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  <!-- ============================================
       HOMES (priority 1.0)
       Actualizadas 2026-07-05: tracking GA4+Plausible+GDPR banner
       ============================================ -->
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  <!-- ============================================
       CORE SERVICES (priority 0.9)
       ============================================ -->
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  <!-- ============================================
       PILLAR 1 (priority 0.95 — Sprint 1 ampliado +30%)
       Contenido nuevo: 7-step mechanism, caso €2.5M, 7-question FAQ, M&A cross-sell
       ============================================ -->
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    <loc>https://bestardcapital.com/tax-investment-art-39-7</loc>
    <lastmod>2026-07-05</lastmod>
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  <!-- ============================================
       NEW CLUSTER PAGE — BASQUE COUNTRY 60% (priority 0.9 — Sprint 1)
       Nueva página, EN-only. Publicada 2026-07-05. 1,930 palabras.
       ============================================ -->
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    <loc>https://bestardcapital.com/basque-country-film-incentive-60</loc>
    <lastmod>2026-07-05</lastmod>
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  <!-- ============================================
       PILLAR 3 — SPANISH TAX INCENTIVES HUB (priority 0.8)
       ============================================ -->
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    <lastmod>2026-07-05</lastmod>
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  <!-- ============================================
       FOUNDER (priority 0.7)
       ============================================ -->
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    <lastmod>2026-07-05</lastmod>
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    <lastmod>2026-07-05</lastmod>
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  <!-- ============================================
       CONTACT (priority 0.7)
       ============================================ -->
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    <lastmod>2026-07-05</lastmod>
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    <lastmod>2026-07-05</lastmod>
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  <!-- ============================================
       LEGAL PAGES (priority 0.3 — nuevas 2026-07-05)
       Privacy Policy + Cookie Policy (EN+ES)
       ============================================ -->
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    <lastmod>2026-07-05</lastmod>
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    <lastmod>2026-07-05</lastmod>
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    <lastmod>2026-07-05</lastmod>
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    <lastmod>2026-07-05</lastmod>
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  <!-- ============================================
       CALCULADORA INSIGNIA (priority 0.95 — nueva 2026-07-05)
       Herramienta insignia: 4 regímenes fiscales audiovisuales
       ============================================ -->
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    <lastmod>2026-07-05</lastmod>
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