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Articles from our experts on the topics that matter to your business.
ZEC Canary Islands whitepaper: 4% CIT rate (vs 25% standard), legal basis, employment creation requirements (5 jobs), eligible activities, quantitative limits by headcount, Pillar Two compatibility, and registration deadline December 2026. 22 pages.
EU AI Act (Regulation 2024/1689) high-risk system obligations: Annex III categories, conformity assessment requirements, EU database registration, and the August 2026 enforcement deadline for Spanish companies.
Practical guide to preparing CSRD's first mandatory reporting year: double materiality assessment, ESRS data collection systems, external assurance and timeline for 2025/2026 reporters.
Spain logistics sector 2024: €104 billion revenues (7.8% of GDP), CSDDD supply chain audit obligations for large operators, EU Battery and Packaging Regulations adding traceability obligations for logistics providers.
Where GDPR and the EU AI Act intersect: high-risk AI system requirements, personal data use for AI training, AEPD enforcement positions and joint DPO/AI compliance obligations.
ESG and CSRD guide for Spanish companies: ESRS reporting standards, double materiality assessment methodology, EU Taxonomy alignment, wave-by-wave compliance timeline (FY2024, FY2025, FY2026), and external assurance requirements. 27 pages.
Spain's extraordinary energy sector levy under Law 38/2022 extended by Law 7/2024: rate of 1.2% on net energy turnover above €1 billion, non-deductible for Corporate Income Tax, Modelo 797 filing September 2025.
Spain tech sector and startup taxation 2024: Startup Law 28/2022 15% CIT rate for first 4 profitable years, €50,000 stock option exemption, ENISA certification (must apply within 5 years), and ZEC 4% CIT for Canary Islands tech companies.
NDA guide for Spain: legal basis under Civil Code and Trade Secrets Act (Law 1/2019), timing in M&A processes, injunctive relief available and post-termination duration recommendations.
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