December has arrived again, the long-awaited month of holidays and winter mini-vacation. A period of disconnection from work responsibilities, planning free time with family or loved ones, in general, that time of the year when most people channel their energy towards recreational and leisure activities and less towards professional ones. However, for some of us, the attention is not only directed to the personal holiday agenda, but also to the Government's agenda, it being well known that the authorities usually adopt significant fiscal changes during Christmas or New Year.