General Terms and Conditions

1. Identification of the Service Provider and Purpose

1.1. Identification

These General Terms and Conditions (hereinafter, the "General Terms" or the "Terms") set out the framework under which IBERIANTAX SOLUTIONS, S.L., whose identification details are set out below, provides its Services to Users through the Website www.iberiantax.com (hereinafter, the Site):

• Trading name: IBERIANTAX SOLUTIONS, S.L.
• Tax ID: B67802249
• Registered address: Calle María Agnesi, Edificio Disset, Floor 2, Unit C9, ParcBit (07121), Mallorca, Balearic Islands, Spain.
• Email:contact@iberiantax.com
• Website:https://www.iberiantax.com
• Registration: Mercantile Register of the Balearic Islands, Volume 2926, Page 206, Sheet PM 92589.

(Hereinafter, "IberianTax" or the "Provider").

1.2. Purpose

The purpose of these Terms is to regulate the framework applicable to the engagement and provision of the Services offered by IberianTax. These General Terms, together with the Legal Notice, the Particular Terms of the Services and the Privacy Policy and Cookies Policy, constitute the entire agreement between the User and IberianTax in relation to the Services contracted and prevail over any prior communications or agreements relating to their subject matter.

1.3. Order of precedence

These General Terms are supplemented by the Particular Terms of the Services, which regulate the specific aspects of the Service contracted and form an integral part of the contractual relationship between the Provider and the User.

The Particular Terms of each Service shall apply to the User provided they have been expressly accepted, by ticking the box made available for this purpose prior to payment for the Service contracted.

In the event of any discrepancy or contradiction between these General Terms and the Particular Terms of a given Service, the provisions of the Particular Terms shall prevail in respect of the specific Service to which they refer.

2. Definition of User and acceptance of the Terms

2.1. Definition of User

For the purposes of these Terms, a distinction is made between:

• (a) User: natural or legal person who creates an account on the Site and engages IberianTax's Services, whether on their own behalf or on behalf of a Taxpayer. The User is the contracting party with IberianTax and is responsible for payment of the Services contracted.
• (b) Taxpayer: natural or legal person, with full legal capacity, on whose behalf the Services are provided. The Taxpayer may or may not be the same person as the User.

For the purposes of the Consolidated Text of the Spanish General Law for the Protection of Consumers and Users (Royal Legislative Decree 1/2007, hereinafter "TRLGDCU"):

• (i) A User who is a natural person and engages the Services for themselves, in their capacity as Taxpayer, for a purpose unrelated to their commercial, business, trade or profession, shall qualify as a consumer.
• (ii) A User who engages the Services in the course of their professional or business activity (hereinafter, Business User) — including, among others, administrative agencies, tax advisers, real estate agencies, property managers or any other natural or legal person acting on behalf of one or several Taxpayers — shall not qualify as a consumer.

2.2. Acceptance of the Terms

To engage paid Services, the User must express their acceptance in an express and informed manner, by ticking the box made available for this purpose before making payment for the Service.

If the User does not accept the Terms, they must refrain from using the Site and, in particular, from engaging the Services.

2.3. Modification and discontinuation of the Services

IberianTax may modify, expand, suspend or discontinue the Services offered, their features or their fees, as well as these Terms, where justified reasons exist such as regulatory changes, evolution of the Service, technical or security reasons, or strategic decisions of the company.

Modifications to these Terms shall not affect Services already engaged and pending execution, which shall be governed by the Terms in force at the time of their engagement.

For Services of a continuous or recurring nature (including subscription Services), modifications shall be communicated to the User at least thirty (30) days before they come into force. If the User does not accept the new Terms, they may terminate the Service before it comes into force without penalty. Continued use of the Service after the new Terms come into force shall imply tacit acceptance of the new conditions.

3. Obligations of the User

3.1. Identification and representation obligation

• (a) Identification. The User must hold a valid identification document. The Taxpayer must necessarily hold a NIE or NIF for the purposes of filing their tax returns in Spain. However, they may dispense with a NIE or NIF for the engagement of other Services, as detailed in the Particular Terms corresponding to each Service contracted.
• (b) Representation. Where the User engages the Services on behalf of one or several Taxpayers other than themselves, they warrant that they:
  • (i) Hold sufficient authorisation from each Taxpayer to provide their data to IberianTax, engage the Services in their name and authorise the electronic filing of their tax returns or applications;
  • (ii) Have informed the Taxpayer of the processing of their personal data by IberianTax, in the terms required by data protection regulations.

The Business User undertakes to retain documentary evidence of the Taxpayer's authorisation to engage the Service and to provide it to IberianTax or the competent supervisory authority when so requested. The User shall hold IberianTax harmless against any claims arising from the absence or insufficiency of representation powers.

Failure to provide such evidence within a reasonable period shall entitle IberianTax to suspend the Service.

3.2. Information provided by the User

The User is solely responsible for all information, data, values and documentation they provide to IberianTax. The User warrants that such information is truthful, accurate, complete and up to date, and undertakes not to provide incorrect, incomplete, false or misleading information.

In particular, the User declares and accepts that all economic and tax values entered or provided through the Website — including values, acquisition and transfer prices, deductible expenses, income amounts, returns, withholdings or any other data of an economic or tax nature — are deemed to be true and have been declared under their exclusive responsibility.

In particular, the User states that the data relating to their tax residence are true and undertakes to obtain and retain the tax residence certificate issued by the competent authority when required.

3.3. Supporting documentation

Unless expressly stated otherwise in the Particular Terms of the Service contracted, the User shall not provide IberianTax with invoices, contracts, expense receipts or any other document evidencing the data declared.

The User is solely responsible for retaining such documentation for a minimum period of four (4) years — or such other period as may be established by applicable regulations in each case — and for providing it directly to the competent administration or body when so requested.

3.4. Indemnity obligation

The User undertakes to hold IberianTax harmless against any claim, penalty, surcharge, interest, administrative requirement or loss that may arise from the inaccuracy, falsity or incompleteness of the information provided, as well as from breach of their tax obligations or of these Terms. This indemnity obligation shall not extend to damages attributable to wilful misconduct, gross negligence or breach of essential obligations by IberianTax, or to those cases where IberianTax's liability cannot be limited under applicable regulations.

Where the User acts on behalf of the owner or owners of the property, or on behalf of a different Taxpayer, they shall hold IberianTax harmless against any claims brought by the Taxpayer or by third parties arising from the absence or insufficiency of information to them regarding the engagement or scope of the Service.

3.5. Payment obligation

The User undertakes to pay:

• (a) the fees corresponding to the Services contracted with IberianTax, in accordance with the prices published on the Site at the time of engagement; and
• (b) where so provided in the Particular Terms of the Service contracted, the amounts corresponding to taxes, fees, duties, public charges, disbursements or other amounts that must be transferred to the competent administration, registry or body for the effective execution of the Service.

Both items shall be displayed to the User in a clear, itemised manner and prior to confirmation of the order.

Total or partial non-payment shall entitle IberianTax not to start, to suspend or to terminate the Service, in the terms set out in section 12.

3.6. Subscription Services

Where the Services contracted consist of a recurring subscription — with periodic monthly, annual or other charges — the following rules shall apply, without prejudice to the specific provisions contained in the Particular Terms of the Service:

• (a) The User undertakes to keep the payment methods associated with the subscription up to date and to ensure the availability of sufficient funds at the time of the charge.
• (b) IberianTax shall send the User a prior notice of the next charge at least 7 days in advance, through the means of communication set out in section 14.1 of these Terms.
• (c) If, when due, IberianTax is unable to execute the charge for reasons attributable to the User — including, by way of example, expired, cancelled or insufficient-balance payment methods — IberianTax may automatically suspend the provision of the Service until payment is regularised and, in the event of persistent non-payment, terminate the contract in the terms set out in section 12.

The specific conditions of each subscription Service — including periodicity, price, regularisation period, automatic renewal and cancellation — shall be set out in the Particular Terms of the corresponding Service.

3.7. Other obligations of the User

• (a) Duty of cooperation. The User undertakes to cooperate with IberianTax in the performance of the contractual obligations and to provide, diligently and within the reasonable deadlines indicated, any additional information or documentation that may be required for the correct provision of the Service.
• (b) Compliance with tax obligations. The Taxpayer is solely responsible for compliance with their tax obligations vis-à-vis the Spanish Hacienda and other competent administrations, as well as the applicable legal deadlines. IberianTax does not monitor the User's legal deadlines and assumes no liability for non-compliance therewith.
• (c) Handling of administrative communications. Any communication, requirement, notification or dispute originating from the Agencia Tributaria or other bodies shall be addressed directly to the Taxpayer. IberianTax does not receive or manage such communications, unless the User expressly engages a specific Service that includes them. The User is responsible for handling, in time and proper form, any administrative communications received.

4. Right of withdrawal

4.1. Period

The User who qualifies as a consumer has a period of fourteen (14) calendar days to withdraw from the contract without needing to provide justification, except in the cases set out in article 103 of the TRLGDCU.

4.2. Loss of the right

The User is informed and acknowledges and accepts that they shall lose their right of withdrawal once the Service contracted has been fully executed by IberianTax.

4.3. Definition of executed Service

For the purposes of the preceding section, the Service shall be deemed to have been fully executed, as a general rule:

• (a) Where the Service consists of the preparation and filing of tax returns, once IberianTax has filed the return with the Agencia Tributaria or has sent it to the User for filing, regardless of whether it has not yet been effectively filed by the User.
• (b) Where the Service consists of the management, obtaining or processing of documents, certificates or applications before public or private bodies, once IberianTax has initiated its work to file the application with the relevant body, regardless of whether the corresponding body has processed the application or not.

4.4. Specific provisions

The Particular Terms of the Services may specify, depending on the nature of the Service contracted, the precise moment at which its execution is deemed to have been completed for the purposes of loss of the right of withdrawal. In the absence of a specific provision, the general rules set out in the preceding section shall apply.

4.5. Manner of exercising the right

To exercise the right of withdrawal, the User must notify IberianTax by means of a statement clearly and unequivocally expressing their decision to withdraw, sent by postal mail or email to the contact addresses indicated in section 16 of these Terms.

4.6. Refund of amounts

In the case of valid and timely withdrawal, IberianTax shall proceed to refund the amounts paid as Service fee within a maximum period of fourteen (14) calendar days from receipt of the withdrawal notice. Amounts corresponding to taxes, fees, duties or any other sums that have been transferred to public administrations or third parties shall not be refunded; their recovery must be processed by the Taxpayer directly with the corresponding body.

No amount shall be refunded where the Service is deemed to have been executed in accordance with the provisions of clause 4.3 and the Particular Terms of the Service contracted.

4.7. Express exclusion

The right of withdrawal and the corresponding refund of amounts shall not apply to the Business User who engages IberianTax's Services in the course of their professional or business activity.

4.8. Withdrawal form

For the purposes of article 97.1.i) of the TRLGDCU, the following withdrawal form template is made available to the User, the use of which is optional:

"For the attention of IBERIANTAX SOLUTIONS, S.L. (contact@iberiantax.com): I hereby give notice of the exercise of my right of withdrawal from the contract for the following Service: [Service identification] with reference number: [Service reference number] contracted on: [Date of engagement]. Yours sincerely: [Full name], [DNI or NIE], [email address]"

5. Authorisation

5.1. General authorisation

By accepting these Terms and paying the corresponding fee, the User expressly authorises IberianTax — and its employees or collaborators — to process the information provided, calculate the corresponding amounts, prepare and complete the relevant forms or documents and, where applicable, electronically transmit the application or return to the relevant public administration or body.

Where the User engages the Service in their capacity as Business User, the provisions of section 3.1(b) shall apply.

The User acknowledges that the information transmitted to the Agencia Tributaria or other bodies shall be stored in their systems and shall be governed by their respective policies. IberianTax has no control over such policies or over the processing that such bodies carry out of the information.

5.2. Authorisation to act before third parties

Provision of the Service may require the User to grant IberianTax a specific authorisation enabling it to act in their name and on their behalf before the Land Registry, the certification authority, the local council, the Agencia Tributaria or other relevant bodies.

To this end, and where the specific Service contracted requires the granting of a signed representation by the User, IberianTax shall send the User the corresponding authorisation document by whichever means is appropriate in each case (email or through the Site). The User must return it duly signed by the same means or, where applicable, by the means indicated by IberianTax, within the reasonable period communicated.

The signature and return of the authorisation is a necessary condition for IberianTax to be able to start or continue providing the Service. Consequently:

• (a) IberianTax shall not commence processing of the Service until it has received the signed authorisation.
• (b) IberianTax assumes no liability for delays in the execution of the Service that are a consequence of the absence, delay or defective signature of the authorisation by the User.
• (c) If the User does not return the signed authorisation within a reasonable period, IberianTax may suspend or terminate the Service in the terms set out in the General Terms, with no right to refund of the amounts paid in proportion to the Service already executed and, in any event, with no right to refund of disbursements transferred to third parties.

6. Prices and payments

6.1. Prices and fees

The prices and fees of the Services are expressed in euros and include the applicable legal VAT, constituting final prices. The amount shall be displayed to the User clearly and completely before confirmation of the order.

6.2. Payments and incidents

Engagement of any Service requires prior payment of the corresponding fee, which shall be displayed to the User before confirmation of the order.

Payment is processed through specialised payment gateway providers. In the event of a technical incident preventing payment, the User shall receive an error notification and the order shall not be processed until payment has been successfully completed.

IberianTax shall not be liable for delays, incidents or failures in payment processing arising from causes beyond its control, including, by way of example and without limitation, payment gateway failures, banks, communication systems or interruptions of third-party services. In such cases, the Service shall remain suspended until correct confirmation of payment.

6.3. Payment confirmation and Service start

Once IberianTax has correctly received payment, the User shall receive confirmation by email, from which point IberianTax shall start providing the Service in the terms set out in the applicable Particular Terms of the Service.

6.4. Amounts transferred to third parties

Where, due to the nature of the Service, the amount paid by the User includes sums intended for taxes, fees, registry duties or other amounts to be transferred to public administrations, registries or bodies, such amounts are not refundable by IberianTax, even in the event of denial of the proceeding.

In any event, their recovery must be processed by the User directly with the corresponding body.

6.5. Invoicing

• (a) Content. Unless otherwise stated in the Particular Terms of the Service, the fee paid by the User includes:
  • (i) IberianTax's fees, subject to applicable VAT; and
  • (ii) where applicable, the duties, fees, public charges or other disbursements payable to the administration, registry, certification authority or competent body for the execution of the Service, which shall be reflected in the invoice as disbursements, duly itemised, in accordance with applicable tax regulations.
• (b) Issuance. As a general rule, the invoice corresponding to the Service contracted shall be issued automatically once payment is confirmed and shall be sent to the User by email to the address registered in their account. Exceptionally, where for operational, technical reasons or due to the particularities of the Service contracted automatic issuance is not possible, the invoice shall be issued manually within a reasonable period.
• (c) Availability. The User shall have permanently available all invoices issued by IberianTax in the panel of their User account, from where they may consult and download them at any time.
• (d) Invoicing details. The User is responsible for providing truthful, accurate and up-to-date invoicing details. Any rectification or reissue of invoice for reasons attributable to the User (incorrect details, changes requested after issuance, etc.) may be carried out in accordance with applicable tax regulations, without altering the accrual date of the Service.

7. Nature of the Service provided

7.1. Purpose of the Service

IberianTax is an online processing and management platform that provides its Services exclusively on the basis of the information, data and documentation provided by the User, and in accordance with the regulations applicable at any given time.

The Services consist, as the case may be, of the preparation, calculation, management, processing, filing and, where applicable, signing of tax returns, documents, certificates, applications and other related procedures before the Agencia Tributaria, public registries, certification authorities, local councils or other competent bodies.

The specific scope of each Service is detailed in its corresponding Particular Terms.

7.2. Scope of the service

IberianTax's Services are of an exclusively management and processing nature. In no event do they constitute or replace tax, legal, accounting, financial or professional advice of any kind.

IberianTax does not analyse, evaluate or take a position on the suitability, advisability or tax optimisation of the positions adopted by the User in their returns or applications. If the User requires personalised advice on their specific situation, they must consult a qualified professional.

7.3. Service based on the User's data

IberianTax provides the Services exclusively on the basis of the information supplied by the User, without verifying its truthfulness or substantive accuracy. The function of evaluating, verifying and correcting such information rests exclusively with the User.

7.4. Best-efforts service

The Services provided by IberianTax are best-efforts services and not result-based services. The effective obtaining of resolutions, certificates, numbers, authorisations or any other documents requested depends on the Agencia Tributaria, registries, certification authorities or other competent bodies and is beyond IberianTax's control. The denial, delay or request for correction by such bodies shall not constitute a breach by IberianTax.

8. IberianTax's liability

8.1. General regime

IberianTax is liable to the User for the performance of the contractual obligations it assumes under these Terms, in the terms set out in applicable legislation. In particular, IberianTax shall be liable for the correct technical functioning of the platform, the proper execution of the Services contracted and the diligent performance of its professional obligations in providing the Service.

The limitations and exclusions of liability provided for in this section shall be understood to extend to IberianTax's employees, collaborators, agents, representatives and suppliers.

8.2. Best-efforts obligation

In accordance with the nature of the Service described in section 7.4, IberianTax is not liable for the effective obtaining of the certificates, numbers, authorisations, documents or resolutions requested, whose issuance depends exclusively on the competent administration, registry, body or entity and is beyond IberianTax's control.

Denial, delay, request for correction or any other administrative incident shall in no case constitute a breach by IberianTax.

8.3. Nature of the Service: no representation

The User accepts and understands that IberianTax does not act as a representative of the User or Taxpayer before the Agencia Tributaria, public bodies or other third parties, except to the extent strictly necessary for the execution of the specific Service contracted. With regard to communications originating from the Agencia Tributaria or other bodies, the provisions of section 3.7(c) shall apply.

8.4. Cases excluded from liability

In no event shall IberianTax be liable for:

• (a) Damages or losses arising from fortuitous events or force majeure, including, by way of example, generalised failures of telecommunications, electricity supply, internet, massive cyber-attacks on third-party infrastructures, administrative or judicial decisions and other cases provided for in applicable legislation.
• (b) Damages or losses attributable to third parties unrelated to IberianTax, such as banks, payment gateways, telecommunications service providers or public bodies, without prejudice to the liability that may correspond to such third parties under applicable regulations.
• (c) Damages or losses arising from the User's breach of these Terms, misuse of the Service, lack of diligence in safeguarding their access credentials, or absence or insufficiency of representation powers when the User acts as a Business User.
• (d) The unavailability or temporary interruption of the Site for duly justified technical, maintenance, update or improvement reasons.
• (e) The truthfulness, accuracy, completeness or currency of the data, documents or information provided by the User, nor the consequences arising from its incorrectness, falsity or incompleteness (including surcharges, interest, penalties or other losses that the competent administration or body may impose on the Taxpayer).
• (f) The decisions, actions, requirements, inspections, reviews, resolutions or communications of the Agencia Tributaria or other public or private bodies, control of which lies outside IberianTax's scope.
• (g) The consequences arising from the filing of returns, applications or any other procedures outside the legally established deadlines where the delay is attributable to the User or the Taxpayer, including, among other cases, the late, incomplete or incorrect delivery of the information, data or documentation necessary for the provision of the Service.

8.5. Subcontracting of ancillary technical services

IberianTax may subcontract to specialised providers the provision of certain ancillary technical services necessary for the execution of the Service, including, by way of example, infrastructure hosting, payment gateway, electronic communications and support tools. IberianTax remains liable to the User for the correct functioning of the Service regardless of the providers it uses for its provision.

8.6. Prolonged force majeure

Where the fortuitous events or force majeure cases set out in section 8.4(a) substantially affect IberianTax's ability to provide the Service for a period exceeding fifteen (15) calendar days, IberianTax shall inform the User by the means set out in section 14.1 and may choose between: (i) resuming provision once the cause ceases, with deadlines in progress being suspended for the duration of the event; or (ii) terminating the Service, with a pro rata refund of the part of the Service not executed up to that date. The chosen option shall be communicated to the User with express indication of the resulting effects.

8.7. Quantitative limitation of liability for the Business User

Where the User qualifies as a Business User, IberianTax's aggregate liability for any claims arising from the contractual relationship shall be limited to the amount equivalent to the fees actually paid by the User to IberianTax during the twelve (12) months prior to the event giving rise to the claim.

This limitation shall not apply in cases of wilful misconduct or gross negligence by IberianTax, nor in those other cases where the limitation of liability is not legally admissible.

The limitations set out in this section do not in any way affect the mandatory rights of the User who qualifies as a consumer.

9. Execution deadlines

9.1. Nature of the estimated deadlines

The execution deadlines indicated for each Service are estimated periods counted in working days from confirmation of payment and refer exclusively to the actions carried out by IberianTax. They do not include response, processing or resolution times attributable to the Agencia Tributaria, public registries, certification authorities, local councils or other third parties, whose duration is beyond IberianTax's control and does not commit its liability.

9.2. Delays or incidents attributable to third parties

IberianTax assumes no liability for delays, errors, denials or incidents attributable to the Agencia Tributaria, public registries, certification authorities, local councils, banks or other third parties involved in the execution of the Service, in accordance with the provisions of section 8 of the General Terms.

10. Handling of correction requirements

Where, in the course of processing, the Tax Administration or another competent body requires the correction of defects, submission of additional documentation or any other action, IberianTax shall communicate that requirement to the User. Providing the correction or additional documentation within the required period shall be the User's exclusive responsibility, without prejudice to IberianTax being able to assist in its processing on the terms expressly agreed.

11. Engagement process

11.1. Process steps

Engagement of the Services through the Site is carried out by the User following the steps below:

• (a) Selection of the Service and, where applicable, completion of the corresponding form or tool with the data required for its execution;
• (b) Review of the data entered by the User and of the economic information of the order (fee, applicable taxes, disbursements where applicable);
• (c) Express acceptance of these General Terms, of the Particular Terms of the Service contracted and of the Privacy Policy, by ticking the boxes made available for this purpose;
• (d) Payment of the corresponding fee, in accordance with section 6; and
• (e) Confirmation of the order by IberianTax by sending an email to the address registered by the User.

11.2. Review and confirmation of the data

Before confirming and paying for the Service, IberianTax makes the data entered available to the User for review and approval, allowing modifications up to the moment of confirmation. The User is required to diligently check the accuracy, completeness and correctness of the information before confirmation.

Once submission is confirmed, the User declares and warrants that the information provided is complete and correct for the purposes of the Service contracted, in accordance with section 3.2.

11.3. Conclusion of the contract

The contract shall be deemed concluded at the moment IberianTax confirms the order to the User by the email set out in section 14.1, once payment has been received. From that moment, IberianTax shall start providing the Service in the terms set out in these Terms and in the Particular Terms of the Service contracted.

12. Suspension and Termination of the contract

12.1. Suspension or termination due to lack of User cooperation

Where the User does not provide the information, documentation or action reasonably required by IberianTax for the execution of the Service, or fails to do so within the indicated deadlines, IberianTax may:

• (a) suspend provision of the Service until the User regularises their situation; and
• (b) if the lack of cooperation persists for a reasonable period, terminate the Service with no right to a refund of amounts paid by the User.

12.2. Suspension or termination due to lack of signature of required authorisations

In accordance with the description in section 5.2 of the Terms, the User accepts that certain Services require the User to grant a specific authorisation enabling IberianTax to act in their name and on their behalf before the Agencia Tributaria, public registries, certification authorities, local councils or other bodies, in the terms set out in the Particular Terms of the corresponding Service.

Failure to sign or to return within a reasonable period the specific authorisations required under section 5.2 shall entitle IberianTax to suspend or terminate the Service. The effects are governed by section 12.4.

12.3. Suspension or termination due to non-payment

Total or partial failure to pay the fees or amounts to be transferred to third parties, in accordance with section 3.5 and, where applicable, section 3.6, shall entitle IberianTax not to start, to suspend or to terminate the Service on the terms set out in this section.

12.4. Effects of suspension and termination

• (a) Amounts paid to IberianTax. In the event of termination of the contract for the causes set out in sections 12.1, 12.2 and 12.3, no refund shall be due for the amounts corresponding to the part of the Service effectively executed up to the moment of termination.
• (b) Disbursements and amounts transferred to third parties. Amounts corresponding to taxes, fees, duties, public charges or other sums that have been effectively transferred to the competent administration, registry or body shall not be refunded by IberianTax. Their recovery, where applicable, must be processed by the User directly with the corresponding body.
• (c) Consumer rights. The provisions of this section are without prejudice to the mandatory rights of the User who qualifies as a consumer, as well as the right of withdrawal regulated in section 4 of these Terms.
• (d) Communication. IberianTax shall notify the User of the suspension or termination by the means set out in section 14.1.

12.5. Supervening impossibility not attributable to the User

Where, once the Service has been engaged, its provision cannot be completed for reasons not attributable to the User, such as regulatory or administrative changes, supervening legal or material impossibility, decisions of the Agencia Tributaria, public registries, certification authorities, local councils or other competent bodies, technical incidents unrelated to the User or any other external circumstance preventing reasonable continuation of the processing, IberianTax may terminate the Service and assess, depending on the degree of execution achieved, the total or partial refund of the amounts paid as Service fee.

In such case, IberianTax may retain the proportional part corresponding to work already performed, reviews, verifications, administrative actions, operational costs, third-party costs or internal actions carried out up to the date of termination.

In no case shall amounts corresponding to taxes, fees, duties, public charges, disbursements or other sums that have been transferred to public administrations, registries, certification authorities or other third parties be refunded by IberianTax; their recovery, where applicable, must be processed by the User directly with the corresponding body.

Refunds that, where applicable, are approved by IberianTax shall be made preferably by the same payment method used by the User, except in case of technical impossibility, within a reasonable period from the confirmation of the refund. All of the above is without prejudice to the mandatory rights of the User who qualifies as a consumer.

13. Personal data protection and cookies

The controller of the personal data collected through the Site is IBERIANTAX SOLUTIONS, S.L., whose identification details appear in section 1 of these Terms.

Processing shall be carried out in accordance with Regulation (EU) 2016/679 (GDPR), Spanish Organic Law 3/2018 (LOPDGDD) and other applicable regulations, in the terms detailed in our Privacy Policy, which the User must expressly and independently accept prior to registration and to engagement of the Services.

The Site uses its own and third-party cookies for the purposes and in the terms detailed in the Cookies Policy published on the Site. The User may configure their cookie preferences at any time through the configuration panel made available for this purpose.

Where the User acts on behalf of a different Taxpayer and provides IberianTax with personal data of third parties, they warrant having informed such persons and having the necessary legal basis in accordance with data protection regulations.

For further information, please consult our Privacy Policy.

14. Final provisions

14.1. Notifications

Contractual communications between IberianTax and the User shall be made by email to the address registered by the User in their account and, additionally, by visible notice in the User panel of the Site. They shall be deemed made at the time of sending by IberianTax or of being made available in the User panel, whichever occurs first. It is the User's responsibility to keep the email address provided up to date and to review communications received through the aforementioned channels.

Communications that the User must address to IberianTax may be sent to the contact email indicated in section 16 or, where applicable, through the channels made available in the User panel.

14.2. Assignment

IberianTax may freely assign its contractual position and the rights and obligations arising from these Terms to any company of its group or to a third party, including in cases of merger, demerger, transfer of business unit, change of control or any corporate reorganisation, without the need for the User's consent, provided that such assignment does not impair the User's rights recognised in these Terms or in applicable regulations. IberianTax shall inform the User of the assignment by the means set out in section 14.1.

The User may not assign the rights and obligations arising from the Service without the prior written consent of IberianTax.

14.3. Language and prevailing version

These Terms have been originally drafted in Spanish. Where IberianTax publishes translations into other languages for informational purposes, in the event of any discrepancy between the Spanish version and any translation, the Spanish version shall prevail. The foregoing is without prejudice to the mandatory rights of the User who qualifies as a consumer and habitually resides in a Member State of the European Union other than Spain.

14.4. Severability

If any provision of the Terms, in whole or in part, is declared illegal, invalid or unenforceable, the remaining provisions shall remain in full force and effect to the extent permitted by law.

14.5. No waiver

The failure to exercise or the late exercise by IberianTax of any right or power recognised in these Terms may not be interpreted as a waiver thereof. Waiver of any right arising from these Terms shall only be valid when made in writing and with express reference to the right waived.

15. Applicable law and jurisdiction

15.1. Applicable law

These Terms shall be governed by and construed in accordance with Spanish law.

However, where the User qualifies as a consumer and habitually resides in another Member State of the European Union, the choice of Spanish law shall not deprive them of the protection afforded by the mandatory provisions of the law of their place of habitual residence.

15.2. Jurisdiction

• (a) Where the User qualifies as a consumer, disputes arising from these Terms shall be submitted to the courts and tribunals competent under applicable law; the User may opt for those of their domicile, those of the place of performance of the obligation or any others that mandatory regulations recognise to them.
• (b) Where the User engages the Services in the course of their professional or business activity, both parties expressly submit, waiving any other jurisdiction that might correspond to them, to the jurisdiction of the Courts and Tribunals of Palma de Mallorca, Spain.

15.3. Alternative dispute resolution

In accordance with European and Spanish consumer protection regulations, the User who qualifies as a consumer may submit any dispute arising from the provision of the Services to the accredited alternative dispute resolution (ADR) bodies in consumer matters applicable in their country of residence.

Without prejudice to the foregoing, the User may address any complaint directly to IberianTax at the email contact@iberiantax.com, with IberianTax undertaking to acknowledge receipt and respond as promptly as possible.

16. Contact details

For any query, suggestion or complaint relating to these General Terms or to the Services contracted:

• Email:contact@iberiantax.com
• Postal address: Calle María Agnesi, Edificio Disset, Floor 2, Unit C9, ParcBit (07121), Mallorca, Balearic Islands, Spain.