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Legal Notice

The owner of this website is SUMMA 4 ASESORES LEGALES Y TRIBUTARIOS, S.L. with CIF No. B85449346 and with registered office at C/Velázquez, 51, 4th Izquierda, 28001 – Madrid, with telephone: +34 91 110 21 00 and Fax No. +34 91 391 00 82, email: infosumma4@summa4.es, with Registration in the Commercial Registry of Madrid: Volume 26,099, Page 100, Section 8, Sheet M470446.

The use of this website attributes the condition of User to whoever does so and implies the acceptance of all the conditions included in this Legal Notice. The User must read these conditions each time he/she accesses this Website, since they can be modified from now on. Some aspects of this website, due to their specialty, may be subject to particular conditions or rules that may replace, complete or modify this Legal Notice, so they must also be accepted by the User who is using or accessing them.

All the contents of this Website (texts, photographs, graphics, images, technology, software, links, audiovisual or sound content, graphic design, source code, etc.), as well as trademarks and other distinctive marks are the property of the owner of the Website or third parties, the User not acquiring any right over them for the mere use of this Website.

The use of this Website for the purpose of damaging the property, rights or interests of the owner of the Website or third parties is prohibited. Any other use that alters, damages or disables the networks, servers, equipment, products and computer programs of the owner of the Website or third parties is also prohibited.

The User must refrain from the following: a) reproducing, copying, distributing, making available to third parties, communicating publicly, transforming or modifying the contents of this Website, except in cases under the law or expressly authorized by the owner of the Website or rights holders; b) reproduce or copy the software or databases existing on this website for private use, as well as communicate them publicly or make them available to third parties when this involves their reproduction; c) extract or reuse all or a substantial part of the contents of this website.

The User is responsible for the accuracy of the information provided through this website. For these purposes, the User responds to the accuracy of all the data that he/she provides and will keep the information provided conveniently updated, so that it corresponds to his/her actual situation. The user will be responsible for the false or inaccurate information that he/she provides and for the damages this causes to the owner of this Website or to third parties.

A User who wants to introduce links to this Website from their own Webpages will be obliged to meet the following conditions: a) the link will only link to the home page, not able to reproduce it in any way; b) frames of any kind may not be established that surround the Website or allow it to be viewed through different Internet addresses or in conjunction with content outside this Website, in a manner that leads to, or may cause, error or confusion in users about the origin of the service or its content, implies an act of unfair comparison or imitation, serves to take advantage of the reputation, brand and prestige of the owner of this Website or is performed in any other way that is prohibited by law; c) no false or inaccurate statement can be made about the owner of this Website, about the quality of its services or about its employees or customers from the page the link leads to; d) The sender may not use the name, brand or any other distinctive mark of the owner of this Website within its page, except in cases authorized by law or expressly permitted by it; e) the page that establishes the link must observe the current legality and may not have or link with illegal, harmful content, contrary to morality and good customs, that produce or may produce the false idea that the owner of this Website endorses or supports the ideas, protests or actions of the sender or that are inappropriate in relation to the activity carried out by the owner of this Website, taking into account the contents and the general theme of the Webpage where the link is established.

The owner of this Website is not responsible for checking that there are no malicious programs or any other harmful IT element. It is the responsibility of the User, in any case, to have adequate tools for the detection and disinfection of these elements. Accordingly, the owner of this Website is not responsible for damage to computer equipment during access to this Website. Likewise, the owner of this Website will not be responsible for the damage caused to Users when the specified damages have their origin in failures or disconnections in the telecommunications networks that disrupt the service of the Website.

This Website includes technical link devices that allow the User to access other Internet pages (links). In these cases, the owner of this Website will only be responsible for the contents and services provided through the links as soon as it knows their illegality and has not deactivated them diligently. If the User considers that there is a link with illegal or inappropriate content, he/she may notify the owner about it, without implying that it is obliged to remove the corresponding link. The owner of this Website does not know the contents and services of the links and so is not responsible for the damages derived from its lack of quality, outdating, unavailability, error, uselessness or illegality and is not responsible for the statements made or the content or services provided through them. If any User is aware that the links refer to pages whose contents or services are illegal, harmful, denigrating, violent or immoral, he/she may contact the owner of this Website indicating this information.

This Legal Notice is governed entirely by Spanish legislation. The User undertakes to make proper use of this Website in accordance with the Law, with this Legal Notice, as well as with the other conditions, regulations and instructions that, if applicable, may apply. The User will be liable to the owner of this Website and against third parties in relation to any damages that may be caused by breaching these obligations.