Legal Notice

In compliance with the duty to provide information established in Law 34/2002 on Information Society Services and Electronic Commerce (LSSI-CE) of July 11, the following general information about this website is provided below:

The ownership of this website, https://ruizyasociados.es, (hereinafter, Website) belongs to: , with Tax Identification Number (NIF): B90051350 and registered in: with the following registration details: , whose representative is: Ruiz and Associates Economists and Lawyers S.L., and whose contact details are:

Address: C. Arquitectura nº2, Torre 11, Planta 5, Módulos 1, 4, 41015 Sevilla, - Spain.

Contact telephone number: 954225877

Contact email: secretaria@ruizasociados.org

II. GENERAL TERMS AND CONDITIONS OF USE

The subject matter of the terms: The Website

The purpose of these General Terms of Use (hereinafter, Terms) is to regulate access to and use of the Website. For the purposes of these Terms, the Website shall be understood to mean: the external appearance of the screen interfaces, both static and dynamic, i.e., the navigation structure; and all elements integrated into both the screen interfaces and the navigation structure (hereinafter, Content) and all online services or resources that may be offered to Users (hereinafter, Services).

Ruiz and Associates Economists and Lawyers reserves the right to modify, at any time and without prior notice, the presentation and configuration of the Website and the Content and Services that may be incorporated therein. The User acknowledges and accepts that Ruiz and Associates Economists and Lawyers may, at any time, interrupt, disable, and/or cancel any of these elements integrated into the Website or access to them.

Access to the Website by the User is free and, as a general rule, is free of charge without the User having to provide any consideration in order to enjoy it, except in relation to the cost of connection through the telecommunications network provided by the access provider that the User has contracted.

The use of any of the Contents or Services of the Website may be made by means of the User's prior subscription or registration.

The User

Accessing, browsing, and using the Website, as well as the spaces provided for interaction between Users and between Users and Ruiz and Associates Economists and Lawyers, such as comments and/or blog sections, confers the status of User. Therefore, by accessing the Website, Users accept all the Conditions established herein, as well as any subsequent modifications, without prejudice to the application of the corresponding mandatory legal regulations. Given the importance of the foregoing, Users are advised to read these Conditions each time they visit the Website.

The Ruiz & Associates Economists and Lawyers website provides a wide variety of information, services, and data. The User assumes responsibility for making proper use of the website. This responsibility extends to:

• Use of the information, content and/or services and data offered by Ruiz & Associates Economists and Lawyers in a manner that is not contrary to the provisions of these Conditions, the Law, morality or public order, or that may in any other way imply harm to the rights of third parties or the proper functioning of the Website.
• The User is responsible for the accuracy and legality of the information provided in the forms provided by Ruiz & Associates Economists and Lawyers for access to certain Content or Services offered by the Website. In any case, the User shall immediately notify Ruiz & Associates Economists and Lawyers of any event that could lead to the misuse of the information registered in said forms, such as, but not limited to, theft, loss, or unauthorized access to usernames and/or passwords, in order to proceed with their immediate cancellation.

In any case, Ruiz & Associates Economists and Lawyers will not be responsible for the opinions expressed by Users through comments or other blogging or participation tools that may exist.

Mere access to this Website does not imply the establishment of any type of commercial relationship between Ruiz y Asociados Economistas y abogados and the User.

Always in compliance with current legislation, this Ruiz y Asociados Economistas y Abogados Website is aimed at all people, regardless of their age, who may access and/or browse the pages of the Website.

This website is primarily intended for users residing in Spain. Ruiz & Associates Economists and Lawyers does not guarantee that the website complies, either wholly or partially, with the laws of other countries. If a user resides or is domiciled elsewhere and chooses to access and/or browse the website, they do so at their own risk and must ensure that such access and browsing complies with applicable local laws. Ruiz & Associates Economists and Lawyers assumes no liability whatsoever arising from such access.

III. ACCESS TO AND NAVIGATION ON THE WEBSITE: EXCLUSION OF GUARANTEES AND LIABILITY

Ruiz & Associates Economists and Lawyers does not guarantee the continuity, availability, or usefulness of the Website, nor of its Content or Services. Ruiz & Associates Economists and Lawyers will make every effort to ensure the proper functioning of the Website; however, it is not responsible for and does not guarantee that access to this Website will be uninterrupted or error-free.

Ruiz & Associates Economists and Lawyers does not guarantee that the content or software accessible through this Website is error-free or will not cause damage to the User's computer system (software and hardware). Under no circumstances will Ruiz & Associates Economists and Lawyers be liable for any losses, damages, or harm of any kind arising from access to, browsing of, or use of the Website, including, but not limited to, damage to computer systems or damage caused by the introduction of viruses.

Ruiz & Associates Economists and Lawyers is also not responsible for any damages that may be caused to users by improper use of this Website. In particular, it is not responsible in any way for any failures, interruptions, or defects in telecommunications that may occur.

IV. LINKING POLICY

It is reported that the Ruiz & Associates Economists and Lawyers website provides or may provide Users with linking means (such as, among others, links, banners, buttons), directories and search engines that allow Users to access websites belonging to and/or managed by third parties.

The installation of these links, directories and search engines on the Website is intended to facilitate Users' search for and access to information available on the Internet, and should not be considered a suggestion, recommendation or invitation to visit them.

Ruiz y Asociados Economistas y abogados does not offer or commercialize, by itself or through third parties, the products and/or services available on said linked sites.

Ruiz & Associates Economists and Lawyers offers sponsored content, advertisements, and/or affiliate links. The information appearing in these affiliate links or embedded advertisements is provided by the advertisers themselves. Therefore, Ruiz & Associates Economists and Lawyers is not responsible for any inaccuracies or errors that the advertisements may contain, nor does it guarantee in any way the experience, integrity, or responsibility of the advertisers or the quality of their products and/or services.

Likewise, it will not guarantee the technical availability, accuracy, veracity, validity or legality of sites outside its property that can be accessed through the links.

Ruiz & Associates Economists and Lawyers will in no case review or control the content of other websites, nor does it approve, examine or endorse the products and services, content, files and any other material existing on the aforementioned linked sites.

Ruiz & Associates Economists and Lawyers assumes no responsibility for any damages that may occur due to access, use, quality or legality of the content, communications, opinions, products and services of websites not managed by Ruiz & Associates Economists and Lawyers and that are linked to this Website.

The User or third party who creates a hyperlink from a web page of another, different website to the Website of Ruiz & Associates Economists and Lawyers should know that:

Reproduction —in whole or in part— of any of the Website Content and/or Services is not permitted without the express authorization of Ruiz & Associates Economists and Lawyers.

No false, inaccurate or incorrect statements about the Ruiz & Associates Economists and Lawyers website, or about its content and/or services, are permitted.

With the exception of the hyperlink, the website in which said hyperlink is established shall not contain any element, from this Website, protected as intellectual property by Spanish law, unless expressly authorized by Ruiz & Associates Economists and Lawyers.

The establishment of the hyperlink will not imply the existence of relationships between Ruiz & Associates Economists and Lawyers and the owner of the website from which it is made, nor the knowledge and acceptance of Ruiz & Associates Economists and Lawyers of the content, services and/or activities offered on said website, and vice versa.

V. INTELLECTUAL AND INDUSTRIAL PROPERTY

Ruiz & Associates Economists and Lawyers, either directly or as an assignee, holds all intellectual and industrial property rights to the Website, as well as to the elements contained therein (including, but not limited to, images, sound, audio, video, software or texts, trademarks or logos, color combinations, structure and design, selection of materials used, computer programs necessary for its operation, access and use, etc.). These are therefore works protected as intellectual property under Spanish law, and both Spanish and European Union regulations in this field, as well as international treaties on the subject to which Spain is a signatory, apply to them.

All rights reserved. Pursuant to the provisions of the Intellectual Property Law, the reproduction, distribution and public communication, including making available, of all or part of the contents of this website for commercial purposes, in any medium and by any technical means, is expressly prohibited without the authorization of Ruiz & Associates Economists and Lawyers.

The User agrees to respect the intellectual and industrial property rights of Ruiz & Associates Economists and Lawyers. The User may view the elements of the Website and even print, copy, and store them on their computer's hard drive or any other physical medium, provided that this is exclusively for their personal use. However, the User may not delete, alter, or manipulate any protection device or security system installed on the Website.

If the User or a third party considers that any of the Website Content constitutes a violation of intellectual property rights, they must immediately notify Ruiz & Associates Economists and Lawyers through the contact details in the GENERAL INFORMATION section of this Legal Notice and General Terms of Use.

VI. LEGAL ACTIONS, APPLICABLE LAW AND JURISDICTION

Ruiz & Associates Economists and Lawyers reserves the right to file any civil or criminal actions it deems necessary for the improper use of the Website and Content, or for non-compliance with these Conditions.

The relationship between the User and Ruiz & Associates Economists and Lawyers will be governed by the laws in force and applicable in Spain. Any dispute arising in connection with the interpretation and/or application of these Terms and Conditions will be submitted to the ordinary courts of law, and the parties agree to submit to the jurisdiction of the competent courts and tribunals.