June 2022

© Garrigues
© ICEX España Exportación e Inversiones, E.P.E.
Pº de la Castellana, 278 – 28046 Madrid
T. 902 34 90 00 F. 914 31 61 28
E. icex@icex.es desarrollo@investinspain.org

www.icex.es
www.investinspain.org

Administración General del Estado (AGE)
http://administracion.gob.es

Catálogo de publicaciones de la AGE:
http://cpage.mpr.gob.es/

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Design & Layout: INTELLIGENIA S.A

This work is for information only and its content can not be invoked in support of any claim in progress.

ICEX does not assume responsibility for the information, opinion or action based on said content, regardless of whether it has made every effort to ensure the accuracy of the information contained in its pages.

This guide was researched and written by Garrigues, on behalf of ICEX, on February 2022.

This guide is correct to the best of our knowledge. It is, however, written as a general guide so it is necessary that specific professional advice be sought before any action is taken.

Madrid, June 2022