Newsletter 209 BNFIX PICH
People, principles, services
January 2026
Dear all,
The first newsletter of the new year 2026 opens with a short interview by Alba Pich with Vicenç del Mar, President of the Associació de Joves Empresaris de Catalunya (AIJEC), discussing the role of the association in supporting young business owners and promoting entrepreneurship.
It also includes the latest legal updates in tax, labour and corporate matters, highlighting, among others, the new regularisation of self-employed workers’ social security contributions, the opening of the deadline to prepare workplace sustainable mobility plans, and the new accounting moratorium introduced to address the effects of the COVID-19 pandemic.
In the final section, we invite you to read an article on the economic outlook report and forecasts for 2026 published by the Institute of Business Studies (IEE).
Mireia Guarro · mireia.guarro@pich.bnfix.com
Partner, BNFIX PICH AUDIT
Highlights
▶ Video
AIJEC: Driving the growth of young entrepreneurs
Vicenç del Mar, President of AIJEC (Association of Young Entrepreneurs of Catalonia) since mid-2025, speaks with Alba Pich about the main pillars of his presidency, focused on rejuvenating the association, promoting talent—especially female talent—and strengthening the young entrepreneurial ecosystem.
Del Mar, who is also CEO of Hidemsas, points out that one of the major challenges facing Catalan entrepreneurship is making it easier to create companies so that they can later grow and consolidate, an objective addressed by the AIJEC Impulsa programme. He also highlights the difficulty of starting a business with personal resources due to the fear of losing one’s primary residence, which is why the association is working to make it non-seizable. In addition, he advocates for incentives for first hires and the simplification of administrative procedures to better support young entrepreneurship.
/ Tax updates for 2026: What should we keep in mind?
The new year has arrived with several tax changes affecting self-employed professionals, companies and individuals, and impacting Personal Income Tax (IRPF), Corporate Income Tax (IS) and VAT. In addition, following the postponement of the Verifactu system, an extraordinary deadline has been approved to opt out of the Immediate Supply of Information VAT system (SII) and to withdraw from the Monthly VAT Refund Scheme (REDEME).
/ Labour updates for 2026 and pending proposals
In addition to tax developments, 2026 has brought several new measures and extensions in the labour sphere. Key highlights include the extension of the minimum wage (SMI) and the self‑employed contribution brackets, the increase in the maximum contribution base, and the local public holiday calendar, among others. Furthermore, a number of initiatives promoted by the Ministry of Labour that were not approved in 2025 remain pending and are still awaiting clarification on whether they will move forward.
/ In 2026, a new regularisation of self‑employed contributions
This January marks the start of the process to regularise the contribution bases and social security contributions for self‑employed workers relating to the year 2024. The procedure will be carried out in several phases.
