MUÑOZ-FRESCO ASESORES JURÍDICOS & FISCALES, S.L.P.

In order to comply with article 10 of Law 34/2002 on Information Society Services and Electronic Commerce, we inform users of our data:

Corporate Name: MUÑOZ-FRESCO ASESORES JURÍDICOS & FISCALES, S.L.P.

Registered Office: Valencia (46005), Spain, Gran Vía Marqués del Turia, 62, 1st floor-1st door

VAT Number: B96061247

Phone: (+34) 96 316 29 20

E-Mail: administracion@munozfresco.com

Website: www.munozfresco.com

Registration Details: Commercial Registry of Valencia, Volume 3,576, Book 889, Folio 220

Regulated Activity: FINANCIAL SERVICES, ACCOUNTING, AND LEGAL ADVISORY

1.- OBJECT

MUÑOZ-FRESCO ASESORES JURÍDICOS & FISCALES, S.L.P (hereinafter referred to as MF or the provider), as the owner of the website, provides users with this document, which regulates the use of the website www.munozfresco.com. Through this document, we aim to comply with the obligations established by Law 34/2002, on Information Society Services and Electronic Commerce (LSSICE or LSSI), and inform all users of the website about the conditions of use.

By accessing the website, the provider offers users access to various services and content available on the web.

Anyone who accesses this website assumes the role of a user (hereinafter referred to as the user) and implies full and unconditional acceptance of each and every provision included in this legal notice, as well as any other applicable legal provisions.

As users, it is advisable to carefully read this Legal Notice each time you access this website, as it may undergo modifications. The provider reserves the right to modify any information that may appear on the website without prior notice or obligation to inform users. The publication on the provider’s website is sufficient to make these modifications known.

2.- CONDITIONS OF ACCESS AND/OR USE OF THE WEBSITE.

2.1. Free access and use of the website.

The provision of services by MF is free of charge for all users. However, some of the services provided by the provider through the website may be subject to payment under the general terms and conditions of contract.

2.2. User Registration.

In general, the provision of services does not require prior subscription or registration of users. However, MF conditions the use of certain services on the prior completion of the corresponding user registration. This registration will be carried out as expressly indicated in the respective section of the service.

2.3. Accuracy of information.

All information provided by the user must be truthful. For this purpose, the user guarantees the authenticity of the data communicated through the subscription forms for the services. It is the user’s responsibility to keep all information provided to MF continuously updated to reflect their current situation. In any case, the user shall be solely responsible for any false or inaccurate statements made and for any damages caused to the provider or third parties.

2.4. Minors.

For the use of services, minors must always obtain the prior consent of their parents, guardians, or legal representatives, who are ultimately responsible for all acts carried out by the minors under their care. The responsibility for determining specific content accessed by minors lies with the aforementioned individuals. Therefore, if minors access inappropriate content on the Internet, mechanisms, particularly computer programs, filters, and blocking devices, should be implemented on their computers to limit available content. Although these measures are not infallible, they are particularly useful for controlling and restricting materials that minors can access. MF disclaims all responsibility for any improper use in this regard.

2.5. Obligation to make proper use of the website.

The user undertakes to use the website in accordance with the law and this Legal Notice, as well as with morality and good customs. To this end, the user shall refrain from using the website for illegal or prohibited purposes, actions that may infringe upon the rights and interests of third parties, or any activities that could damage, disable, overload, deteriorate, or prevent the normal use of computer equipment or documents, files, and all types of content stored on any computer equipment of the provider.

In particular, but not limited to, the user agrees not to transmit, disseminate, or make available to third parties any information, data, content, messages, graphics, drawings, sound or image files, photographs, recordings, software, or any other material that:

(a) is contrary to or disregards fundamental rights and public liberties recognized constitutionally, in international treaties, and other applicable laws;

(b) induces, incites, or promotes criminal actions, defamation, insults, violence, or any acts contrary to law, morality, and public order;

(c) induces, incites, or promotes discriminatory actions, attitudes, or thoughts based on sex, race, religion, beliefs, age, or condition;

(d) infringes upon the right to honor, personal or family privacy, or the image of individuals;

(e) in any way harms the credibility of the provider or third parties; and

(f) constitutes illicit, misleading, or unfair advertising.

3.- EXCLUSION OF WARRANTIES AND LIABILITY

The provider disclaims any responsibility for the information published on our website, provided that such information has been manipulated or introduced by a third party unrelated to us.

This website has been reviewed and tested to ensure its proper functioning. In principle, we can guarantee its correct operation 365 days a year, 24 hours a day. However, the provider does not rule out the possibility of certain programming errors or the occurrence of force majeure events, natural disasters, strikes, or similar circumstances that may make access to the website impossible.

MF does not provide any warranty and shall not be held liable, under any circumstances, for damages of any nature that may arise as a result of the unavailability, maintenance, or effective functioning of the website or its services and content; the presence of viruses, malicious or harmful programs in the content; the unlawful, negligent, fraudulent, or contrary use of the website in violation of this Legal Notice and the terms of use; or the lack of legality, quality, reliability, usefulness, and availability of services provided by third parties and made available to users on the website.

The provider shall not be held responsible under any circumstances for damages that may arise from the illegal or improper use of this website.

4.- COOKIES

The provider’s website may use cookies (small information files that the server sends to the computer of the user accessing the page) to perform certain functions that are considered essential for the proper functioning and display of the site. The cookies used are always temporary, with the sole purpose of making navigation more efficient, and they disappear when the user’s session ends.

Under no circumstances will cookies be used to collect personal information.

For more information, please refer to our Cookie Policy.

5.- LINKS

From the website, it is possible to be redirected to third-party content. Since we cannot always control the content provided by third parties, MF assumes no responsibility for such content. However, the provider declares that it will immediately remove any content that may contravene national or international laws, morals, or public order, and will promptly remove the redirection to such websites, notifying the relevant authorities of the content in question.

The provider is not responsible for the information and content stored, including but not limited to forums, chats, blog generators, comments, social media, or any other means that allow third parties to independently publish content unrelated to the provider’s website. However, in compliance with articles 11 and 16 of the LSSICE (Law on Information Society Services and Electronic Commerce), the provider makes itself available to all users, authorities, and security forces, actively collaborating in the removal or, when necessary, blocking of any content that may affect or contravene national or international laws, the rights of third parties, or morals and public order. If a user believes that there may be content that falls under this classification, please notify the website administrator immediately.

6.- PERSONAL DATA PROTECTION

The provider is deeply committed to compliance with personal data protection regulations and guarantees full compliance with the established obligations, as well as the implementation of security measures provided by the European General Data Protection Regulation and Spanish data protection legislation. For more information, please refer to our Privacy Policy.

7.- SOCIAL MEDIA

We inform you that MF may be present on social media platforms. We inform you that MF may be present on social media platforms. The processing of data that users include on these platforms [by becoming followers of the provider on social media (and/or by performing any link or connection action through them)] will be governed by this section, as well as by the terms of use, privacy policies, and access and usage regulations of the respective social media platforms that have been accepted by the user in advance.[haciéndose seguidores del prestador en las redes sociales (y/o realizando cualquier vínculo o acción de conexión a través de estas)] MF will process your data in order to inform you about the activities, products, or services of the provider through these social media platforms, as well as for any other purpose allowed by the social media platform regulations. However, MF will not be responsible for their privacy policies.

The following types of content are prohibited:

– Content that is allegedly illegal according to national, European, or international regulations or engages in allegedly illegal activities or violates principles of good faith.

– Content that infringes upon the fundamental rights of individuals, lacks courtesy on the internet, annoys or may generate negative opinions among our users or third parties, and, in general, any content that MF deems inappropriate.

– Content that contravenes the principles of legality, honesty, responsibility, protection of human dignity, protection of minors, public order, protection of privacy, consumer protection, and intellectual and industrial property rights.

Likewise, MF reserves the right to remove, without prior notice, any content considered inappropriate from the website or corporate social media platform.

8.- INTELLECTUAL AND INDUSTRIAL PROPERTY

The website, including but not limited to the programming, editing, compilation, and other elements necessary for its operation, as well as the designs, logos, texts, photographs, and/or graphics, are the property of the provider or, if necessary, the provider has a license or express authorization from the authors. All website content is duly protected by intellectual and industrial property laws.

Regardless of their intended purpose, total or partial reproduction, use, distribution, and public communication of the content require prior written authorization from the provider. Any unauthorized use by the provider will be considered a serious infringement of the intellectual or industrial property rights of the author.

The designs, logos, texts, and/or graphics that are not owned by the provider but may appear on the website belong to their respective owners, who are responsible for any possible disputes related to them. In any case, the provider has obtained express and prior authorization from the respective owners.

The provider acknowledges the corresponding industrial and intellectual property rights of their owners. The mention or appearance on the website does not imply the existence of rights or any responsibility of the provider regarding them, nor does it imply endorsement, sponsorship, or recommendation by the provider.

To report any possible infringement of intellectual or industrial property rights or any concerns about the website’s content, you can do so via the email address provided above.

9.- APPLICABLE LAW AND JURISDICTION

For the resolution of disputes or issues related to this website or activities carried out on it, Spanish law shall apply, and the parties expressly submit to it. The courts and tribunals of Valencia shall have jurisdiction to resolve any conflicts arising from or related to the use of this website.