1) IDENTIFICATION.

This legal notice regulates the use of the website WWW.GLOBALACCOUNTING.ES (hereinafter, THE WEBSITE), owned by GLOBAL ACCOUNTING & AUDITING S.L. (hereinafter, OWNER OF THE WEBSITE).

The OWNER OF THE WEBSITE, in compliance with Law 34/2002, of July 11, on information society services and electronic commerce, informs you that:

– Its corporate name is: GLOBAL ACCOUNTING & AUDITING S.L.
– Its trade name is: GLOBAL ACCOUNTING & AUDITING S.L.
– Its CIF is: B92060433
– Its registered office is at: Jacinto Benavente 11, Edificio Marbeland ES 29601 Marbella, Spain
– Registered in the Commercial Registry of: MALAGA, VOLUME 2350, FOLIO 140, SHEET
MA-36937

To communicate with us, we provide different means of contact
detailed below:

– Telephone: 952828252
– Email: REVISORN@GLOBALACCOUNTING.ES

All notifications and communications between users and the OWNER OF THE
WEBSITE will be considered effective, for all purposes, when made via postal mail or any other means detailed above.

2) USERS.

Access and/or use of this portal of the OWNER OF THE WEBSITE, creator of the site, attributes the condition of USER, who accepts, from said access and/or use, the General Conditions of Use reflected here. These Conditions will apply independently of the General Contracting Conditions that may be mandatory.

3) USE OF THE PORTAL.

The website and its services are freely accessible and free of charge; however, the
OWNER OF THE WEBSITE conditions the use of some of the services offered on its website to the
prior completion of the corresponding form, to become a user of the
portal.

The user guarantees the authenticity and timeliness of all data communicated to the
OWNER OF THE WEBSITE and will be solely responsible for any false or inaccurate statements made.

The user expressly agrees to make appropriate use of the contents and services of the OWNER OF THE WEBSITE and not to use them for, among others:

a. Disseminate content that is criminal, violent, pornographic, racist, xenophobic, offensive, advocates terrorism, or, in general, contrary to the law or public order.

b. Introduce computer viruses into the network, or perform actions that may alter, damage, interrupt, or generate errors or damage to the electronic documents, data, or physical and logical systems of the OWNER OF THE WEBSITE or third parties; as well as hinder the access of other users to the website and its services through the massive consumption of the computer resources through which the OWNER OF THE WEBSITE provides its services.

c. Attempt to access the email accounts of other users or restricted areas of the computer systems of the OWNER OF THE WEBSITE or third parties and, if applicable, extract information.

d. Infringe intellectual or industrial property rights, as well as violate the confidentiality of the information of the OWNER OF THE WEBSITE or third parties.

e. Impersonate another user, public administrations, or a third party.

f. Reproduce, copy, distribute, make available, or otherwise publicly communicate, transform, or modify the contents, unless authorized by the holder of the corresponding rights, or it is legally permitted.

g. Collect data for advertising purposes and send advertising of any kind and communications for sales or other commercial purposes without prior request or consent.

4) PRIVACY POLICY.

4) PRIVACY POLICY.

The OWNER OF THE WEBSITE wishes to inform the users and clients of
A.- Identification of the data controller.
The OWNER OF THE WEBSITE, with CIF B92060433, informs the user and client of its website of the existence of an automated data activity log called CLIENTS, where the personal data communicated by the user and the client are collected and stored to manage their request.

B.- Updating of policies.

The OWNER OF THE WEBSITE will modify, without prior notice, this privacy policy whenever necessary to adapt it to any legislative, regulatory, jurisprudential, administrative change or to adapt said policy to the instructions issued by the Data Protection Agency or legitimate purpose of any modification of this policy, notwithstanding the above, it will be published and notified on the website of the OWNER OF THE WEBSITE.

For all the above, the OWNER OF THE WEBSITE recommends users to periodically read these policies in order to be aware of the changes made to them.

C.- Purpose of the activity log.

The OWNER OF THE WEBSITE does not request data from internet users visiting its website, except for merely identifying data, therefore, the communication of personal data by the user to the OWNER OF THE WEBSITE through its website can only be understood to occur when they voluntarily use the contact form service or other means of communication to contact the OWNER OF THE WEBSITE, since in these cases the processing of data is inevitable and implicit in the communication system. For these cases and those described in the following section, the entity informs the client that the data processing is carried out for the following purposes: Carry out all management related to the preparation of budgets, contracting and provision of services of the OWNER OF THE WEBSITE, to the company to which it belongs or, if applicable, to the interested party who requests it.

C.- Purpose of the Activity Register.

As well as attend to and respond to communications received and commercial prospecting to keep users informed of potential promotions. D.- Consent.

It is informed that, when the user does not maintain commercial relations with the

OWNER OF THE WEBSITE, and sends an email or communication to the OWNER OF THE WEBSITE, indicating other personal data, said user will be giving their free, unequivocal, specific, informed, and express consent for the processing of their personal data by the OWNER OF THE WEBSITE, for the purposes established above, as well as to attend to their communication or send documentation.
For the same purposes, the OWNER OF THE WEBSITE informs that if the client sends an email or communicates their personal data to the OWNER OF THE WEBSITE due to the position they hold in a company, whether as an administrator, manager, representative, and/or any other position as a contact person in the company, it will be understood that such communication entails the provision of their free, unequivocal, specific, informed, and express consent for the processing of their personal data by the OWNER OF THE WEBSITE, for the purposes established above.

E.- Identification of the recipients regarding whom the OWNER OF THE WEBSITE plans to make transfers or access data on behalf of third parties.

E.- Identification of the recipients regarding whom the OWNER OF THE WEBSITE plans to make transfers or access data on behalf of third parties.

Likewise, the OWNER OF THE WEBSITE informs the user that any other data transfer that must be made will be communicated to them when provided for by the RGPD, informing them expressly, precisely, and unequivocally of the recipients of the information, the purpose to which the data will be destined, and the nature of the transferred data, or if applicable, when the RGPD establishes it, the user’s specific, informed, and unequivocal consent will be requested in advance.

Notwithstanding the above, the OWNER OF THE WEBSITE informs the user and the client that any processing of personal data is subject to the current legislation in Spain on data protection, established by the RGPD and its complementary and development regulations. In this regard, the OWNER OF THE WEBSITE is only responsible for and guarantees the confidentiality of the personal data requested from the user through the website.

F.- Data quality.

The OWNER OF THE WEBSITE warns the user that, unless there is a legally constituted representation, no user can use the identity of another person and communicate their personal data, so the user must always bear in mind that they can only include personal data corresponding to their own identity and that are adequate, relevant, current, accurate, and true. For these purposes, the user will be solely responsible for any damage, direct and/or indirect, caused to third parties or the OWNER OF THE WEBSITE, by using personal data of another person, or their own personal data when they are false, erroneous, not current, inadequate, or irrelevant. Likewise, the user who uses the personal data of a third party will be responsible to them for the obligation of information established in the RGPD for when the personal data has not been collected from the data subject, and/or for the consequences of not having informed them.

G.- Exercise of the rights of Access, Rectification, Limitation of processing, Portability, Cancellation, Opposition to processing, and Deletion of data.

The OWNER OF THE WEBSITE informs the user of the possibility of exercising their rights of access, rectification, limitation of processing, portability, opposition to processing, and deletion of their data, as well as the right to file a complaint with the Control Authority by writing to the OWNER OF THE WEBSITE at the following address: AVENIDA RICARDO SORIANO, 22, PLANTA 5 or by email to REVISORN@GLOBALACCOUNTING.ES, attaching in both cases their ID or identity card.

H.- Use of forms for the collection of personal data.

In the contact forms existing on the website, where personal data is collected, the user must expressly consent and prior to sending them, the acceptance and knowledge of the privacy policy by checking the box “I have read and accept the privacy policy,” and whose content can be accessed through the attached link that will refer to this legal notice. If the checkbox is not marked by the user, the data contained in these forms will not be sent.

I.- Security measures adopted in relation to the processing of personal data.

The
OWNER OF THE WEBSITE informs the user that, in accordance with the provisions of the RGPD, it has adopted the necessary technical and organizational measures to guarantee the security of personal data and prevent alteration, loss, processing, or unauthorized access, taking into account the state of technology, the nature of the data stored, and the risks to which they are exposed. Likewise, the

OWNER OF THE WEBSITE guarantees the user compliance with the duty of professional secrecy regarding the personal data of users and the duty to keep them.
J.- More information about the privacy policy.

If you want to obtain more information about our privacy policy, you can click on the following link on our website (include link to the second-layer privacy policy that we refer to)

5) INTELLECTUAL AND INDUSTRIAL PROPERTY.

By Virtue of the Provisions of the Current Legislation Regulating Intellectual Property,

the reproduction, distribution, and public communication, including its modality of making available, of all or part of the contents, such as texts, photographs, graphics, images, icons, technology, software, as well as its graphic design and source codes, of this website, for commercial purposes, on any medium and by any technical means, without the authorization of the OWNER OF THE WEBSITE, are expressly prohibited.
All the contents of the website constitute a work whose ownership belongs to the
OWNER OF THE WEBSITE, without any of the exploitation rights over them being understood to be transferred to the user, beyond what is strictly necessary for the correct use of the website.

In short, users who access this website can view the contents and, if applicable, make authorized private copies provided that the reproduced elements are not subsequently transferred to third parties, nor installed on servers connected to networks, nor are they subject to any type of commercial exploitation.
WEBSITE OWNER, without any of the exploitation rights over them being understood as transferred to the user, beyond what is strictly necessary for the correct use of the website.

In short, users who access this website may view the contents and, where appropriate, make authorized private copies, provided that the reproduced elements are not subsequently transferred to third parties, installed on servers connected to networks, or subject to any type of commercial exploitation.

Likewise, all trademarks, trade names, or distinctive signs of any kind
that appear on the website are the property of the WEBSITE OWNER, and it cannot be
understood that the use or access to it grants the user any rights over
them.

The establishment of a hyperlink does not imply in any case the existence of relationships
between the WEBSITE OWNER and the owner of the website where it is established, nor
the acceptance and approval by the WEBSITE OWNER of its contents or
services. Those who intend to establish a hyperlink must previously
request written authorization from the WEBSITE OWNER. In any case, the
hyperlink will only allow access to the home page or landing page of our
website, and must refrain from making false, inaccurate,
or incorrect statements about the WEBSITE OWNER, or include unlawful content
contrary to good customs and public order. The WEBSITE OWNER is not
responsible for how each user uses the materials made available on this
website or for actions taken based on them.

6) EXCLUSION OF WARRANTIES AND LIABILITY.

The content of this website is general in nature and is for informational purposes only,
without fully guaranteeing access to all content, nor its
completeness, accuracy, validity or timeliness, nor its suitability or usefulness for a specific
purpose.

The WEBSITE OWNER excludes, to the extent permitted by law,
any liability for damages of any nature arising from:

a. The impossibility of accessing the website or the lack of truthfulness, accuracy, completeness
and/or timeliness of the contents, as well as the existence of defects of any
kind in the content transmitted, disseminated, stored, made available or
accessed through the website or the services offered.

b. The presence of viruses or other elements in the contents that may cause
alterations to computer systems, electronic documents, or user data
.

c. Non-compliance with laws, good faith, public order, traffic customs, and this
legal notice as a result of incorrect use of the website. In particular, and

as an example, the WEBSITE OWNER is not responsible for
third-party actions that violate intellectual and industrial property rights,
trade secrets, rights to honor, personal and family privacy, and one’s own
image, as well as regulations regarding unfair competition and illegal advertising.

7) MODIFICATION OF THESE CONDITIONS AND DURATION.

The WEBSITE OWNER may modify these conditions at any time,
being duly published as they appear here. The validity of the
cited conditions will depend on their display and will remain in effect until they are
modified by others duly published.

8) LINKS.

The WEBSITE OWNER disclaims any responsibility regarding information
found outside this website and not directly managed by our webmaster. The
function of the links appearing on this website is exclusively to inform the user
about the existence of other sources capable of expanding the content offered by this
website. The WEBSITE OWNER does not guarantee or take responsibility for the
operation or accessibility of linked sites. Nor does it suggest, invite or recommend
visiting them, and therefore will not be responsible for the results obtained. The
WEBSITE OWNER is not responsible for the establishment of hyperlinks by
third parties.

9) RIGHT OF EXCLUSION.

The WEBSITE OWNER reserves the right to deny or withdraw access to the portal
and/or services offered without prior notice, at their own instance or that of a third party, to
users who violate these General Conditions of Use of the Portal.

10) GENERAL PROVISIONS.

In the event that any user or third party considers that there are facts or
circumstances that reveal the unlawful nature of the use of any content and/or
performance of any activity on the web pages included or accessible through the
website, they must send a notification to the WEBSITE OWNER, properly
identifying themselves, specifying the alleged violations and expressly declaring under
their responsibility that the information provided in the notification is accurate.

11) PUBLICATIONS.

The administrative information provided through the website does not replace the legal
publication of laws, regulations, plans, general provisions and acts that must be
formally published in the official journals of public administrations,
which constitute the only instrument that authenticates their authenticity and content. The information
available on this website should be understood as a guide.

12) APPLICABLE LAW AND JURISDICTION.

These conditions shall be governed and interpreted in accordance with Spanish legislation where
not expressly established. The provider and user agree to submit
any controversy that may arise from the provision of products or services
subject to these Conditions to the Courts and Tribunals of the user’s domicile.
In the event that the user is domiciled outside Spain, the provider and user
expressly waive any other jurisdiction, submitting to the Courts and Tribunals
of the domicile of the WEBSITE OWNER.