v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION OF EFFECTIVE TAX RATE

For the years ended December 31, 2025 and 2024, the loss before income taxes was $2,767,318 and $1,372,991, respectively. The Company had no tax expense or benefit for the years ending December 31, 2025 and 2024, and the Company had an effective tax rate of 0.00% for the years ended December 31, 2025 and 2024.

 

The reconciliation between the U.S. federal statutory income tax rate and the Company’s effective tax rate is as follows:

  

                 
   For the year ended 
   December 31, 2025   December 31, 2024 
   Amount   Percentage   Amount   Percentage 
US Federal Statutory Tax Rate  $(581,137)   21.00%  $(288,328)   21.00%
Foreign Tax Effect                    
Spain   5,970   (0.22)%   -    -%
Changes in Valuation Allowances   297,083    (10.73)%   96,411    (7.02)%
Nontaxable or Nondeductible Items                    
IPO Costs   277,662    (10.03)%   191,745    (13.97)%
Other   422    (0.02)%   172    (0.01)%
Effective Tax Rate  $-    0.00%  $-    0.00%
SCHEDULE OF RECONCILIATION OF EFFECTIVE TAX RATE

The reconciliation between the U.S. federal statutory income tax rate and the Company’s effective tax rate is as follows:

  

                 
   For the year ended 
   December 31, 2025   December 31, 2024 
   Amount   Percentage   Amount   Percentage 
US Federal Statutory Tax Rate  $(581,137)   21.00%  $(288,328)   21.00%
Foreign Tax Effect                    
Spain   5,970   (0.22)%   -    -%
Changes in Valuation Allowances   297,083    (10.73)%   96,411    (7.02)%
Nontaxable or Nondeductible Items                    
IPO Costs   277,662    (10.03)%   191,745    (13.97)%
Other   422    (0.02)%   172    (0.01)%
Effective Tax Rate  $-    0.00%  $-    0.00%
SCHEDULE OF DEFERRED TAX ASSETS

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2025 and 2024 are as follows:

 

   As of   As of 
   December 31,   December 31, 
   2025   2024 
Deferred tax assets:          
Start-up costs  $80,122   $85,880 
Net operating loss carryforwards   352,431    17,140 
Deferred related party interest expense   -    1,658 
Other   23,701    - 
Total gross deferred tax assets   456,254    104,678 
Valuation Allowance   (456,254)   (104,678)
           
Net deferred tax asset  $-   $-