Legal Notice

Legal Notice

Read this document carefully. It constitutes the Legal Notice and Terms and Conditions of Use that regulate the access, browsing and use of the website of “AUDICONSULTORES, ADVOCATS I ECONOMISTES, S.L.P.”, located at the URL (hereinafter the “website”).

Accessing, browsing and using this website implies the user’s express acceptance of all the terms and conditions outlined in this Legal Notice and those stipulated in the Terms and Conditions of Use, with this document having the same validity and scope as any written and signed contract.

The observance and fulfilment of this Legal Notice and the Terms and Conditions of Use will be required of any person accessing, browsing or using the website. If you do not agree with the terms and conditions expressed herein, do not access, browse or use this website.


“AUDICONSULTORES, ADVOCATS I ECONOMISTES, S.L.P.” (hereinafter “AUDICONSULTORES”) is a trading company with CIF B-58073834 and a registered address at Avinguda Diagonal, no. 429, 3º Planta, 08036,Barcelona (Spain), registered in the Commercial Registry of Barcelona: Volume 40498, Sheet 223, Page B 95049, Registration No. 19, whose business aim consists of exercising all professional activities related to the professions of economist and lawyer.

To contact AUDICONSULTORES efficiently and directly, you can do so by email using the following email


2.1. The present Terms and Conditions of Use regulate access to the content and all of the services and products offered by AUDICONSULTORES through its website, in addition to the use of these by users.

AUDICONSULTORES reserves the right to modify the presentation, configuration and content of the website, in addition to the terms and conditions required for its access and/or use. Access and use of the content and services following the implementation of any modifications or changes to the terms and conditions implies the acceptance of the new terms and conditions.

2.2. Notwithstanding the foregoing, access to certain content and the use of specific services may be subject to particular terms and conditions which, depending on the situation, will substitute, complement and/or modify the present Terms and Conditions of Use and, in the event of contradiction, the particular terms and conditions will prevail over the general terms and conditions.

Before using, booking and/or hiring or purchasing said products or specific services offered by AUDICONSULTORES, the user should carefully read the particular terms and conditions, if applicable, created for such effect by AUDICONSULTORES.

The use, booking and/or hiring or purchasing of said products or specific services implies the acceptance of the particular terms and conditions that regulate them in the version published by AUDICONSULTORES at the time when said usage, booking and/or hire or purchase takes place.

2.3.Accessing, browsing and using the website involves and implies the user’s acceptance of the present Legal Notice and the Terms and Conditions of Use it includes.

In this regard, a user is understood to be the person who accesses, browses, uses or participates in the services and activities, whether they be free or for payment, developed on the website.


3.1. Access to the content and use of the services provided by the website are free in nature with the exception of the cost of connection through the telecommunications network supplied by the access provider purchased by users, although some services and content offered by AUDICONSULTORES to third parties through the website may be subject to prior purchase and the payment of a certain amount, which will be specified in their own terms and conditions of purchase.

3.2. Access to the website is prohibited to minors unless they have the express prior authorisation of their parents, guardians or legal representatives, who will be considered responsible for the actions undertaken by minors in their care, in conformity with current legislation. In any case, it will be assumed that a minor who accesses the website does so with the express prior authorisation of his parents, guardians or legal representatives.

3.3. Access and browsing on the website does not require registration, however, access to the booking and/or hiring or purchasing of certain products and/or services may require prior registration with this website through the selection of a username and password by the user.

A personal, non-transferrable password must be generated by the user in accordance with the rules, terms and conditions established by AUDICONSULTORES at all times. The password created by the user will have a limited period of validity.

If the user selects a password that does not fulfil the minimum requirements in accordance with the approved Password Policy in force at AUDICONSULTORES, the user will be notified of this and the conditions that must be met by said password in order to be validated and for the user to be registered in the Users Register of AUDICONSULTORES.

However, the website has the necessary functional nature such that the user may change his password when he deems necessary, for example, if he suspects or confirms the confidentiality of the password has been breached.

3.4. A password will be of a personal, non-transferrable nature. The user promises to make diligent use of his password and keep it secret by not offering it to any third party or AUDICONSULTORES itself.

Consequently, the user is responsible for the appropriate safe-keeping and confidentiality of any usernames and/or password he has selected as a registered user of AUDICONSULTORES, and he promises not to cede their use to third parties, whether temporarily or permanently, nor will he permit access to persons other than the client. The user will be responsible for the illegal use of the website by any illegitimate third party that uses his password for such purpose following the negligent use or loss of the username or password by the user.

Accordingly, it is the obligation of the user to immediately notify managers of the website regarding any action that has enabled the incorrect use of any usernames and/or passwords, such as theft, loss or unauthorised access to these, for the purpose of proceeding to their immediate cancellation. While these actions remain uncommunicated, AUDICONSULTORES will be exempt from any liability that may arise from the incorrect use of usernames and/or passwords by unauthorised third parties.


4.1. This website is governed by Spanish law and both national and international legislation regarding intellectual and industrial property.

In no case will the access and browsing of the user on the website or the use, acquisition and/or purchasing or hiring of products or services offered through the website imply the withdrawal, transfer, licence or full or partial cession of these rights by AUDICONSULTORES. The user has the right to strictly private use, exclusively for the purpose of enjoying the service provided in accordance with these general terms and conditions of use.

References to commercial or registered names and brands, logos or other types of distinctive signs, whether they are owned by AUDICONSULTORES or third party companies, and their use is expressly prohibited without the consent of AUDICONSULTORES or their legitimate owners. At no time, unless expressly declared, will access to or use of the website and/or its content and/or services lend the user any rights over the brands, logos and/or distinctive signs included on the website that are protected by law.

4.2. All intellectual and industrial property rights are reserved regarding content and/or services and, in particular, the modification, copying, reproduction, public communication, transformation or distribution in any way of the entirety or part of the content and/or services included on the website is prohibited for public or commercial purposes if prior authorisation is not expressly granted in writing by AUDICONSULTORES or, if applicable, by the owner of the corresponding rights. The infraction of any of these cited rights may constitute a violation of the present regulations as well as a crime punishable in conformity with the provisions of the Criminal Code.


5.1.The user promises not to use any of the content which AUDICONSULTORES makes available to develop activities that are against the law, moral practises or public order and, in general, the user promises to make use of the content in compliance with the present general terms and conditions of use.

The materials prepared by AUDICONSULTORES for users on this website have been prepared for informative purposes only. The user must consider that such materials may not contain the latest details and updates. Their modification or elimination will be carried out by AUDICONSULTORES without prior warning. Any information provided through this website shall produce no binding effect.

The materials that may be consulted through this website, or which are offered on the same, will not be considered to constitute a professional relationship of any nature with the user. The user should not act based on the materials provided on the present website.

5.2. WhenAUDICONSULTORESprovides services to users which, in any way, enable the disclosure of content by the user through the website, such as distribution lists, chats, news groups, personal page hosting, etc. (hereinafter “active services”), users are obliged to make use of these in compliance with the law, the present terms and conditions, the particular terms and conditions regarding the provision of the service, moral practise, good custom and public order.

AUDICONSULTORES is not responsible for the use each user gives to the materials made available to him on this website, nor is it responsible for the actions the user carries out based on these.

5.3. AUDICONSULTORESreserves the right to exclude the user from active services, without prior warning, in the event the user is carrying out any of the aforementioned activities illegally and, consequently, AUDICONSULTORES reserves the right to exercise the legal actions it deems appropriate. In any case, AUDICONSULTORES is under no obligation to control or not control the content transferred, disclosed or made available to third parties by the user, unless required by current legislation or when required by the appropriate legal or administrative authority.

Any announcement, comment, opinion, declaration or recommendation made within active services will belong exclusively to the users who express said points of view and in no case will it be understood to be made on behalf of AUDICONSULTORES, with AUDICONSULTORES remaining unharmed and free of any liability before any complaint that may arise from the use of these active services by a user in the manner prohibited by this contract or by law.


6.1. In the event the user sends information of any kind to AUDICONSULTORES through the website using the channels available for such purposes, the user declares, guarantees and accepts that he has the right to do so freely and that said information does not infringe on any right regulating intellectual property, brands, patents, commercial secrets or any other third party right, that said information is not confidential in nature and that said information is not harmful to third parties..

6.2. The user assumes responsibility for any communication that he supplies personally or in his name, fulfilling said responsibility without any restriction on the accuracy, legality, originality or ownership of the communication, with AUDICONSULTORES remaining exempt from liability.


7.1. AUDICONSULTORESreserves the right to interrupt access to its website as well as the provision of any or all of the content supplied through the website at any time and without prior warning, whether due to technical, security or control reasons, failures in the electrical supply, or any other cause. Said interruption must be temporary or definitive in nature, and such a circumstance will be communicated to users who may suffer the loss of their information stored in the different services, if applicable.

Consequently, AUDICONSULTORES does not guarantee the reliability, availability or continuity of its website or content, meaning the use of these by the user is undertaken at his own risk, with AUDICONSULTORES not being responsible in this regard at any time.

Regarding active services or other content that is required for registration, AUDICONSULTORES will be able to delete the accounts, content and information of users due to reasons of inactivity or non-use of these. Specifically, AUDICONSULTORES will be able to delete usernames, passwords, accounts and files that have not been accessed or used and/or if the cited content has not been accessed for more than six months.

AUDICONSULTORES will not be responsible for any interruptions to service, delays, errors, poor functioning of the service or, in general, all other inconveniences that arise from causes outside the control of AUDICONSULTORES, and/or those that are due to a fraudulent or guilty action of the user, and/or those that originate from force majeure.

7.2. Notwithstanding the provisions of article 1105 of the Civil Code, it is understood that within the scope of force majeure the effects of the present general terms and conditions of use are included in addition to all events that occur outside the control of AUDICONSULTORES, such as: the death of third parties, operators or service companies; acts of government; a lack of access to third party networks; acts or omissions of public authorities; any others that are the result of natural phenomena, blackouts, etc.; and attacks at the hands of hackers or third parties specialised in the security or integrity of computing systems, as long as AUDICONSULTORES has adopted all of the corresponding, existing, state of the art security measures.

In any case, whatever the cause, AUDICONSULTORES will not assume any responsibility for direct or indirect harm, consequential damages and/or compensation for lost profit. AUDICONSULTORES will have the right, without being obliged to pay compensation to the user in this regard, to temporarily suspend the services and content of the website in order to carry out maintenance, improvement or repair operations to these.

7.3. AUDICONSULTORESis not responsible for the use each user gives to the materials made available on this website, nor is it responsible for the actions he may make based on these materials.

AUDICONSULTORES is not responsible for the way the user utilises the services and products of this website, nor is it responsible for the user’s passwords or other website material, should their actions infringe on intellectual and industrial property rights or any other third party right. In the event adult content were to exist, it is the responsibility of the user or their legal representatives to limit access to minors in their care with mechanisms available on their internet browser or other third party services.

AUDICONSULTORES is not responsible for the damages that may be caused to the user’s equipment due to possible computing viruses contracted by the user from browsing on the website or any other damage derived from browsing.

AUDICONSULTORES does not offer any guarantee regarding the continuity or absence of errors in any of the content accessible via its website, nor does it guarantee the correction of any defect or the absence of viruses and other harmful components on this website or on the server that supplies it.

AUDICONSULTORES is not responsible for the accuracy, lack of use or suitability for a specific purpose of this website or its content; the loss of data or services as a consequence of any delay, lack of delivery, incorrect delivery of the outlined products or the interruption of service; or the accuracy, quality or nature of the information obtained through its content. The applicability of any of the aspects of the content on this website should be consulted with a specialist in the specific area.

In any case, the information provided on this website is designed to complement, not substitute, the advice that should always be obtained directly from accounting, tax, legal or other competent professionals. AUDICONSULTORES strongly advises consulting a professional in the subject before making a decision or carrying out a specific action.

The user will answer for the damage or harm of any nature that AUDICONSULTORES may suffer as a consequence of the failure to fulfil any of the obligations to which the user is subject with these terms and conditions or the particular terms and conditions that are applicable.


Part of the website can store publicity content or can be sponsored. Advertisers and sponsors are the only individuals responsible for ensuring the material issued for its inclusion on the website complies with the applicable laws at any given moment. AUDICONSULTORES will not be responsible for any error, incorrectness or irregularity that the content of advertisers or sponsors may contain.

In any case, to make a complaint related to the publicity content inserted on this website, you should contact the following email


9.1 Links to other webpages.

In the event the user finds links to other webpages through different buttons, links, banners, etc. on the website, these will be managed by third parties.

AUDICONSULTORES does not have the ability, human resources or technical resources to know, control or approve all of the information, content, products and services facilitated by other webpages that may establish links from the website.

Consequently, AUDICONSULTORES will not be responsible for any aspect related to a webpage that may establish a link from the website of AUDICONSULTORES, specifically including, but not restricted to, the functioning, access, data, information, files, quality and reliability of its products and services, its own links and/or any of its content in general.

In this regard, if a user has knowledge of the illegal nature of activities developed through these third party webpages, he should immediately communicate this to AUDICONSULTORES for the purpose of then proceeding to disable the access links to these webpages.

The establishment of any kind of link from the website to another webpage outside the control of AUDICONSULTORES will not imply that there is any kind of relationship, collaboration agreement or dependency between AUDICONSULTORES and the person responsible for the other webpage.

9.2 Links on other webpages that lead to the website.

If any user, entity or webpage wishes to establish some kind of link to this website, they should accept the following clauses:

The link may only direct to the main page or home page of this website, unless expressly authorised in writing by AUDICONSULTORES.

The link must be absolute and complete, which means it must take the user, with one click, to the URL address of this website and the whole screen must completely include the main page of this website. In no case, unless AUDICONSULTORES expressly authorises it in writing, is the webpage where the link is created allowed to reproduce in any way this website, include it as a part of their webpage or insert it within one of their “frames”, or create a browser on any of the website’s pages.

On the webpage where the link is established, it will not be possible in any way to declare that AUDICONSULTORES has authorised said link, unless AUDICONSULTORES has expressly authorised this in writing.

If the entity that is creating the link from its webpage to the website correctly wishes to include the brand, commercial name, denomination, sign, logo, slogan or any other kind of identification element pertaining to AUDICONSULTORES and this website on their webpage, they must previously have been granted the express authorisation of AUDICONSULTORES in writing.

AUDICONSULTORES does not authorise the establishment of a link to this website from webpages that contain illicit, illegal, degrading or obscene content, or information or materials that go against moral practise, public order and generally accepted social norms.


The Privacy Policy of this website is determined by the provisions in the document PRIVACY AND COOKIES POLICY, which is also available on this website and which forms an integral part of this Legal Notice.


11.1. AUDICONSULTORESwill be able to partially or fully modify the terms and conditions outlined in this document by publishing any change in the same manner as this Legal Notice appears or through any communication method aimed at users.

11.2. The validity period of this Legal Notice therefore coincides with the time it is displayed until it is partially or fully modified, when the modified Legal Notice will then come into effect.

11.3. Notwithstanding the provisions stipulated in the particular terms and conditions, AUDICONSULTORES will be able to end, suspend or interrupt access to the content of the website at any time, without the need for prior notice and without the possibility of the user demanding any form of compensation.


The present document is regulated by Spanish law.

For any contentious issues or those involving the website of AUDICONSULTORES, Spanish law will be applicable and the appropriate legal bodies for the resolution of all conflicts derived or related to the use of this website will be the Courts and Tribunals of the city of Barcelona (Spain).