors, and connected appliances pose significant risks if not managed properly.

PROFESSIONAL TIPS

Do you want to know how to make a presentation that generates instant interest?

If you are wondering how to get your target audience to pay full attention from the beginning of a speech or presentation that you want to make in the context of your professional performance, we offer you some effective strategies that will allow you to capture their interest and keep their attention throughout your presentation. It is very important to generate interest from the beginning of a presentation, which is why a dynamic introduction can keep them attentive and interested in your message.

Did you know that you only have 30 seconds to capture your audience's attention and motivate them to follow your presentation? The first few moments are crucial, as this is when the audience will form their first impression of you. That's why knowing how to start a presentation is just as important as the content. If you don't start well, you may not be able to present your ideas in a way that makes a strong enough impression.

With these considerations in mind, a good strategy for starting a presentation is to tell an interesting introductory story, since research shows that the human brain is predisposed to listening to stories. Therefore, it may be advisable to add short stories at the beginning of the presentation that are related to the topic you will discuss.

It is also useful to ask rhetorical questions: if you don't know how to get started, consider asking a series of rhetorical questions. This technique invites the audience to reflect, as open-ended questions stimulate the audience's mind and engage them in your speech. Using quotes can also be practical and effective in attracting interest.

It is true that many people who have ever needed or need to make speeches and presentations in public know that this is a task that can generate a state of nervousness.

Therefore, to gain confidence, it can be very useful to practice before the presentation, as it will give you comfort and confidence. A good trick in this regard is to practice in front of a mirror or to present your speech to friends and family.

It will also make you feel more secure if you prepare your speech well in advance and avoid improvisation. For many people, preparation can help them feel calm and in control at all times.

On the other hand, it is important that your presentation is well structured, for which it is interesting that you follow the advice that we offer you below:

• Know your audience: Make sure you know who they are and what they are interested in. This will help you tailor your tone, examples, and content.
• Clarity and conciseness: Avoid overloading your audience with unnecessary information or complicated concepts.
• Visual resources: images, graphics and videos improve understanding and retain attention.
• Logical structure: A clear introduction, development, and conclusion will help make your message easy to follow.
• Audience engagement: Asking questions or including interactive activities keeps people engaged and increases participation.
• Tone of voice and body language: An energetic tone and open, positive body language will reinforce your message and make your audience feel more connected to you.
• Use practical examples that facilitate understanding and interest from your audience.
• Time management: Being concise and efficient with time reflects professionalism and respect for your audience.
• Strong conclusion: End with a clear, motivating message that summarizes the main points and leaves a lasting impression.

By following these simple tips, you will find it easier to leave a lasting impression with your presentation. Making good public presentations is an art, but remember that the most important thing is to have a clear objective and an orderly structure.

CURRENT TAX

The Treasury has published the taxpayer calendar for 2025: the income tax campaign will start on April 2

As every year, the Treasury has published the taxpayer calendar on its website. In it, the Tax Agency specifies which will be the most important dates to comply with our tax obligations in 2025.

As regards the income tax campaign, the start date has been set for April 2, while the closing date has been set for June 30, as indicated in the taxpayer calendar on the official website of the Tax Agency, although for declarations with a result to be paid and direct debit, the deadline will be June 25, 2025.

It is worth remembering, however, that there are different ways to file the declaration. It can be done online or through mobile applications, as well as by telephone or in person, in some of the Agency's offices throughout the country. Each of these methods will have different start dates, although all will conclude on the end date.

Thus, taxpayers who decide to file their tax return via their computer - using the Renta Web program - or their mobile phone, using the Tax Agency app, will be able to begin the process from April 2. However, those who choose to do so by telephone will have to wait until May 6.

Thus, from May 6 to June 30, 2025, the Tax Agency will be able to prepare the taxpayer's declaration by telephone (the appointment request will be available from April 29 to June 27).

For its part, it will be between June 2 and 30, 2025 when the Tax Agency will be able to prepare taxpayers' declarations in person at its offices, with an appointment request from May 29 to June 27. However, we insist that it must be taken into account that the deadline for filing declarations with a result to be paid and direct debit ends on June 25.

Regarding the 2024-2025 Wealth Tax, the deadline for filing this tax coincides with that of the 2024-2025 Income Tax Return: from April 2 to June 30, 2025.

Another tax obligation for individuals is, where applicable, the declaration of the Tax on Large Fortunes, which taxes the net worth of individuals when this exceeds 3 million euros.

In this case, the 2025 tax calendar indicates that it must be submitted between July 1 and 31 of the year following the accrual date. If you choose to have the amount to be paid by direct debit, the submission will be made by July 26, with the account being charged on July 31.

In order to know all the taxes that taxpayers must pay in this year, all the information on this subject is available on the Tax Agency website. Likewise, you can find information on this website about the conditions and obligation to submit self-assessments, the way of submitting the different forms, and other tax news.

The Treasury removes the simplified declaration of registration in the business census for self-employed and business owners

The BOE of January 9 published Order HAC/1526/2024, of December 11, by which form 037 of the Simplified census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents is suppressed and various modifications are made to form 030 of the Census declaration of registration, change of address and/or variation of personal data and to form 036 of the Census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents.

As regards the changes introduced in form 036, firstly, the beneficial ownership of legal persons and entities has been introduced as a new data to be reported in the Census of Taxpayers, through a new page 10 intended for the identification of beneficial owners of legal persons and entities. On the other hand, a new box is also included to request the rehabilitation of the tax identification number, as well as another box to request the rehabilitation of the tax identification number for entities in the process of liquidation.

Likewise, with the aim that, through forms 030 and 036, the authorization to use the telephone number and/or email address provided to send notices of a purely informative nature can be granted independently, forms 030 and 036 are modified, extending the authorization option to the General Directorate of Taxes and including the AEAT app as a means of receiving informative notices.

TODAY COMMERCIAL

End of the Golden Visa and new commercial modifications of the Law on the Efficiency of the Public Justice Service

Organic Law 1/2025, of January 2, on measures regarding the efficiency of the Public Justice Service, nullifies articles 63 to 67 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization, which regulated the residence visa for investors, also known as the Golden Visa. Specifically, it allowed non-resident foreigners who made a significant capital investment to apply for a stay or residence visa.

The abolition of the Golden Visa will not affect visas and authorisations requested prior to the entry into force of the Efficiency Act (3 April 2025). Those that have been granted will remain valid for the period for which they were issued and renewals will be processed in accordance with the regulations that were in force at the time of granting. (21st FD LO 1/2025).

On the other hand, Organic Law 1/2025 also contains some commercial modifications, with regard to the dissolution due to the verification of the existence of a legal or statutory cause, so that, as of April 3, 2025, it is necessary to take into consideration that the call for the meeting must be made within two months from the time the effects of that communication cease to be in force and will not be immediate as was required until now.

Likewise, the regulation of new forms of negotiation prior to the judicial route is taken into consideration, a circumstance that entails modifying the text of article 18 of Law 2/2007, of March 15, on professional companies, including, in addition to arbitration, any other appropriate means of dispute resolution.

For its part, Title II of the new law contains a chapter dedicated to the regulation of appropriate means of resolving disputes through non-jurisdictional means and some are introduced in the consolidated text of the Bankruptcy Law.

CNAE 2025: the update of the National Classification of Economic Activities

• With the entry into force of the new CNAE, companies and self-employed professionals must report their updated economic activity to Social Security before June 30, 2025.

For 2025, commercial companies and self-employed professionals must take into account the update of the National Classification of Economic Activities (CNAE), published in the BOE on January 15, given that this modification, the first in 16 years, may have significant implications for companies.

The CNAE groups and classifies economic activities in Spain. This system is used, among other things, to compile statistics, calculate Social Security contributions and price work accidents. Its last update was carried out in 2009, and since then new economic activities have emerged and others have gained relevance.

This year's new update aims to modernize the system, adapt it to current economic reality and align it with international standards.

Ultimately, the objective of this update is given by the necessary adaptation motivated by greater globalization and digitalization. Therefore, the aim is to update the classification to reflect the new economic activities that have been made possible thanks to structural, scientific and technological advances in our country, since the economy has evolved and undergone multiple changes since 2009.

It is important to note and remember that with the entry into force of the new CNAE, companies and self-employed professionals must report their updated economic activity to Social Security before June 30, 2025. This procedure is mandatory both for those who were already registered and for those who register after the publication of the decree.

Specifically, both self-employed workers and commercial companies must:

• Update the coding of your economic activity in accordance with CNAE-2025, even if the name of the activity has not changed, since its code may have been modified.
• Maintain the previous codification (CNAE-2009) during the transitional period. This is necessary until Social Security fully adapts its system to the new scheme.

 CURRENTLY WORKING

Labor and Economy agree to approve the reduction of the working day as a matter of urgency

The Minister of Economy, Carlos Cuerpo, and the Second Vice President and Minister of Labour, Yolanda Díaz, have agreed to approve the reduction of the working day at the Council of Ministers on 4 February, so that it can be processed as a matter of urgency.

After weeks of disagreement on this issue, both departments have reached an agreement at the meeting of the Delegated Commission for Economic Affairs.

The Labour Party has thus succeeded in having the text sent to the Council of Ministers without any changes to what was agreed with the unions and, in addition, the draft bill is processed as an emergency procedure.

In this way, the measure could meet the deadlines and, if it gets the approval of the Congress of Deputies, it could be applied before December 31, 2025, as PSOE and Sumar committed to in the coalition agreement. For the moment, the Ministry of Economy points out that the text could reach the Lower House in spring.

What does the reduction of the working day entail? The proposal seeks to modify the Workers' Statute to reduce the ordinary working week from 40 hours to a maximum of 37.5 hours in 2025, among other measures.

Instruction from the Ministry of Labor to prevent a SMI lower than that of 2024, with supervision by the Inspection

Þ It is given by the repeal of the 'omnibus' decree.

Þ The instruction will be applied pending the validation of the new Royal Decree-Law with 29 social measures approved by the Government.

Þ An agreement has also been reached with the unions to raise the minimum wage by a total of 50 euros, to 1,184 euros, in 2025.

The Ministry of Labour and Social Economy, through the General Directorate of Labour, has issued an instruction that no interprofessional minimum wage (SMI) can be paid less than that established for 2024 (1,134 euros per month for fourteen payments).

This instruction responds to the fact that, with the repeal of the 'omnibus' decree after the vote on January 22 in Congress, the SMI ceases to be 1,134 euros per month for fourteen payments and returns to the figure of 2023, which was 1,080 euros per month.

Specifically, the General Directorate of Labor has issued an interpretative criterion on the consequences of the repeal of the validity of the SMI from 2024, taking into account its function of "interpretation and application of the legal provisions of its competence," says Labor.

Specifically, the General Directorate of Labor has issued an interpretative criterion on the consequences of the repeal of the validity of the SMI from 2024, taking into account its function of "interpretation and application of the legal provisions of its competence," says Labor.

Thus, under this instruction, until the new value for the SMI of 2025 comes into force, it is established that the "abrupt" disappearance of the extension does not affect current salaries, since it is understood that it is a salary already contracted.

It also stipulates that new hires should not take as a reference a minimum wage lower than that set in 2024 (1,134 euros per month for fourteen payments).

The Ministry of Labour also warns that the Labour Inspectorate will monitor that workers receive the agreed remuneration on time "and will verify strict compliance with this employer's obligation."

Increase in the minimum wage in 2025

Regardless of the situation regarding the SMI in 2024, it should be noted that the Government has reached an agreement to increase the interprofessional minimum wage (SMI) for 2025 by 50 euros, which increases its amount by 4.41%, up to 1,184 euros gross per month spread over 14 payments (16,576 euros per year).

The Ministry of Labour will now have to take the increase in the minimum wage for 2025 to the Council of Ministers for approval retroactively to 1 January. The measure will benefit more than 2.5 million people.

NEWS

IL COWORKING & LEGAL SERVICES, featured in Radio Intereconomía's “Flesh and Bone Business”

 

Our CEO, Manuel Lamela Fernández, has participated in the program Negocios de Carne y Hueso, hosted by Mariló Sánchez-Fuentes on Radio Intereconomía. During his speech, Lamela shared the vision and values that define ILCOWORKING & LEGAL SERVICES. In this sense, Lamela stressed that “we go beyond providing an efficient space, as we seek to combine economic and environmental sustainability, through an environment that is respectful of the community and that provides practical benefits from the point of view of the professional activity of our clients, and all of this, in a favorable environment.

He also highlighted the signing of an innovative agreement between ILCOWORKING & LEGAL SERVICES and Cohabs, joining forces to optimize resources and promote a more collaborative model of life and work. Finally, our CEO mentioned the initiatives that ILCOWORKING & LEGAL SERVICES undertakes to facilitate synergies and seek experiences in networking, without forgetting the value-added services we offer in legal, accounting or tax matters to make our clients' projects a reality with full guarantees.