Jose María Manzanares Nieto of TAX&LAW CONSULTING . (HEREINAFTER REFERRED TO AS THE OWNER), publishes specific content of an informative nature on its activities on its website These present general conditions solely and exclusively govern the use of the website belonging to the OWNER by the USERS accessing the same. These general conditions are available to the USER on each and every page of the website for the purposes of reading, printing, archiving and accepting the same via the Internet and in order to remain fully updated.

Access to the website of THE OWNER implies the unrestricted acceptance of these general conditions of use which the USER declares to understand in full. The USER undertakes not to use the website and the services provided on the same to conduct activities which are against the law and to comply with these general conditions at all times.


1.1.- The use of the OWNER´s website does not compel the USER to register. The conditions of access and use for this website are strictly governed by the law in force and the principle of good faith, whereby the USER undertakes to make good use of the website. All acts which breach the legality, rights and interests of third parties are prohibited: right to privacy, protection of data, intellectual property, etc. The OWNER specifically prohibits the following:

1.1.1.- Conduct of activities on the website or by means of the same which might result in damage to the systems of the OWNER or third parties in any manner.

1.1.2.- Conduct, without the due authorisation, any kind of direct or indirect advertising or commercial information, the delivery of mass mail (spamming), the delivery of large messages with the aim of blocking web servers (mail bombing).

1.2.- The OWNER may at any time block access to its website in the event it detects any use which is contrary to the law, good faith or these general conditions – see clause five.


The content published on this website has been prepared and included by:

2.1.- The OWNER using internal and external sources in such a manner that the OWNER is solely liable for the content prepared internally.

2.2.- The OWNER reserves the right to alter the content of its website at any time. The OWNER does not guarantee and shall not be held liable for the good performance of the links to third-party websites included on Moreover, the OWNER´s website offers the user free and paid services provided by third parties and which shall be governed by the particular conditions of each one. The OWNER does not guarantee the veracity, accuracy and topicality of the content and services provided by third parties and is fully exempt from all manners of liability in relation to any loss and damage which may arise from the inaccuracy of such content and services.


3.1.- The OWNER shall under no circumstances whatsoever be held liable for:

3.1.1.- Errors and incidents which may arise from incomplete correspondence, drafts or transmissions, and does not guarantee that the services of the website are constantly operational.

3.1.2.- The generation of any type of harm on the website caused by USERS or third parties.

3.1.3.- The reliability and veracity of the information published on the website by third parties, both directly and via links. Furthermore, the owner shall cooperate and notify the pertinent authorities of such incidents at the time of reliably discovering that such harm implies any kind of illicit activity.

3.2.- The OWNER reserves the right to block access with no prior warning and in a discretional manner, either temporarily or definitively, until effective liability has been guaranteed for any harm that might have been caused. Furthermore, the OWNER shall cooperate and notify the pertinent authorities of such incidents at the time of reliably discovering that such harm implies any kind of illicit activity.


The OWNER’s website the content itself, the programming and design of the website are fully protected by copyright, whereby any reproduction, disclosure, distribution and transfer of the aforementioned protected data is prohibited, except with the express consent of the OWNER. All materials both graphic and written which are sent by the users through the means which are provided for such purpose on the website are the property of the user, who upon sending this confirms their legitimate authorship, and transfers the rights to reproduction and distribution to the OWNER.


These general conditions are governed by Spanish law. This is the competent authority hereby elected to settle any controversy or conflict arising from these general conditions, whereby the USER expressly waives the use of any other court.


In the event any clause of this document should be declared null and void, the other clauses shall remain in force and shall be interpreted in accordance with the will of the parties and the purpose of these conditions. The OWNER may choose not to exercise any of the rights and powers granted in this document, which shall under no circumstances whatsoever imply the waiver of the same, except with the express acknowledgement of the OWNER.

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