Methodology

Sources

Work is based primarily on primary sources:

• The Spanish Official State Gazette and consolidated legislation.
• Case law of the Supreme Court and of the High Courts of Justice (CENDOJ).
• Decisions of the Central Economic-Administrative Tribunal and of the regional tribunals.
• Administrative doctrine and official criteria of the tax authorities.
• Academic publications and specialist legal databases.

Verification

Every legislative or case law reference is checked against its source before publication. Where a work states “primary sources verified”, it means each citation has been individually checked against the original document; that indicator is not used where it cannot be guaranteed.

Use of artificial intelligence

AI tools are used to support the retrieval and systematisation of information, never as a source. No legal statement is published on the basis of an automatically generated output without human verification against a primary source.

Review and versioning

Each work states its publication date and its last review. Substantive changes are recorded in a changelog. Work whose subject matter has been superseded by a legislative change or a change of position is expressly flagged.

Limits

Published content is informative in nature and does not constitute individual advice. It does not replace the analysis of a specific case or the review of the corresponding documentation.