Legal notice

1.- Information right

We inform you that this website https://www.rsm.es/es/ (hereinafter, the "Website") is owned by:

• RSM Spain Holding Company, S.L., registered in the Mercantile Register of Barcelona, volume 45177, folio 215, page 479334, with tax identification number B-66686213.
• RSM Spain Auditores, S.L.P., registered in the Mercantile Register of Barcelona, volume 44635, page 65, sheet B422055, holder of tax identification number B-65795015.
• RSM Spain Consultores, S.L., registered in the Mercantile Register of Barcelona, volume 45345, folio 81, page 484875, with tax identification number B-66719337.
• RSM Spain Corporate Finance, S.L., registered in the Mercantile Register of Barcelona, volume 45345, page 73, sheet 484874, holder of tax identification number B-66719295.
• RSM Spain Asesores Legales y Tributarios, S.L.P., registered in the Mercantile Register of Barcelona, volume 31918, page 50, sheet B201052, with tax identification number B-61900551.
• RSM Spain Servicios Administrativos, S.L., registered in the Companies Register of Barcelona, volume 45847, page 21, sheet B482012, with tax identification number B-66719394.

These entities shall be jointly referred to as "RSM", and their registered offices are located at Calle Entença, 325-335 P.1. 08029 - Barcelona (Spain).

The user (hereinafter, the "User") may contact RSM via the following e-mail address: [email protected].

3.- Use of the Website

The User assumes responsibility for the use of the Website.The Website may provide access to a multitude of texts, graphics, drawings, designs, photographs, multimedia content and information (hereinafter "Content") belonging to RSM or third parties to which the User may have access.

The User undertakes to make appropriate use of the Contents and services offered through the Website and, by way of example, but without limitation, not to use them for:

(i) Engage in activities that are illicit, illegal, or contrary to good faith and public order.

(ii) Cause damage to the physical and logical systems of the RSM Website, its suppliers or third parties.

(iii) Introduce or disseminate computer viruses or any other physical or logical systems that may cause the aforementioned damage.

(iv) Attempt to access, use and/or manipulate the data of RSM, third party suppliers and other users.

(v) Reproduce or copy, distribute, allow public access through any form of public communication, transform or modify the Contents, unless authorised by RSM.

(vi) Delete, hide or manipulate the Contents subject to intellectual or industrial property rights and other data identifying the said rights of RSM or third parties included in the Contents, as well as the technical protection devices or any information mechanisms that may be included in the Contents.

RSM warns that the materials contained in this Website have been included for information purposes only and are therefore insufficient to make decisions or take positions in a specific case.

The User should bear in mind that the materials contained in this Website may not reflect the most recent legislative or jurisprudential status on the issues analysed. Furthermore, these materials may be changed, developed, or updated without prior notice.

RSM shall have the right to investigate and report any of the aforementioned conduct in accordance with the Law, as well as to cooperate with the authorities in the investigation of such actions.

RSM may temporarily suspend access to the Website for maintenance, repairs, updates or improvements without prior notice. However, whenever circumstances allow, RSM shall inform the User, with sufficient notice, of the date on which the services are due to be suspended. RSM is not responsible for the use that Users may make of the Contents included on the Website.

4.- Advertisement

Part of this website may contain advertising content or be sponsored. Advertisers and sponsors are solely responsible for ensuring that the material submitted for inclusion on the Website complies with the laws that may be applicable in each case.

RSM shall not be liable for any errors, inaccuracies or irregularities that may be contained in advertising content or sponsors. In any case, in order to lodge any claim related to the advertising content inserted on this website, please contact the following e-mail address: [email protected].

5.- Intellectual Property

Each and every one of the intellectual property rights over the content and graphic design of this Website (including, but not limited to, images, sound, audio, video, software or text; trademarks or logos, colour combinations, structure and design, selection of materials used, computer programs necessary for its operation, access and use, etc.) are the exclusive property of RSM or of a third party that RSM has authorised to use them. Therefore, RSM has the exclusive right to exploit said content and graphic design.

In accordance with the provisions of Royal Legislative Decree 1/1996, of 12 April, which approves the Revised Text of the Intellectual Property Law, and Law 17/2001, of 7 December, on Trademarks, as well as any other complementary legislation on intellectual property, the reproduction, transmission, adaptation, translation, distribution or public communication, including making available or any other form of commercial exploitation and/or modification of all or part of the content of the Website is forbidden, unless prior and express authorisation has been given by RSM.

RSM does not grant any licence or authorisation to use any of its intellectual and industrial property rights or any other property or right related to the Website and/or the services or content of the Website.

The User undertakes to respect the intellectual and industrial property rights owned by RSM. In this regard, the reproduction and temporary storage of the contents of the Website is permitted as long as this is strictly necessary for the use and visualisation of the Website from a computer/tablet or personal telephone.

The legitimacy of the intellectual property rights over the content provided by Users is the sole responsibility of the Users themselves, who shall be liable for any claim by third parties arising from the unlawful use of the Website content.

6.- Personal data protection

The use of this Website may require Users to provide personal data. RSM treats this type of information in accordance with the applicable legislation, and it is set out in its Privacy Policy.

7.- Responsibility and warranties

7.1.- Responsibility for the use of the Website

RSM declares that it has taken all necessary measures, within its capabilities and taking into account the current state of technology, to ensure the proper functioning and the absence of viruses and harmful components on its Website.

However, RSM cannot be held responsible for:

(i) the lack of continuity and availability of the Content and Services;

(ii) the presence of errors in said Content or the failure to correct any defects that may exist;

(iii) the veracity, integrity or updating of the data provided by Users;

(iv) the interruption of the operation of the Website or computer faults, telephone breakdowns, disconnections, delays or blockages caused by deficiencies or overloads in the telephone lines, data centres, in the Internet system or in other electronic systems, produced in the course of its operation;

(v) the presence of viruses or other harmful components;

(vi) any damage caused by third parties who infringe or violate RSM's security systems.

The User is solely responsible for any infringements that may be incurred or damages that may be caused by the use of the Website, and RSM, its partners, group companies, collaborators, employees and representatives are exonerated from any kind of liability that may arise from the User's actions.

The User is solely responsible for any claim or legal action, judicial or extrajudicial, initiated by third parties against RSM based on the User's use of the Website. If applicable, the User shall bear any expenses, costs and compensation incurred by RSM as a result of such claims or legal actions.

RSM may temporarily suspend access to the Website for maintenance, repair, updating or improvement operations without prior notice. However, whenever circumstances allow, RSM shall inform the User, with sufficient advance notice, of the date on which the Services are due to be suspended.

RSM is not responsible for the use that Users may make of the Contents included on the Website.

7.2.- Responsibility for the operation of the website

RSM shall not be liable for interferences, omissions, interruptions, computer viruses, telephone breakdowns or disconnections in the operation of the electronic system, due to causes beyond its control.

RSM also excludes any liability that may arise from delays or blockages in the operation of this electronic system caused by deficiencies or overloading of telephone lines or the Internet, as well as damage caused by third parties through unlawful interference beyond the control of RSM.

RSM is entitled to temporarily suspend, without prior notice, access to the website for maintenance, repair, updating or improvement operations.

8.- Duration and modification

This Legal Notice shall remain in force indefinitely, and RSM may make changes to the conditions specified in it, which shall come into force from the moment of its publication.

RSM may delete, add, or change both the Contents and the services it provides, as well as the way in which these are located or presented. The conditions published at the time the User accesses the RSM Website are understood to be in force.

Access and/or use of the Website shall be understood as acceptance by the User of this Legal Notice and its conditions and, where appropriate, any changes made to them.

9.- Hyperlinks

RSM assumes no responsibility for links to other applications or websites found on the RSM Website, which may direct the User to other applications or websites over which RSM has no control whatsoever.

In this regard, RSM is not responsible for the information contained in these third-party links or for any effects that may derive from this information.

Therefore, the inclusion of links to other websites or applications does not imply RSM's approval of their contents or the existence of any kind of association between RSM and the owners of other websites or applications.

Consequently, the User accesses the Content under his or her sole responsibility and under the conditions of use that govern them.

10.- Safeguarding and interpretation

This Legal Notice constitutes an agreement between each User and RSM.

If the competent authority declares a provision to be illegal, invalid or unenforceable, such declaration with respect to one or more clauses shall be without prejudice to the validity of the other clauses.

RSM's failure to require strict compliance with any of the provisions of this Legal Notice does not constitute and cannot be construed in any way as a waiver on its part to require strict compliance in the future.

11.- General Information

RSM will pursue the breach of this Legal Notice, as well as any improper use of its website, exercising all civil and criminal actions that may correspond to it by law.

12.- Notifications

RSM may carry out the appropriate communications through the e-mail address provided by Users in the registration forms or through any other means provided in the User's contact data.

13.- Applicable law and jurisdiction

All disputes or claims arising from the interpretation or execution of these Legal Notice shall be governed by Spanish law and shall be subject to the jurisdiction of the Courts and Tribunals of the city of Barcelona.