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Legal notice

In accordance with article 10 of Spanish Law 34/2002 on Information Society Services and Electronic Commerce (LSSI-CE), the identification details of the owner of this website and the terms governing its use are set out below.

Last updated: September 2026

This English version is provided for information purposes. In case of discrepancy, the Spanish version shall prevail.

01Owner identification

Owner
ITBA ADVISORS S.L.
Trade name
ITBA International Tax Business Advisors, part of Grupo Asesor Candel
NIF
B93905669
Registered office
Calle Julio Antonio, 31, 2nd floor, 46007 Valencia (Spain)
Operations centre
Calle San Vicente Mártir, 71, 3rd floor, door 6, 46007 Valencia
Phone
+34 96 116 39 80
Registry details
[Commercial Registry: volume, folio, sheet and entry]

ITBA is a member of AECE (Asociación Profesional de Expertos Contables y Tributarios de España) and AECA (Asociación Española de Contabilidad y Administración de Empresas), and carries out its activity in line with their codes of ethics and good professional practice.

02Purpose and acceptance

This legal notice governs access to, browsing and use of this website. Accessing it makes you a user and implies acceptance of these terms, the Privacy Policy and the Cookie Policy.

The owner may change the presentation, configuration and content of the website, and these terms, at any time. The version in force is the one published at any given time.

03Terms of use

Users undertake to use the website in accordance with the law, good faith, public order and these terms. In particular, users must not:

  • Use the website for unlawful purposes or in ways that harm the rights and interests of others.
  • Introduce or spread computer viruses or any system that may damage the systems of the owner or third parties.
  • Attempt to access restricted areas of the systems of the owner or third parties.
  • Submit false data, or data of third parties without their consent, through the forms.

04Informational content

The information published on this website is general and informational. It does not constitute legal or tax advice and does not replace professional analysis of each specific case, especially in a field such as tax, which is subject to frequent regulatory change.

Sending an enquiry through the form, by email or by phone does not in itself create a professional relationship. That relationship only arises when both parties accept the corresponding engagement.

05Intellectual and industrial property

All website content —text, images, graphic design, code, logos, the ITBA brand and the name and methodology "3th-P System"— belongs to the owner or to third parties who have authorised its use, and is protected by the Spanish Intellectual Property Act (Royal Legislative Decree 1/1996) and Trademark Act 17/2001.

Its reproduction, distribution, public communication or transformation, in whole or in part, is prohibited without the owner's express written authorisation, except for the user's private use.

06Disclaimer

The owner does not guarantee the continuous availability of the website or that its content is free of errors, although it takes reasonable steps to prevent and correct them. It will not be liable for damage arising from service interruptions, technical failures, viruses or decisions taken by users based on the informational content without appropriate professional advice.

07Links

This website may include links to third-party sites. The owner does not control and is not responsible for their content or privacy policies. If it becomes aware that linked content is unlawful, it will remove the link as quickly as possible, in accordance with article 17 of the LSSI-CE.

08Data protection and cookies

The processing of users' personal data is governed by the Privacy Policy. The use of cookies is described in the Cookie Policy.

09Governing law and jurisdiction

These terms are governed by Spanish law. Where the user is a consumer, the courts of the user's place of residence will have jurisdiction. In all other cases, the parties submit to the courts of the city of Valencia.