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Conditions of Use

General conditions governing the use of the URL site www.ivaconsulta.com, owned by the company ESTUDIO TRIBUTARIO CANARIAS, SL available to users of the Internet.

1. ESTUDIO TRIBUTARIO CANARIAS, SL owns the intellectual property rights of the website www.ivaconsulta.com (hereinafter “the website” or “the site”), in respect of its design, contents, code, font and structure, as well as any other elements of which it is composed.

It is forbidden, save express authorisation, for any third party referred to in any way to affect or prejudice the sole exercise of the rights to run the website which belong exclusively to ESTUDIO TRIBUTARIO CANARIAS, SL, and, in particular, the rights of reproduction, distribution or public communication thereof.

2. Without prejudice to the special conditions envisaged where applicable for those specific services subject to special conditions, these general conditions govern the access and use of the website which ESTUDIO TRIBUTARIO CANARIAS, SL places free of charge at the disposal of users of the Internet who visit the site.

3. Save those cases which condition the access to certain information or services through the corresponding registration as a user, visualisation, downloading and printing of the contents of the website by its visitors, is generally permitted, with the following exceptions, for which prior written authorisation from ESTUDIO TRIBUTARIO CANARIAS, SL is required:

a. Use of the contents of the website, regardless of the form or method in which it is carried out for commercial aims or for distribution, public communication, transformation or dissimilation.

b. For the visitor to alter or modify the website in any way.

c. The establishment of links or making mention or reference to the website, in any of the following cases:

- When it is detrimental to the image of ESTUDIO TRIBUTARIO CANARIAS, SL or the trademarks it uses.
- When it implies unjust enrichment by the user or a third party.
- When it produces or could produce a situation of misleading publicity or unfair competition, even when the user does not benefit from it.

d. The copy for independent use of any of the images or designs used in the website.

4. The contents and design of the website, as well as the conditions for access to the services thereof may be subject to interruption or alteration at any time, without prior notice being given by ESTUDIO TRIBUTARIO CANARIAS, SL.

5. Without prejudice to the desire to keep the website up to date, ESTUDIO TRIBUTARIO CANARIAS, SL does not guarantee the inexistence of interruptions or errors in access to the website or its contents, information and services, nor that they are up to date.

6. Furthermore as the aim of the website does not constitute a source of information or advice in order to make decisions in respect of indirect taxation or of any other nature which could be related to the contents referred to therein, the use of any of the contents and information to which the user has access via the website shall be under the sole responsibility of the user.

7. ESTUDIO TRIBUTARIO CANARIAS, SL does not undertake any responsibility whatsoever arising out of the contents linked from this website, nor does it guarantee the absence of viruses or other elements therein which could produce alterations to the computer system (hardware y software), in the users documents or files, excluding any responsibility for damages of any kind caused to the user for this reason.

8. The General Conditions given in this document are governed by Spanish legislation. ESTUDIO TRIBUTARIO CARNAIS, SL, the visitors to this site and any person or company who uses or contracts any service rendered therein, specifically waives any other legislation which may apply to them, and submit themselves to the Courts and Tribunals of Las Palmas de Gran Canaria, in order to resolve any question which may arise regarding the interpretation, application and fulfilment of these conditions, as well as any claims arising out of their use.

This document may be printed and stored by users. The following are available to users in order to address their requests, questions and complaints, as well as to raise any doubts regarding the General Conditions:

ESTUDIO TRIBUTARIO CANARIAS, S.L. Registered office at Calle Doctor Verneau 1, office 113, 35001 Las Palmas de Gran Canaria, Tax code: B-35543883
Tel.: (+34) 928336035
Fax: (+34) 928336037
webmaster@ivaconsulta.com


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