Legal Notice & Terms of Use (LSSI)

ITM Corporate Advisory & Tax, S.L., as the entity responsible for this website (the “Operator” and/or the “Controller”), makes this document available to users in order to comply with the obligations set out in Law 34/2002, of 11 July, on Information Society Services and Electronic Commerce (LSSI-CE), and to inform all users of the website regarding its terms and conditions of use.

Any person accessing this website assumes the role of User and undertakes to observe and comply with the provisions herein, as well as any other applicable legal provisions.

The Operator reserves the right to modify any information that may appear on the website, without any obligation to provide prior notice to Users; publication on the website shall be deemed sufficient.

1. Identifying Information

Trade name: ITM Corporate Advisory & Tax
Legal entity: ITM Corporate Advisory & Tax, S.L.
Tax ID (NIF): B24916017
Registered office: Campo Volantín 31, Bajo Dcha, 48007 Bilbao (Spain)
Email: liaison@itmcorporate.com (or your official privacy email)
Phone: +34 946 470 667 (format as shown on site)
Company registry: Registered with the Bizkaia Mercantile Registry, Electronic Folio IRUS1000463048359, Sheet BI-86489, Entry 1.

Head Office — Bilbao–Madrid
International presence: Panama (Obarrio, Calle 60, Bv1645 S/N, Floor 12, Unit 12-D)
UK · Netherlands · UAE (Dubai) · Saudi Arabia · Shanghai · Morocco (Tangier) · Mexico · USA (Miami)

2. Purpose of the Website

Through this website, Users may access information regarding our services, operating model, and contact channels.

3. Privacy & Personal Data

Where access to certain content or services requires the provision of personal data, Users warrant that the data provided is truthful, accurate, authentic, and up to date. The Operator will process such data in accordance with its nature and purpose, under the terms set out in the Privacy Policy.

4. Informational Nature — No Legal or Tax Advice

The content of this website is provided for informational purposes only and does not constitute legal, tax, or professional advice, nor does it replace a tailored professional consultation.

Communications sent through the website forms or by email do not create a professional-client relationship (including attorney–client relationship). Such a relationship shall only exist once the Operator expressly accepts the engagement, and where applicable, the parties execute an engagement letter / terms of engagement.

Users are advised not to submit sensitive or confidential information until the engagement has been formally accepted and secure channels have been enabled.

5. Intellectual and Industrial Property

The User acknowledges and accepts that all content displayed on the website, including (without limitation) designs, texts, images, logos, icons, buttons, software, trade names, trademarks, and any other signs capable of industrial or commercial use, is subject to intellectual and industrial property rights, which belong exclusively to the Operator and/or third parties.

Accordingly, the User undertakes not to reproduce, copy, distribute, make available, publicly communicate, transform, or modify such content without proper authorisation. Access to the website does not imply any waiver, transfer, licence, or assignment, in whole or in part, of such rights, unless expressly stated otherwise.

It is prohibited to remove, circumvent, or manipulate copyright notices, technical protection devices, or any information mechanisms contained in the content. The Operator reserves the right to take all legal measures available to protect its legitimate rights.

6. User Obligations

The User undertakes to:

• use the website and its content lawfully and appropriately, in accordance with applicable law, these terms, good faith, generally accepted morals and good customs, and public order;
• provide and maintain the technical means required to access the website;
• provide truthful personal data when completing forms and keep it updated.

In addition, the User shall refrain from:

• using the website or content for unlawful, prohibited, or harmful purposes;
• accessing or attempting to access restricted areas without authorisation;
• causing damage to the Operator’s systems or those of suppliers or third parties;
• introducing or spreading malware (including viruses) or any system capable of causing harm;
• accessing, using, or manipulating the Operator’s data, third-party providers’ data, or other Users’ data;
• reproducing or distributing content without proper authorisation;
• removing or manipulating intellectual/industrial property notices;
• obtaining content through means other than those made available or normally used on the internet, where such means create risk of damage or impairment.

Where the User is provided with credentials (passwords), the User must keep them confidential and use them diligently. Any theft, loss, or unauthorised access must be notified immediately so the Operator may cancel or secure access. Until such notification occurs, the Operator shall not be liable for misuse.

7. Liability and Disclaimer

The Operator does not guarantee uninterrupted access, nor the correct viewing, downloading, or usefulness of the content, which may be affected by factors beyond the Operator’s control.

The Operator may interrupt the service or terminate the relationship with the User if the User’s use of the website or services is contrary to these Terms.

The Operator shall not be liable for damages, losses, claims, or expenses arising from use of the website, including (without limitation):

• interference, interruptions, failures, omissions, breakdowns, delays, blocks, or disconnections due to telecommunications deficiencies, overloads, or errors, or causes beyond the Operator’s control;
• unlawful intrusions through malicious programs (e.g., viruses);
• improper or inappropriate use of the website;
• security or navigation errors arising from browser malfunction or use of outdated versions.

The Operator shall remove, as soon as reasonably possible, content that may generate harm once it is notified.

The User agrees to indemnify and hold the Operator harmless against any damages arising from third-party claims, actions, or demands resulting from the User’s access or use of the website, including use of bots, crawlers, or similar tools imposing an unreasonable load.

8. Links (Hyperlinks)

Users are not permitted to reproduce the website or its content by means of a hyperlink, framing, or similar, without express written authorisation.

The website may include links to third-party websites in order to facilitate access to information of collaborators and/or sponsors. The Operator is not responsible for the content of such third-party websites and does not act as guarantor of the services or information they may offer.

Users may create a limited, revocable, and non-exclusive link to the homepage for private, non-commercial use, provided that:

• the linking site does not misrepresent its relationship with the Operator;
• it does not include the Operator’s trademarks or distinctive signs without permission;
• it does not include unlawful, offensive, obscene, discriminatory, or public order–contrary content;
• it links only to the homepage and does not frame or embed the website.
  The Operator may request removal of any link at any time, and the linking party must remove it immediately.

9. Data Protection

Where Users provide personal data to access certain services, the Operator will process such data and apply appropriate security measures, in accordance with GDPR, LOPDGDD, and LSSI-CE. Users may consult the applicable terms and purposes in the Privacy Policy.

10. Cookies

The Operator reserves the right to use cookie technology to recognise Users and personalise the website experience (e.g., language selection or preferred content), subject to applicable cookie rules.

Cookies may collect technical information such as IP address. Where third-party cookies are used (e.g., analytics), the third party may act as an independent controller for certain processing.

Users may configure their browser to be notified of cookie reception and to prevent installation. For details, please consult the Cookie Policy.

11. Statements and Warranties

In general, the website content and services are informational. Therefore, no warranties or representations are provided regarding the content or services, including warranties of legality, reliability, usefulness, truthfulness, accuracy, or merchantability, except where such exclusions are not permitted by law.

12. Force Majeure

The Operator shall not be liable for failure to provide service due to prolonged power outages, telecommunications interruptions, social conflicts, strikes, rebellion, explosions, floods, acts or omissions of government, or any other force majeure or unforeseen events.

13. Governing Law and Jurisdiction

These Terms of Use and the use of the website are governed by Spanish law. Any dispute shall be submitted to the Courts and Tribunals of the registered office of the Operator, unless mandatory law provides otherwise.

If any provision is found unenforceable or void under applicable law or by a court/administrative decision, such unenforceability shall not affect the validity of the remaining provisions. The Operator shall replace the affected provision with a valid and enforceable one that best achieves the original intent.