Terms and conditions

Please read this document carefully. It is the Legal Notice and Terms of Use that cover the access, navigation and use of the website of the company BDO Auditores, S.L.P. located at URL http://www.bdo.es (hereinafter, the “Website”).

1. General information

The Website is operated by BDO AUDITORES, S.L.P., a Spanish company, with registered office at c/ Rafael Calvo 18, Madrid, 28010, registered in the Commercial Register of Madrid, in volume 14413, section 8, folio 201, sheet number M-238188, and holds Tax ID number B‑82387572, and by BDO ABOGADOS Y ASESORES TRIBUTARIOS, S.L.P. a Spanish company, with registered office at c/ Rafael Calvo 18, Madrid, 28010, registered in the Commercial Register of Madrid, in volume 14577, section 8, folio 77, sheet number M-241442, and holder of Tax ID number B-82394735 (the two companies will be referred to, hereinafter, jointly as “BDO”).

BDO Auditores, S.L.P. belongs to the following professional association:

The Spanish Institute of Auditors: http://www.icjce.es/

The Institute of Accountants (ICAC): http://www.icac.mineco.es/

You can contact us quickly and easily at the email address: [email protected]

2. Purpose

BDO, the Webmaster, makes this document available to users in order to comply with its obligations under Act 34/2002 of 11 July, on information society services and electronic commerce, and to inform all users of the Website (the “Users”) of the Website’s terms of use (the “Terms of Use”).

BDO informs you that the Website is governed by the provisions of its own Legal Notice. Please read the other terms and terms of use applicable to the Website.

3. Use of the Website

Both browsing the Website and using its contents are subject to the Terms of Use. Accessing and browsing this Website also imply unqualified acceptance of the legally binding Terms of Use, including acceptance of the Cookies Policy and the Privacy Policy.

BDO can modify the Website and/or Terms of Use in order to make such changes and modifications as it sees fit and deems necessary for its proper operation, without the need for prior notice. These modifications will take effect as from their publication on the Website and you and all other users shall be deemed to have accepted them without qualification when they have been put online. Accordingly, it is your responsibility, before using the Website, to read the Terms of Use carefully. Accessing and using the Website’s contents and services after publication of the modifications or changes to the Terms of Use imply their acceptance.

Both you and other Users of the Website can print these Terms of Use (including the Cookies Policy and Privacy Policy) in order to read them in greater detail.

BDO makes every effort to ensure that the information published on its Website is complete and up to date, and reserves the right to correct its content at any time. However, BDO does not accept liability for any errors or omissions in the contents of the Website and does not guarantee that the information on the Website is accurate, complete or up to date.

You are informed that access to the Website can be interrupted at any time for maintenance purposes, security, or for any other reason.

4. Coordenadas Blog and registration on the Website

Users can subscribe to receive posts published on the Coordenadas Blog and can register on the Website to receive information about BDO services

5. Privacy Policy and Cookies Policy

Please read our Privacy Policy, which governs the way in which we process any kind of personal information you give us, and also our Cookies Policy, which is designed to provide you with clear and precise information about the cookies used on our website.

Any information you send to BDO by email or via the contact form in order to contact us and/or send questions to the Website, register on the Website and subscribe to the Coordenadas Blog, if applicable, is subject to our privacy policy and will be processed in accordance with it. For more information on this subject, please read our Privacy Policy in the section entitled Privacy Policy.

6. Intellectual property

The Website and all the material on it (graphics, source code, designs, illustrations, images, photographs, sound tracks, written text, logos, business names, brand names, and other distinctive signs that appear on it), its programming, edition, compilation and other elements necessary in order for it to function, are the property of BDO or, where applicable, BDO holds a licence or their authors’ express permission to use them. All the contents of the Web are protected by intellectual property legislation.  The reproduction or representation, in whole or in part, of the Website or any of the elements that comprise it, and likewise its modification, it strictly prohibited. The trademarks and domain names that appear on the Website are the exclusive property of BDO. Any unauthorised reproduction of these trademarks or domain names, without prejudice to the form or intention it may take, is strictly prohibited. BDO has adopted all reasonable measures to ensure that the information obtained via the Website is accurate. However, it does not guarantee that said information is accurate, complete and up to date in any way. BDO does not offer any kind of guarantee, express or tacit, in relation to all or part of the contents of the Website. BDO will not accept, under any circumstances, liability for damage, of any kind, arising from the use of its Website.

The licence you are granted to use any content of the Website is restricted to your right to download said content for your private use, provided that said content remains complete.

The use of all or part of the Website, in particular in order to download, reproduce, transmit or represent it for purposes that are not personal, private and non-commercial is strictly prohibited.

BDO declares that it respects the intellectual or industrial property of third parties; accordingly, if you think this Website may be infringing your rights, please contact BDO at the following email address: [email protected]

7. Limited user licence

Subject to the terms provided here, BDO grants you a revocable and non-exclusive licence to access and make personal use of the website, which does not, under any circumstances, include the right to:

  1. Use the Website in any way that might damage the image, reputation, interests or rights of BDO or third parties;
  2. Use the Website for commercial or business purposes (the Website is solely for your personal use) or for fraudulent purposes; or
  3. Use robots, spiders, crawlers, or similar data compilation and extraction tools, or take any other action that may overload, damage, or disable the Website.

BDO may cancel the limited licence provided for in this section at its entire discretion, without prejudice to any other action it may adopt in accordance with the provisions of the applicable legislation on any grounds or in order to correct the breach of these Terms of Use.

Your use of the Website does not imply the assignment in your favour of any intellectual or industrial property right over the Website, its contents and/or the distinctive signs of BDO. Accordingly, and in accordance with these Terms of Use, no part of the Website may be copied, reproduced, republished, downloaded, published on the Internet, transmitted or distributed in any way whatever, except for viewing, without the written consent of BDO. This prohibition also includes the modification of any content of the Website by means of “frames”, or the creation of unauthorised links.

By using the Website, you agree to indemnify BDO and hold it harmless against any loss, claim, damages, costs and expenses (including professional fees, such as lawyers) that BDO may incur as a result of your use of the Web in a way contrary to the Terms of Use.

8. Limitation of Liability

Given the dynamic and constantly changing environment of the information supplied on the Website, BDO makes every effort to ensure, but does not guarantee, that the information it supplies on its Website is absolutely accurate, exact, reliable, useful and/or up to date. The information provided on the Website is intended purely to advise, raise awareness and publicise information. Under no circumstances does it offer or imply a binding or contractual undertaking.

BDO does not accept any responsibility for any decisions you may take based on this information, or for any possible typographic errors that the documents and graphics on the Website may contain. The contents of the information are subject to possible periodic changes without prior notice when it needs to be expanded, improved, corrected or updated.

BDO declines any liability for possible loss or damage that may result from the lack of availability and/or continuity of the Website.

BDO does not guarantee the absence of viruses or other elements on the Website that might affect your computer system. BDO declines any contractual or extracontractual liability to any person/company that uses it and is adversely affected in any way as a result of computer viruses or IT elements of any kind.

BDO will not incur any liability:

  1. For any imprecision, inaccuracy, omission or damage that may result from the intrusion of a third party that has modified information contained on the Website.
  2. In the event of damage resulting from a third party’s unauthorised access of the Website or the impossibility of accessing it.
  3. For the contents of other websites to which you may be automatically redirected, including those that you may access via links on the Website.

You should be aware that communications via open networks are exposed to a wide range of threats that mean that they are not secure. It is your responsibility to adopt all the necessary technical measures to reasonably counter these threats, including having up-to-date systems for detecting malicious software, such as viruses, trojans, etc. and having up-to-date security patches for the browsers concerned.

You are responsible for your use and navigation of the Website. Neither BDO nor any other party that represents BDO or that is a subsidiary of it in the creation and presentation of websites is liable for any direct, indirect, special, punitive, incidental, exemplary damages or for those that arise from the use you make of the Website.

This Website has been checked and tested for correct operation. In principle, it is guaranteed to operate correctly 365 days a year, 24 hours a day. However, BDO does not discount the possibility of its operation being temporarily interrupted for maintenance purposes or due to the possible existence of programming errors, natural catastrophes, strikes or other circumstances that make it impossible for Users to access the Website.

9. Linked Sites

The Website may include technical devices in the form of links that allow the user to access third party websites (hereinafter “Linked Sites”). If the Website redirects the User to the contents of third party websites, where BDO cannot always control the content, BDO would act as a provider of intermediary services, pursuant to the provisions of article 17 of Act 34/2002, of 11 July, on E-commerce and Information Society Services, and is not responsible for the contents of Linked Sites. BDO does not endorse any site, goods or services provided by Linked Sites.

If you consider that a Linked Site contains unlawful, harmful, degrading, violent or inappropriate material, you can inform BDO at the following email address: [email protected]. However, said notification does not oblige BDO to remove the link concerned under any circumstances, nor does it necessarily imply BDO’s effective knowledge of the unlawfulness of the Linked Site’s contents, for the purposes laid down in current legislation.

With regard to the links that the Website offers to our profiles on BDO Social Networks, we inform you that the Terms of Use extend to said profiles on social networks and that Users are solely responsible for their use and compliance with the legal terms of each of the Social Networks.

10. Communications between BDO and the User

The absolute security of any messages sent between BDO and the User via the Internet cannot be guaranteed due to the possibility of their interception and alteration by a third party. BDO is not liable for the loss, interception or modification by a third party of any message via the Internet between BDO and User (irrespective of who is the recipient of the message) and will not be liable to the User or any other party for any damage that may occur as a result.

11. Applicable legislation

The applicable law in the event of any dispute or conflict of interpretation of the terms of this Legal Notice, and any question related with this Website, shall be Spanish common law.

12. Miscellaneous

If any provision of this Legal Notice is declared null and void, it will be withdrawn or replaced. In any case, said declaration of nullity shall not affect the validity of the remaining sections of this legal Notice.

The fact that BDO does not insist on compliance with part of these terms of use shall not constitute a waiver of any of BDO’s rights as referred to in this Legal Advice in relation to past or future actions.