Privacy and copyright


1. Through this notice, GM TAX CONSULTANCY, S.L. (hereinafter, the Service Provider) informs users in compliance with Article 13 of EU Regulation 2016/679 of the European Parliament and of the Council, of April 27th 2016, regarding the protection of personal data (hereinafter, the Regulation), in order that they decide expressly, freely and voluntarily, if they wish to provide the personal information that is requested on the website for the provision of its services.

It is also reported that the purpose of the treatment of the data that users provided to us is solely and exclusively for answering the request or consultation they have made through this website and, if applicable, if the users expressly consent this use crossing the appropriate box at the bottom of the data collection form, sending them information about the activities of the Service Provider that may be of interest to you, it is being understood that with the sending of your data you expressly authorize the Service Provider to handle your data with the previous purposes. The consent provided, which is the legal basis that legitimizes the processing of the data, is revocable at any time without affecting the legality of the treatment based on prior consent to its withdrawal.

Unless specifically stated otherwise, it will be considered necessary to complete all the data required in the data form. In the case of not providing all the data considered as necessary, the Service Provider may, depending on the case, not complete the specific request that is made. The data provided will be kept until the moment when users decide to revoke their consent to the treatment.

Users must complete the forms with true, accurate, complete and up-to-date information, assuming and responding to the damages and losses that could be caused by the incorrect completion of the forms with false, inaccurate, incomplete or non-updated information.
The Service Provider has adopted the security levels of protection of the personal data required in the current data protection legislation, installing the technical and organizational measures that are necessary to prevent the loss, misuse, alteration, unauthorized access and other possible risks.
Likewise, the Service Provider undertakes to comply with its obligation of secrecy of personal data and its duty to store them and will take all necessary measures to prevent their alteration, loss, treatment or unauthorized access, taking into account at all times the state of technology.

The users or persons that represent them may exercise the right of access, rectification, deletion and, in their case, opposition in accordance with the provisions indicated in the Regulations, sending a written communication to GM TAX CONSULTANCY, SL at any time to the next postal address: Calle Aribau 218-224, Entresòl 2a, 08006, Barcelona, and / or email address: by certifying the user’s identity.

In the event that the Service Provider provides some type of special service in which it determines specific forecasts different from these, as regards the protection of data, the application of the particular rules indicated for that service in particular above will have priority, in case of incongruity.

The Service Provider reserves the right to modify this policy, informing users of the changes that are introduced in it beforehand.

Users have the right to file a complaint before the “Agencia Española de Protección de Datos” if they believe that their data protection rights have been violated.

2. Pursuant to the provisions of “Ley 34/2002, de 11 de julio, de Servicios de la Sociedad de la Información y Comercio Electrónico”, we inform you that the data identifying the holder (hereinafter “GM TAX”), are: GM TAX CONSULTANCY S.L., carrer Aribau 218-224, Entresòl 2a. 08006. BARCELONA.

Each time you use this Website will be under the application of the Privacy Policy that is in force at this time, so you should review this text to ensure you are happy with it.

The user agrees to make appropriate use of the web no longer use it for illegal or contrary to good faith and (a merely indicative and not exhaustive) law activities; causing damage to the physical and logical systems responsible, its suppliers or third parties, introducing or spreading computer viruses or any other hardware or software capable of causing the aforementioned damage, not to mention all those who violate or transgress the honour, personal or family privacy and image of persons, property rights and all other rights belonging to third parties as a result of the transmission, distribution, storage, availability, reception or access the contents or the image of third parties; the performance of acts of unfair competition and illegal advertising as a result of the transmission, distribution, storage, availability, reception or access to content; the lack of truthfulness, accuracy, completeness, relevance and/or timeliness of letting the user, in any case, the responsible of the website unharmed and undamaged from any claim, court or extracourt process.

Except where expressly described in the Legal Notice and the rest of the regulatory framework of the website, GM TAX CONSULTANCY, S.L. is not liable for damages of any kind that may arise from the lack of accuracy, completeness, timeliness, and errors or omissions that could suffer the contents of this website. Also, links or links contained on this website may lead users to other sites and web pages managed by third parties over which GM TAX CONSULTANCY, S.L. does not exercise any control, so GM TAX CONSULTANCY, S.L. is not responsible for the content or condition of these sites and web pages, nor that they are truthful or fulfil a specific purpose. Access to them through this website does not mean that GM TAX CONSULTANCY, S.L. recommends or approves their contents.

GM TAX CONSULTANCY, S.L. does not guarantee the availability, continuity or infallibility of the operation of the website, and therefore excludes, to the maximum extent permitted by law, any liability for damages of any kind that may be due to lack of availability or continued operation of the website and the services enabled therein, as well as errors in access to different web pages or those from which, if any, such services are rendered.

All communications and notifications made shall be considered effective for all purposes when conducted via e-mail to the e-mail the User has provided. The User is obliged to keep informed GM TAX CONSULTANCY, S.L. all the changes that occur in his/her personal data and in the email address of him/her that responsible has in order to inform about the events it deems appropriate. The User expressly acknowledges that the data have been supplied by him/her and are completely truthful.

All contents of this website, including without limitation, text, graphics, images, website structure, design and source code, as well as logos and trademarks contained therein, are protected by the rules of intellectual property. They may not perform acts of reproduction, modification, distribution, public communication and in general any other form of exploitation, by any means, these elements without the prior written consent of their respective owners. GM TAX CONSULTANCY S.L. will not be responsible for any damages that may result from the use of contents by users or infraction by them of any legal provision.

3. Cookies: By accepting this privacy policy you consent to the use of cookies used on this website, which are described below.

Definition and function of cookies

What cookies are?
A cookie is a file that is downloaded to your computer when accessing certain web pages. Cookies allow a web page, among other things, to store and retrieve information about the browsing habits of a user or his team, and depending on the information they contain and the way of using the device, they can be used to recognize to the user. Depending on who is the entity that manages the domain from where the cookies are sent and treated the data obtained, two types can be distinguished: own cookies and third-party cookies. There is also a second classification according to the time period that remains stored in the client’s browser, which can be session cookies or persistent cookies. Finally, there is another classification with five types of cookies according to the purpose for which the data obtained are processed: technical cookies, customization cookies, analysis cookies, advertising cookies and behavioral advertising cookies. For more information in this regard you can consult the guide on the use of cookies of the” Agencia Española de Protección de Datos”.

What kind of cookies does this website use?
Analysis cookies: These are those that are well treated by us or by third parties, allow us to quantify the number of users and thus to make the measurement and statistical analysis of the use made by the users of the service offered. To do this, it analyzes its navigation on our website in order to improve the offer of products or services that we offer. This website uses Google Analytics, a web analytics service developed by Google, which allows measurement and analysis of navigation on web pages. In your browser you can see four cookies for this service: _utma, _utmb, _utmc and _utmc. According to the previous typology it is about own cookies, of session and of analysis. You can find more information about this and disable the use of these cookies at the following address: httpss://

Through the web analytics, information is obtained relative to the number of users accessing the web, the number of page views, the frequency and repetition of the visits, their duration, the browser used, the operator providing the service, the language , the terminal you use, or the city to which your IP address is assigned, information that makes possible a better and more appropriate service on the part of this web page.

In no case we treat data of a personal nature or capture browsing habits for advertising purposes.

Acceptance of Cookies Policy
GM TAX CONSULTANCY, S.L. assumes that you accept the use of cookies. However, it shows information about your cookie policy at the top of any page of the website with each login so that you are aware.

In view of this information, it is possible to carry out the following actions:

Accept: To accept the placement and / or reading of Google’s analytical cookies.
Modify your settings: You can obtain more information on what are cookies, know the cookies policy of GM TAX CONSULTANCY, S.L. and modify the configuration of your browser.

How to block or remove cookies?
You can allow, block or delete cookies installed on your computer by configuring browser options installed on your computer. In each browser the operation is different, the ‘Help’ function will show you how to do it.

Internet Explorer:”ie-10”

In addition, you can also manage the cookies store in your browser through tools such as the following:
Your online choices:

4. This Legal Notice and Privacy Policy shall be governed by and construed in each and every one end under Spanish law. The user, expressly waiving any other jurisdiction that might apply, submits, except in cases where the law provides otherwise, to the jurisdiction of the Courts of Barcelona to resolve any dispute that may arise concerning the interpretation, application and enforcement of this legal notice, as well as claims that may arise from any use of this website.