This Law has been enacted by virtue of Royal Decree No. 50/2019 to establish a transparent and attractive legal framework for attracting foreign investment in the country. Chapter One addresses definitions and general provisions, setting out the overarching framework governing foreign investment. Chapter Two outlines the incentives and benefits available to foreign investors, including tax exemptions and administrative facilities. Chapter Three encompasses the guarantees for the protection of foreign investment, such as the protection of ownership, the free transfer of funds, and fair treatment of investors. Finally, Chapters Four and Five are dedicated, respectively, to administrative offenses and the penalties arising from violations of the provisions of this Law, in order to ensure discipline and legal compliance throughout the entire foreign investment process.