To provide reliable theoretical predictions for relevant QCD processes it is mandatory to investigate higher orders in perturbation theory. This requires dealing with infrared (IR) singularities, that arise from both from virtual and real corrections. In this talk I will present the construction of a NNLO subtraction procedure within the framework of Local Analytic Sector Subtraction. The scheme benefits from a sector partition and an adaptive parametrisation of the unresolved phase space. The method allows for a fully general treatment of unresolved radiation in processes featuring any partonic final state in massless QCD. The outcome of the subtraction procedure is a set of compact and analytic expressions suitable for direct numerical implementation. The talk will focus on the general structure of the subtraction scheme and on some significant technical aspects.