Deloitte Legal and the University present thereport on AI", a practical analysis for companies facing technological transformation.
The report analyzes the impact of AI from a legal and ethical approach , warning of the risks posed by this technology.

FotoCedida/Fromleft to right, Juan Carlos Hernández Peña (University of Navarra), Julio Roche (Deloitte), Javier Echániz (Deloitte), Mercedes Galán (University of Navarra), Eduardo Valpuesta (University of Navarra), Rodrigo González Ruiz (Deloitte Legal) and Manuel Carpio (Deloitte).
12 | 06 | 2025
Artificial Intelligence is revolutionizing all areas of our society: business activity, the labor market, health, the design of public policies or smart cities. Faced with this unprecedented transformation, it is essential to analyze its legal and ethical implications, especially in business and in our society.
This Thursday, June 12, Deloitte Legal and the University of Navarra presented the "report on Artificial Intelligence", an initiative of the Observatory of Digital Regulation and Technology promoted by both entities that analyzes the impact of AI from a legal and ethical perspective, delving into the risks, regulation and the need to ensure a manager use that respects fundamental rights.
Starting with a technical and legal description of what AI is and its European regulatory framework , this report analyzes core topic issues such as its relationship with fundamental rights, civil liability arising from its use, the impact on good corporate governance, digital sovereignty or the importance of data as an essential pillar of technological development .
The presentation this report, held at the Madrid headquarters of the University of Navarra, was opened by Mercedes Galán, dean of the School of Law of the University of Navarra, and Javier Echániz, partner manager of Artificial Intelligence and Data at Deloitte Spain. Galán praised the in-depth research on digital law carried out in this report, which has brought together leading experts on subject regulation of new technologies.
Echániz, for his part, emphasized that companies are realizing the opportunities offered by the technological transformation of AI in their corporations, stressing the importance of organizations having multidisciplinary teams to implement AI systems in their daily work . He also pointed out that governments, together with companies and universities, have to build a united ecosystem, so that technological advances go at the same pace in all areas and also in the public and private spheres.
Rodrigo González, partner of the Digital Law area of Deloitte Legal, and Eduardo Valpuesta, Full Professor of Commercial Law at the University of Navarra, both members of the Digital Regulation and Technology Observatory, explained the basic pillars of the report and its conclusions.
In Valpuesta's words, it is important "not to lose control and supervision of AI so as not to end up violating people's fundamental rights", which end up affecting all facets of people: health, staff integrity, privacy, workers' rights. This report devotes a chapter to the liability for possible damages caused by the use of AI. agreement to the approach granted by the European legislator, AI must absolutely respect human dignity, which acts as a delegate principle and an insurmountable limit, as reported in this report.
For his part, Rodrigo González points out that although the report has a purely technical composition, "it is a document with internship utility in our daily work ". Gonzalez assures that the European Artificial Intelligence Regulation is crossed by a set of highly relevant regulations: those related to digital identity, cybersecurity and operational resilience, and others on the use and reuse of data.
" data is the fuel of AI," and hence the importance of preserving the rights of individuals when handling data to feed an artificial intelligence language model , said Javier Echániz.
Finally, Manel Carpio, cybersecurity partner at Deloitte Spain, and Juan Carlos Hernández, Senior Associate Professor of Administrative Law at the University of Navarra, participated in a roundtable moderated by Julio Roche, Director of consultancy service Tecnológica.
Both speakers focused on the control of bias in the use of AI models, on the role of the European AI Regulation and its open regulation of innovation in Europe, and on the liability regime of entities creating AI language models, and those creating AI agents.
A report that serves as a tool internship for companies to guide them on their way to technological transformation through artificial intelligence systems and programs.
About the Digital Regulation and Technology Observatory
The Deloitte Legal-UNAV Digital Regulation and Technology Observatory was created with the vocation of being a space of reference letter in the knowledge dissemination of programs of study, reflections and scientific production on current issues in the field of digital regulation, data management , technology and artificial intelligence.
This observatory is a space of reference letter in the knowledge dissemination of programs of study and scientific production on the current issues of regulation and digital transformation, data management and artificial intelligence.