Legal provisions

    The terms and conditions set forth below (the ‘General Conditions’) govern access to and use of each and every one of the web pages available under the ‘www.garrido.es’ domain name and any respective sub-domains and sub-directories (the ‘Website’) owned by GARRIDO ASESORES FISCALES, S.L., a mercantile company with its registered office at CALLE SANTA ENGRACIA 14-16, 28010 MADRID, holder of Spanish Tax Code (C.I.F.) number B82809914, incorporated with perpetual succession by way of a public deed and recorded at the Commercial Registry of MADRID, Tome 15861, Folio 171, Page M-267883.

    Accessing the Website and using its Content and Services shall entail full and unreserved observance of the General Conditions as published at the time at which the said Website is accessed.

    The latest version of the General Conditions may be viewed at any time at the following address: WEB ADDRESS. Users who choose not to accept the applicable Conditions must refrain from accessing the Website and/or using the Content and/or Services available there.

    AIM OF THE CONDITIONS

    • The aim of these Conditions is to govern access to and use of the Website. For the purposes of these General Conditions, Website shall be deemed to mean:
    1. The look and feel of the screen interfaces, whether static or dynamic (i.e. the browsing tree).
    2. The elements integrated into both the screen interfaces and the browsing tree, including but not limited to any texts, images, sounds, databases, multimedia products, interpretations, artistic performances, fixations, photographs, broadcast signals, and in general, any creations and items expressed through any medium or format, currently in use or that may be invented at some future date, irrespective of whether or not they are protected by the current legal framework governing intellectual or industrial property or any other similar legal systems (the ‘Content’), and all online services or resources offered to users (the ‘Services’).
    • GARRIDO ASESORES FISCALES, S.L. reserves the right to alter the appearance and configuration of the Website and the Content and Services that are included on it at any time and without prior notice. Users acknowledge and accept that GARRIDO ASESORES FISCALES, S.L. may at any time interrupt, disable, and/or cancel any Content and/or Services featured on the Website.

     

    SPECIAL CONDITIONS

    • Access to and use of certain Content and/or Services may be subject to certain special conditions, statutory notices, guidelines, or regulations governing their use, which duly notified to users in advance, and in accordance with each particular case, shall replace, complete, and/or amend the General Conditions contained herein (hereinafter, the ‘Special Conditions’). Access to and use of the said Content and/or Services shall therefore entail observance in full of the Special Conditions governing them in the version published at the time at which they are accessed, and the said Special Conditions shall be automatically incorporated into these General Conditions.
    • In the event of a contradiction between the terms and conditions set forth in the General Conditions and those in the Special Conditions, the provisions of the latter instrument shall always and under all circumstances prevail over any incompatible provisions, and only in respect of the Content and/or Services subject to the said specific regulation.

     

    ACCESS TO THE CONTENT AND SERVICES

    •  In order to access the Website, users must:
    1. have access to the internet, either directly or indirectly through devices offering access;
    2. pay the corresponding access and connection charges;
    3. have the necessary computer equipment and systems in order to connect to the internet, including a device that is adequate for this purpose (computer, telephone, etc.) and a modem or other similar device providing access.
    • Some Content and Services on the Website may require users to download certain programs or other applications onto their computer before they can be properly accessed or displayed. The installation of any such programs shall be at the user’s risk, and GARRIDO ASESORES FISCALES, S.L. declines any liability that may derive from this activity.
    • Users undertake not to access the Content and/or Services of the Website using any means other than the screen interface that GARRIDO ASESORES FISCALES, S.L. provides for this purpose.

     

    REGISTRATION

    • In order to access certain Content and/or Services, GARRIDO ASESORES FISCALES, S.L. may require users to fill out a registration form. In these cases, users must supply the required information. With regard to the registration process, users undertake to
    1. supply truthful, accurate, and complete data with regard to their identity, and to
    2. update the registration particulars so that they always remain truthful, accurate, and complete.

    Users may not choose user names or passwords that contain words and/or phrases which are, in general terms, unlawful or contrary to the requirements of generally-accepted moral standards or good practice, or, in general terms, any words and/or phrases protected by rights which preclude their use by users. For this purpose, users may not choose words or phrases which are rude, insulting, libellous, or identical or in any way similar to or coincidental with the distinctive signs, corporate names, or the forenames, surnames, artistic names, and/or pseudonyms of third parties. Where users supply any false, inaccurate, or incomplete information, or where GARRIDO ASESORES FISCALES, S.L. has sufficient grounds for suspecting that the said information is false, inaccurate, or incomplete, or is unlawful or contrary to the requirements of generally-accepted moral standards or good practice, in accordance with the provisions of the foregoing paragraph, it may cancel the registration and refuse access to and use of the Website or any of the Content and/or Services featured there, now and in the future.

    • Users undertake to use their user name and password diligently, and to keep both of them secret. Users shall be exclusively responsible for maintaining the confidentiality of their user name and password, and shall be personally responsible for any activities performed or occurring when the said user name and password are being used.
    • Users may cancel and close their registration at any time using their user name and password. Users acknowledge and accept that GARRIDO ASESORES FISCALES, S.L. reserves the right to cancel registrations that remain inactive for an unreasonably long period of time.

     

    INFORMATION ON COOKIES

    • The Website may use cookies, small text files storing information on your browsing on this site, with the main aim of improving users’ experience on the website. You can find out more about the cookies used, their purpose, and other information of interest by clicking here: LINK TO THE COOKIES POLICY.
    • By continuing to browse and/or use the features of this Website, users are deemed to have accepted the installation of the cookies used by this Website and which are described on the page referred to above, in accordance with the configuration they have selected through the privacy options offered by their browser.

     

    RULES GOVERNING USE OF THE SITE

    • Users undertake to use the Website and the Content and/or Services that it features diligently and correctly. Likewise, users undertake not to use the Website as follows:
    1. for the performance of unlawful activities, or activities that are contrary to morals, accepted good practice, or the establish public order, or
    2. for purposes or effects that are unlawful, prohibited, or prejudicial to the rights and interests of third parties, and GARRIDO ASESORES FISCALES, S.L. declines any liability that may derive from any of the foregoing.
    • Users acknowledge and accept that use of the Website and of the Content and/or Services it contains shall be performed for strictly personal and private purposes. Users are expressly prohibited from authorizing third parties to use the Website, in whole or in part, and from including the Content and/or Services featured on the Website into their own business activity. The use or application of any technical, software, or technological resources through which users benefit, directly or indirectly, whether for profit or not, from the unauthorized exploitation of the Content and/or Services of the Website itself, is expressly prohibited.
    • Users undertake not to damage, disable, or impair the computer equipment or telecommunications systems of GARRIDO ASESORES FISCALES, S.L. or those of any third party, or the content included and/or stored in them.
    • Users undertake to refrain from using the Content and Services in any manner that may damage, disable, overload, or impair the Website, or prevent it from being used or enjoyed in normal manner by other users.
    • Users undertake not to alter the equipment and systems belonging to GARRIDO ASESORES FISCALES, S.L. in any way, and not to use modified versions of the equipment and systems for the purpose of obtaining unauthorized access to any Service and/or Content of the Website.
    • Users undertake not to interfere with or interrupt access to and use of the Website, servers, or networks connected thereto, and not to breach the requirements, procedures, and regulations of the policy governing internet connection.

     

    CONTENT AND SERVICES OF THE WEBSITE

    • Corporate Information:
    1. Users acknowledge and accept that any data concerning GARRIDO ASESORES FISCALES, S.L. or the businesses within its Group of an economic, financial, or strategic nature (hereinafter, ‘Corporate Information’) is provided merely for information purposes.
    2. The Corporate Information has been obtained from reliable sources, but despite reasonable measures having been taken to ensure that the said information is not untrue or incorrect, GARRIDO ASESORES FISCALES, S.L. does not assert or warrant that it is accurate, complete, or up to date, and it should not be relied upon as if it were.
    3. The Corporate Information contained on the Website does not amount to any kind of investment recommendation, or financial advice or any other kind of advice, and nothing of what has been included should be taken as the basis for making investments or taking decisions of any kind.
    • Information supplied by third parties
    1. The Website may include information or content supplied by sources other than GARRIDO ASESORES FISCALES, S.L., including users of the Website themselves. GARRIDO ASESORES FISCALES, S.L. does not warrant, or accept any liability for, the truth, integrity, or accuracy of the said information and/or content, including any situations where there are defamatory, offensive, or unlawful elements.
    2. In any event, and without prejudice to the foregoing, the submission of information and/or content by third parties to those sections of this Website which are accessible to the public, via e-mail or any other method, shall entail the grant of a non-exclusive licence in favour of GARRIDO ASESORES FISCALES, S.L., which shall be indefinite, worldwide, and free of charge, to reproduce, store, edit, amend, publish, store in databases, communicate in public, transmit, display, distribute, display, or in any other way exploit for commercial purposes, in whole or in part, such information or content owned by the uses on the Website in any form or using any medium or technology. GARRIDO ASESORES FISCALES, S.L. reserves the right, at its sole discretion, to edit, reject, or delete the aforementioned information and/or content.
    3. Users acknowledge and accept that GARRIDO ASESORES FISCALES, S.L. may keep and disclose the information it stores or makes available to third parties on the Website, provided that it is:
    4. required to do so by the competent authorities and bodies;
    5. necessary in order to ensure compliance with the General Conditions and/or Special Conditions;
    6. suitable or necessary in order to answer claims concerning the infringement of rights, or
    7. suitable or necessary in order to protect the legitimate interests of GARRIDO ASESORES FISCALES, S.L., its users, and the general public.

     

    CONTENT AND SERVICES UNRELATED TO THE WEBSITE

    • The GARRIDO ASESORES FISCALES, S.L. Website may offer users links, directories, and search engines that allow them to access websites belonging to and/or operated by third parties.
    • The sole purpose of the inclusion of these links, directories, and search engines on the Website is to make the search for and access to information, content, and services available on the internet easier for users.
    • The provision of a link does not necessarily imply that there is any relationship between GARRIDO ASESORES FISCALES, S.L. and the owner of the linked website, or that GARRIDO ASESORES FISCALES, S.L. accepts or approves of its content or services.
    • Unless expressly stated otherwise, GARRIDO ASESORES FISCALES, S.L. does not offer or market, whether directly or through any third party, the information, content, and/or services available on the linked websites, nor does it vet them in advance, or approve or monitor them, or consider them to be its own. Users must therefore take reasonable care when assessing and using the information, content, and services available on linked websites.
    • Given that GARRIDO ASESORES FISCALES, S.L. has no control over the websites accessible via links included on the Website, users acknowledge and accept that GARRIDO ASESORES FISCALES, S.L. accepts no liability whatsoever for the content or services to which users may have access on the said websites, or for any products marketed there.

     

    WARRANTIES AND LIABILITY

    • Unless expressly provided otherwise by Law, or where there is an express indication to the contrary, users expressly acknowledge and accept that GARRIDO ASESORES FISCALES, S.L. does not provide any warranty of any kind, whether express or implied, in respect of the Website, or the Content and Services that it features, including but not limited to:
    1. The availability and continuity of the functioning of the Website, and in particular, although not exclusively, that users are able to use the Website and the Content and Services effectively, and access the various pages that make up the Website or those from where the Services are provided.
    2. The levels of quality, inter-operation, and functionality of the Website, as well as of the Services and/or Content it features.
    3. The interruption, suspension, or termination of access to the Website and to the Content and/or Services it features.
    4. The suitability of the Website and of the Services or Content it features for a particular purpose.
    5. The truth, integrity, accuracy, and/or currency of the Content, Services, products, texts, graphics, links, or any other elements featured on the Website, as well as the results that may be obtained form accessing and/or using this website or its Content.
    6. GARRIDO ASESORES FISCALES, S.L. expressly declines any liability for any errors or omissions in the information contained in the pages of this Website, as well as for the lack of truthfulness, accuracy, exhaustiveness, relevance, and/or currency of the Content.
    7. Unauthorized access and the alteration of the data stored and transmitted through the Website or the services it offers in this regard.
    8. The lack of viruses or other elements in the Content that may give rise to alterations in your computer system (software and hardware) or in the electronic documents and files stored on your computer system.
    • Users are aware, and voluntarily accept, that use of the Website and of the Services and Content takes place, under all circumstances, under their own responsibility, and as such they shall take all measures that may be necessary in order to minimize the risks, including the implementation of such security measures as may be necessary in order to guaranty antivirus procedures and the recovery of data. Thus, unless expressly required otherwise by Law, and exclusively to the extent required thereby, GARRIDO ASESORES FISCALES, S.L. does not warrant or accept any liability with regard to access and use of the Website or of the Content and/or Services it features.

     

    FORCE MAJEURE

    • Without prejudice to the foregoing, GARRIDO ASESORES FISCALES, S.L. shall not be liable for any delays or failures arising in access to or in the functioning or operation of the Website or its Content and/or Services, or for any interruptions, suspensions, or malfunctions affecting the Website, where these are caused by breakdowns resulting from natural disasters such as earthquakes, floods, lightning strikes, or fire, situations of force majeure, situations of extreme urgency such as war, military operations, riots, strikes, lock-outs, or any other situation of force majeure or chance events.

     

    PERSONAL DATA

    • In order to use or have access to certain Services and/or Content, GARRIDO ASESORES FISCALES, S.L. may require users to fill out registration forms which necessarily entail the supply of personal data. GARRIDO ASESORES FISCALES, S.L. shall process the said data in accordance with the aims and subject to the conditions set forth in each case.
    • By filling out and submitting any form included on the Website, users consent to and expressly authorize GARRIDO ASESORES FISCALES, S.L. to automatically collect and process, or to assign, as the case may be, the personal data they supply in accordance with the aims and subject to the conditions set forth in each case.
    • GARRIDO ASESORES FISCALES, S.L. has implemented and shall implement all technical and organizational security measures required in accordance with the provisions of the legislation in force and the quality standards existing within the sector, in order to offer maximum safeguards for the security and confidentiality of the communications. GARRIDO ASESORES FISCALES, S.L. warrants that controls are in place in order to prevent security breaches or any other negative consequences, and has adopted the most suitable organizational measures and technical procedures in order to minimize these risks. Notwithstanding the foregoing, users acknowledge and accept that security measures on the internet are not infallible. The networks used on the internet are not secure and any communications sent via this medium may be intercepted or tampered with by unauthorized persons. Notwithstanding the foregoing, GARRIDO ASESORES FISCALES, S.L. warns that the current state of the technology does not guaranty that security systems cannot be breached or that communications are inviolable where these are carried via any telecommunications networks. As such, GARRIDO ASESORES FISCALES, S.L. cannot guaranty the absolute privacy and security of use of the Website and of the Content and/or Services, and in particular, that unauthorized third parties cannot ascertain the class, conditions, characteristics, and circumstances of the use made by users of the Website and of the Content and/or Services.

     

    INTELLECTUAL OR INDUSTRIAL PROPERTY RIGHTS AND OTHER RIGHTS

    • Applicable Law. This Website, as well as the Content, Services, and elements that form a part of it, is owned by or is under the control of GARRIDO ASESORES FISCALES, S.L., and they are protected, without any limitation, by the laws governing intellectual and industrial property of the Kingdom of Spain, and by any international Treaties and Conventions that may be applicable.
    • Property of GARRIDO ASESORES FISCALES, S.L.. GARRIDO ASESORES FISCALES, S.L. is the exclusive holder of all intellectual or industrial property rights and other similar rights that may apply to the Website. Likewise, all rights over any Content, Services, or elements that it owns and that are included on the Website shall be reserved in favour of GARRIDO  ASESORES FISCALES, S.L. or any companies forming part of the GARRIDO ASESORES FISCALES, S.L. group of companies, including, for the purpose of example and not limitation:

     

    1. the elements that go to make up the look and feel, graphic appearance, and other sensory stimuli of the pages included on the Website;
    2. the browsing architecture;
    3. the source codes of the pages;
    4. photographs,
    5. recordings,
    6. computer programs,
    7. databases,
    8. technology,
    9. logos, and
    10. distinctive signs.

    All of which, taken as a whole, shall be referred to hereinafter as the ‘Property’.

     

    • Property of third parties. Users acknowledge and accept that the Website contains accessible Content and Services owned by third parties, the rights over which are protected by the applicable legislation governing intellectual or industrial property, exploitation rights over the commercial and advertising rights of the image, and other similar rights, as appropriate.
    • Reservation of Rights. Users undertake not to remove, delete, alter, tamper with, or modify in any way:
    1. Any notes, legends, notices, or symbols added by GARRIDO ASESORES FISCALES, S.L. or by the legitimate owners of the rights to its/their property in relation to intellectual or industrial property (such as copyright, ©, ®, and ™, etc.).
    2. The technical protection or identification devices that the Content may contain (such as watermarks, fingerprints , etc.).

     

    LICENCES OVER THE PROPERTY

    • Users acknowledge that in accordance with these General Conditions, GARRIDO ASESORES FISCALES, S.L. does not assign or transfer any rights over its Property, or over the property of third parties, to the users. GARRIDO ASESORES FISCALES, S.L. shall only authorize users to access and use any such property in accordance with the provisions contained in these Conditions.
    • GARRIDO ASESORES FISCALES, S.L. hereby authorizes users to access and browse the Website, using the Services and viewing the Content that it contains.
    • Users are not authorized to copy, distribute (including through e-mails or the internet), transmit, communicate, modify, alter, transform, assign, or in any other way perform activities which entail the commercial use of the Website, its pages, Content, or the elements that make it up, whether in whole or in part, without the express written consent of the legitimate holder of the exploitation rights. Where GARRIDO ASESORES FISCALES, S.L. has given its express written consent, users may download one single copy of the Content. In any event, the user licence acknowledged in this section may not, under any circumstances, be assigned or transferred to third parties.
    • Accessing, viewing, and where pertinent, downloading of the Content and/or Services shall always and under all circumstances be carried out for strictly personal and non-commercial purposes.
    • GARRIDO ASESORES FISCALES, S.L. reserves all rights over the Property, including but not limited to all intellectual and industrial property rights that it holds over the said Property. GARRIDO ASESORES FISCALES, S.L. does not grant users any other licence or authorization to use its Property other than that expressly described in this clause.

     

    LINKS LICENCE

    • Users, and in general terms, any persons who intend to establish a link between their website and the Website, must comply with the conditions set forth below. Any intended link other than as stipulated in this clause shall require the prior acceptance in writing of GARRIDO ASESORES FISCALES, S.L..
    1. Users may not reproduce or imitate the content of the Website, in whole or in part, or its look and feel, or use frames or inline links to the pages of the GARRIDO ASESORES FISCALES, S.L. Website.
    2. No browser, frame, or browsing environment or bar shall be created over the Website pages.
    3. No false, inaccurate, untrue, or disparaging statements or indications shall be made with regard to the GARRIDO  ASESORES FISCALES, S.L. Website, and in particular it shall not be asserted or suggested that GARRIDO ASESORES FISCALES, S.L. co-operates with or is associated with the content or services offered or made available on the website on which the link is established, or that it has supervised or approved the content or services in any way.
    4. The website on which the link is established shall not feature any trade mark, commercial brand, establishment sign, name, logo, slogan, or any other distinctive sign belonging to GARRIDO ASESORES FISCALES, S.L., with the exception of any signs that form part of the link itself or any other Property that has been licensed in writing in advance by GARRIDO ASESORES FISCALES, S.L..
    5. The website on which the link is established shall not contain any information or content that is unlawful or contrary to the requirements of generally-accepted moral standards or good practice or public order, nor shall it feature content or services that contravene any third-party rights.

     

    TERMINATION OF LICENCES

     

    • GARRIDO ASESORES FISCALES, S.L. reserves the right to terminate or amend any licences granted in accordance with these General Conditions, at any time and for any reason. Without prejudice to this right, GARRIDO ASESORES FISCALES, S.L. may pursue legal action against any use by any user which:
    1. is not in accordance with the terms and conditions stipulated here;
    2. infringes or contravenes the intellectual and industrial property rights or any other similar rights of GARRIDO ASESORES FISCALES, S.L. or any other legitimate third-party holder, or
    3. infringes any applicable regulations.

    Users shall be under a duty to immediately alter or remove any Property belonging to GARRIDO ASESORES FISCALES, S.L. from their website, or to remove any link to the Website, upon request by GARRIDO ASESORES FISCALES, S.L..

     

    PROCEDURE FOR THE NOTIFICATION OF INFRINGEMENTS

    • In the event that any user or third party considers that facts or circumstances exist which constitute evidence of unlawful use of any content and/or service, or of the performance of any unlawful activity on the pages forming part of the Website, or through the Services provided, this may be notified to the Legal Department at the registered office of GARRIDO ASESORES FISCALES, S.L., which is stated above, providing the following information:
    1. The forenames, surnames, ID card (DNI) number, address, telephone number, and e-mail address of the person making the claim, and where appropriate, the signature of the holder of the rights that have allegedly been infringed, or where appropriate, of the person authorized to act on behalf and in representation thereof.
    2. The alleged unlawful activity, and in particular, in the event of an alleged infringement of intellectual or industrial property rights, a precise and concrete description of the protected content and their precise location.

     

    VALIDITY AND AMENDMENT OF THE GENERAL CONDITIONS

    • The legal relationship deriving from access to and use of the Website, as well as the Content and Services featured there, shall be of indefinite duration. Likewise, any party may deem this contractual relationship to be terminated on a unilateral basis at any time, for no other reason than its desire for this termination.
    • Without prejudice to the foregoing, the said relationship shall be deemed to be terminated with immediate effect where GARRIDO ASESORES FISCALES, S.L. publishes a new set of General Conditions. Access to and use of the Website shall imply complete observance and acceptance of the new conditions, and as such, the commencement of a new legal relationship.
    • GARRIDO ASESORES FISCALES, S.L. reserves the right to amend these General Conditions at any time and without prior notice.

     

    ASSIGNMENT TO THIRD PARTIES

    • Users may not assign, transfer, encumber, or subrogate in favour of third parties the rights and duties established in these General Conditions, and where appropriate, in the Special Conditions.
    • GARRIDO ASESORES FISCALES, S.L. may assign, transfer, encumber, or subrogate in favour of third parties, in whole or in part, the rights and duties undertaken in accordance with the contractual relationship set forth here, as well as its contractual position, to any third party, and it shall be understood by way of this clause that users grant sufficient authorization for this purpose.

     

    APPLICABLE LAW AND JURISDICTION

     

    • This Website is operated and controlled by GARRIDO ASESORES FISCALES, S.L. from its offices in Spain. As such, any matters that may arise from access to and/or use of the said Website shall be deemed to be governed by and interpreted in accordance with the Laws of Spain.
    • Where users are domiciled outside of Spain, GARRIDO ASESORES FISCALES, S.L. and the user, in express waiver of the protection of any other jurisdiction, agree to be bound by the competent Courts and Appeal Courts of the Kingdom of Spain.

     

    NOTICES

    • Unless otherwise stated, all notices, requests, agreements, consents, acceptances, approvals, or communications that may be required in accordance with the provisions of the General Conditions, or which are in any other way related thereto, shall be set forth in writing, and shall be sent to GARRIDO ASESORES FISCALES, S.L. by post to the company’s registered office, for the attention of the Legal Department.

     

    FURTHER INFORMATION

    • For any further information, suggestions, or proposals, please contact us at info@garrido.es.
    © Garrido Abogados 2019