The PANELFIT Guidelines (Guidelines on Data Protection ELI in ICT Research and Innovation by the PANELFIT Project) have been conceived as a complex tool aimed at serving as a handbook of information about the regulatory framework on ICT data protection Ethical and Legal issues.Therefore, The Guidelines are mainly focused on the research and innovation community working on the ICT field. They have been conceived to make it easier for researchers to fulfill their legal and ethical obligations in this regard.These materials, which have been selected based on internal consensus, have been produced through a long and complex co-creation process. The first drafts were produced by the PanelfitConsortium members and then sent to more than 25 reviewers. Their comments were integrated in the materials and a second version created. On this basis, a second review was performed. Finally, the updated versions were validated by an additional external expert with expertise on data protection issues at the DPA level.Concrete information about the names of the authors and the concrete reviewers who helped as to create these materials has been included in each section.The Guidelines produced by PANELFIT are mainly aimed at showing the legal issues regarding data processing. An impressive amount of information about ethical issues can be found in the SHERPA project website (https://www.project-sherpa.eu/)