Private data is the new bargaining chip in the specific area of ​​the Internet. But what makes our private data so important?

As is well known, the AEAT has its own notification regime in its relations with the companies that is developed through the so-called authorized electronic address (DEH). The mandatory electronic notification system (NEO) consists precisely in the exclusive use for the tax administration of the electronic means to make communications to certain taxpayers in a necessary way, and to others (especially non-business or professional individuals) who voluntarily request it if they wish so. Simultaneously, the DEH allows taxpayers to interact electronically with the Administration.

Rapid technological progress and digitalisation lead to the assumption that AI-generated works will not only increase, but also that the influence of humans on the creative process of a work, as required by the current legal situation, will diminish more and more.

Competitive gaming or esports has rapidly found its own place in the sports and entertainment landscape in recent years. By some estimates the esports industry will by 2022 have 300 million viewers and be on par with NFL viewership.

We summarize the main tax measures modifications appeared in the draft of the General Budget Law of Spain in 2021.