Legal information

Legal notice

In accordance with Article 10 of Spanish Law 34/2002 on Information Society Services and Electronic Commerce (LSSI-CE), the following information is provided about the owner of this website.

Purpose of the website

This website provides information about the tax advisory and tax representation services offered by Federico Hernández León and allows visitors to get in touch.

Intellectual and industrial property

All content on this website, in particular texts, design, the logo and all photographs, is the property of the website owner. All images © Federico Hernández León. Any reproduction, distribution, public communication or modification, in whole or in part, requires the prior written consent of the website owner.

Applicable law and jurisdiction

This legal notice is governed by Spanish law. Unless consumer protection law provides otherwise, the courts of Santa Cruz de La Palma shall have jurisdiction.

Privacy policy

We process personal data in accordance with the EU General Data Protection Regulation (GDPR) and the Spanish Organic Law 3/2018 on Data Protection (LOPDGDD).

Data controller

Federico Hernández León, NIF 42.863.408-X, C/ Punta de la Arena, 1, Local Interior 305 – Centro Cancajos, Los Cancajos, 38712 Breña Baja, La Palma. Email: contact@steuerberaterlapalma.com, phone: +34 616 461 198.

Which data we process

The data you send us by email, phone or via the contact form (name, email address, topic and message), and, if you become a client, the information needed to provide our services, such as identification, tax and financial data.

Purposes and legal basis

• Answering your enquiries – based on your consent (Art. 6(1)(a) GDPR) and on pre-contractual steps at your request (Art. 6(1)(b) GDPR).
• Providing tax advice, accounting and tax representation – performance of a contract (Art. 6(1)(b) GDPR).
• Invoicing and compliance with legal obligations, e.g. tax and anti-money-laundering rules – legal obligation (Art. 6(1)(c) GDPR).

Contact form

The contact form opens your own email program with a pre-filled message. No data is stored on this website; your data only reaches us when you send the email yourself.

How long we keep your data

For as long as the business relationship lasts and, afterwards, for the periods required by law (for example tax and commercial retention periods). Enquiries that do not lead to an engagement are deleted once they are no longer needed.

Recipients

Your data is not passed on to third parties unless required by law (e.g. to the tax authorities when we represent you) or necessary for the service. Service providers we use – such as the website host IONOS Cloud S.L.U. (Madrid) and our email provider – process data only on our behalf. Where data is processed outside the European Economic Area, this happens on the basis of appropriate safeguards, such as the EU Standard Contractual Clauses.

Your rights

You have the right to access, rectification, erasure, restriction of processing, data portability and objection, and you may withdraw your consent at any time. To exercise these rights, write to the address above or to contact@steuerberaterlapalma.com, enclosing a copy of your ID or an equivalent document.

If you believe your rights have not been respected, you can lodge a complaint with the Spanish Data Protection Agency (Agencia Española de Protección de Datos), C/ Jorge Juan, 6, 28001 Madrid, www.aepd.es.

Cookie policy

What are cookies?

Cookies are small text files that a website stores on your device to make it work or to collect information about how it is used.

Cookies on this website

This website does not use cookies for analytics, advertising or profiling. Only technically necessary cookies may be used where required for the website to function. Under Article 22.2 LSSI-CE, these do not require your consent.

Web fonts

To display text consistently, this website loads fonts from Google Fonts (Google Ireland Limited). When a page is opened, your browser connects to Google's servers, which receive your IP address. No cookies are set for this purpose.

Managing cookies

You can view, block or delete cookies at any time in your browser settings. Blocking technically necessary cookies may affect how the website works.

If we introduce other types of cookies in the future, we will update this policy and ask for your consent where required.

Disclaimer

No individual advice

The content of this website is for general information only and does not constitute tax, legal or financial advice. It cannot replace individual advice based on your personal situation. Visiting this website or contacting us does not by itself create an advisory relationship.

Accuracy of content

We take great care to keep the information on this website accurate and up to date. However, tax law changes frequently, and we accept no liability for the accuracy, completeness or timeliness of the content, except in cases of intent or gross negligence.

External links

This website may contain links to third-party websites. We have no influence over their content and accept no responsibility for it. The respective provider is solely responsible for the content of linked pages.

Images and copyright

All photographs and images on this website are © Federico Hernández León, the owner of this website, and may not be used, copied or published without prior written permission.