1. Ownership

https://www.colomlegal.com/ is an Internet site owned by AINA COLOM CIFUENTES, holder of Spanish Tax Identification Number (NIF) 43173283Y, with registered address at Carrer dels Àngels, 9 Bajo, Local A, 07003 Palma de Mallorca, Illes Balears.

Member no. 7253 of the Illustrious Bar Association of the Balearic Islands (ICAIB) (hereinafter, the “Owner”).
COLOM LEGAL is a boutique tax law firm based on technical excellence, strategic thinking, and a deep knowledge of both international and local complexities.

2. Conditions of Use

By accessing this Website, the User declares that they accept this Legal Notice with all its conditions of use. In any case, this Legal Notice is mandatory and binding; any person who does not accept its conditions must refrain from using the Website and/or the services promoted by the Owner through it.

These conditions do not create any partnership, mandate, franchise, or employment relationship between the Owner and the Users.

This Legal Notice governs the use of this Website, which the Owner makes available to persons who access it in order to provide them with information about its own services and/or those of collaborating third parties, and to facilitate access to and the contracting of such services.

3. Applicable Regulations

This Legal Notice is subject to the provisions of:

Organic Law 3/2018, of 5 December, on the Protection of Personal Data and Guarantee of Digital Rights (LOPDGDD).
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 (General Data Protection Regulation, GDPR).
Guidelines 5/2020 on consent under Regulation (EU) 2016/679.
Law 11/2022, of 28 June, General Telecommunications Law.
Law 34/2002, of 11 July, on Information Society Services and Electronic Commerce.
Royal Decree-Law 13/2012, of 30 March, transposing EU directives in the fields of electricity, gas, and electronic communications.
Guidelines 03/2022 on deceptive patterns issued by the European Data Protection Board (EDPB).
And any subsequent legislation that may amend or develop them.
Both access to the Website owned by the Owner and the use that may be made of the information and content included therein shall be the sole responsibility of the person doing so. Access conditions to the Website are subject to current legislation and to the principles of good faith and lawful use by the User, with any type of action to the detriment of the Owner being generally prohibited. Use of the Website for unlawful or unauthorised purposes is strictly forbidden.

4. Modification of the Conditions of Use

The Owner reserves the right to modify, at any time, the presentation and configuration of the Website, as well as this Legal Notice. For this reason, the Owner recommends that the User read it carefully each time they access the Website. The Legal Notice will always be available in a visible place, freely accessible for any queries.

5. Description of Services

https://www.colomlegal.com/ is the Owner’s Website and serves as an information tool for the services offered.

6. Termination

The Owner reserves the right to interrupt or cancel the Website or any of the services provided therein, at any time and without prior notice, for technical reasons or any other cause, and may also unilaterally modify both the access conditions and all or part of the contents included therein, without prejudice to any rights acquired at that time.

7. Responsibilities

The links contained in the Website may lead to third-party websites. The Owner assumes no responsibility for the content, information, or services that may appear on such sites, which are provided solely for information purposes and under no circumstances imply any relationship between the Owner and the persons or entities that own such content or the sites where they are located.

The Owner shall not be held responsible, under any circumstances, for any damages that Users may cause to this Website or to others, as a result of unlawful or improper use thereof or of the contents and information accessible or provided through it.

The Owner shall not be liable for infringements committed by users of its Website that affect third parties.

The Owner does not guarantee the reliability, availability, or continuity of its Website or Services, and therefore the use of the same by the User shall be at their own risk, with no liability whatsoever being attributed to the Owner.

The Owner shall not be held liable in the event of service interruptions, delays, malfunctions, or in general other inconveniences that have their origin in causes beyond the control of the Owner, and/or due to wilful or negligent action by the User and/or due to force majeure.

For these purposes, and notwithstanding Article 1105 of the Spanish Civil Code, force majeure shall be understood to include, but not be limited to: failures of third parties, operators or service companies, acts of government, lack of access to third-party networks, acts or omissions of Public Authorities, natural phenomena, supply cuts, hacker attacks, or those of specialised third parties, provided that the Owner has adopted reasonable security measures in accordance with the state of the art. In any case, regardless of its cause, the Owner shall not assume any liability for damages of any kind, whether direct or indirect, consequential and/or lost profits.

The Owner will endeavour, to the extent possible, to update and rectify any information hosted on its Website that does not comply with minimum guarantees of accuracy. Nevertheless, errors may exist without malicious intent, and Users are free to verify the content. In this regard, the Owner has no obligation to monitor, and does not monitor, the contents transmitted or made available by Users or collaborators, except where required by current legislation or when requested by a competent Judicial or Administrative Authority.

The Owner cannot be considered responsible for the use of this Website by unauthorised persons or for references that may exist on third-party sites.

8. Indemnification

Users shall hold the Owner harmless from any claim or demand made by third parties related to activities promoted within the Website, the breach of this Legal Notice and other policies incorporated into this document, or the violation of any laws or rights of third parties.

9. Nullity and Ineffectiveness of Clauses

If any clause included in this Legal Notice or other legal texts of the Website is declared totally or partially null or ineffective, such nullity or ineffectiveness shall only affect that provision or the part of it that is null or ineffective, with all other conditions remaining in force, and that provision, or the part of it affected, being deemed not to be included.

10. Notifications

All notifications, requirements, requests, and other communications to be made by the parties in relation to this Legal Notice or other legal texts must be made in writing and shall be deemed duly made when delivered by hand, sent by ordinary mail to the address of the other party, by email, or to any other address or email address that each party may indicate to the other for these purposes.

11. Intellectual and Industrial Property

The intellectual property rights of this Website, its source code, design, navigation structure, and the various elements contained therein are the exclusive property of the Owner, who has the exclusive rights to exploit them in any form and, in particular, the rights of reproduction, distribution, public communication, and transformation, in accordance with applicable Spanish and European Union legislation.

The total or partial reproduction of the contents of this Website without the express written consent of the Owner is strictly prohibited, except for the company that created it. Unauthorised use of these contents by any other person or company shall give rise to legally established liabilities.

The Owner shall market its services under its registered trademarks and commercial signs, as well as those of its suppliers when applicable. Suppliers are the legitimate owners of the registered trademarks and promotional material they may provide for service promotion, and grant the Owner the necessary authorisation for their use, which shall in no case be considered a transfer of ownership. Suppliers shall be exclusively responsible for any third-party claims related to the use of their trademarks, releasing the Owner from any liability regarding intellectual property rights.

Any type of exploitation, including reproduction, distribution, transfer to third parties, public communication, and transformation, of the aforementioned works, creations, and distinctive signs without prior and express authorisation from their respective owners is prohibited. Any breach of this prohibition may constitute an infringement subject to penalties under current legislation.

It is prohibited, except in cases expressly authorised by the Owner, to present this Website or the information contained in it under frames, distinctive signs, trademarks, or trade names of another person, company, or entity, including photographic content, which is considered the exclusive property of the Owner.

Violation of any of the aforementioned rights may constitute a breach of these conditions, as well as a crime punishable in accordance with Articles 270 et seq. of the Spanish Criminal Code.

Users who send to the Website any observations, opinions, or comments via email or by any other means, where the nature of the services makes this possible, are understood to authorise the Owner to reproduce, distribute, publicly communicate, transform, and exercise any other exploitation rights over such observations, opinions, or comments, for the maximum period of copyright protection legally provided and without territorial limitation. This authorisation is understood to be free of charge.

The Owner warns that it cannot be held responsible for comments or any type of contribution by third parties displayed on the Website or on linked external sites. These in no case represent the opinion of the Owner, who reserves the right to delete them if they are considered inappropriate or contrary to its own or third-party interests.

The Owner shall not be held responsible for the use made by the User of the Website Services, or for any material included therein by the User, which may infringe intellectual or industrial property rights or any other rights of third parties.

12. Jurisdiction

For any matters that may arise regarding the interpretation, application, and enforcement of this Legal Notice, as well as any claims that may result from its use, all parties submit to the Judges and Courts having jurisdiction according to applicable law.