Using this website implies express and full acceptance of these general conditions as published at the time that the user accesses it, notwithstanding any special conditions that may apply to some of the content or services of the website. The updating of information and services is not immediate and discrepancies on the website may therefore exist. We suggest that you always check the validity and accuracy of the information, services and content contained in the website.
General conditions for use of the web portal
The information obtained through this website and from replies to issues submitted to its mailboxes, is deemed to be general information and a public service under the terms established in Article 4 of Royal Decree 208/1996, and under no circumstances should it be construed to have any binding legal effect.
In order to improve the services of the website, the Ministry of Finance and Public Administrations reserves the right to modify, extend or temporarily suspend the presentation, configuration, technical specifications and services of the website, unilaterally, at any time and without prior notice to the user.
Links and hyperlinks
These changes may affect the hyperlinks contained in the website, which may lead to third party websites. The Ministry of Finance and Public Administrations is not responsible for the content, information or services that may appear on these sites, which do not belong to the Ministry, nor does it review their content, which are only intended to provide information and do not necessarily imply a relationship with the persons or entities owning such content or sites where they are found.
Regarding links to its own domain, the establishment of hyperlinks does not in any case imply the existence of a relationship between the Ministry of Finance and Public Administrations and the owner of the website in which it appears, nor the acceptance and approval on the part of the Ministry of its content or services. Therefore, it must not be stated or implied that the Ministry has expressly authorised the hyperlink or has supervised or agreed the services offered or made available on the website from which the hyperlink is established, in any way.
The Ministry shall not be liable in any way, nor shall it guarantee the quality, accuracy, reliability, correctness or morality of content or services offered by establishing the hyperlink. The user shall be exclusively liable for the consequences, damages or actions that may arise from accessing the website from the hyperlink.
The website in which the hyperlink exists may not contain any trademark, name, logo, slogan or other distinctive signs belonging to the Ministry of Finance and Public Administrations, except those signs that are part of the hyperlink itself.
The website containing the hyperlink may not contain content that is illegal, immoral or contrary to generally accepted standards of propriety and public order, nor may it contain content that breaches any third party rights.
The web portal of the Ministry of Finance and Public Administrations is translated into several official languages of Spain in their respective territories, in accordance with the provisions of Article 3 of the Spanish Constitution of 1978 and the Statutes of Autonomy. The languages are Catalan, Basque and Galician. It is also translated into a foreign language (English).
The amount of translated content varies. Excluded from translation is the Press channel and the Features and News sections on the Home page of the portal, given the frequency of changes to these sections, and the applicable legislation.
In the case of the English language version of the double taxation agreements contained in this website, they are for information purposes only since this is not the official version held by the Agreements Office of the Ministry of Foreign Affairs and Cooperation.
Please note that in general, there may be discrepancies between the version in Spanish and other languages, caused by the translation process itself.
General conditions of reuse
Mandatory nature of the general conditions
These general conditions, permanently available at www.datos.gob.es/avisolegal, will be binding on any "re-user", merely by making use of the documents subject to these conditions. For this purpose of these conditions, "re-user" means any natural or legal person that reuses public sector information, whether for commercial or non-commercial purposes..
Authorisation for reuse and non-exclusive assignment of the intellectual property rights.
These general conditions allow the reuse of the documents subject to them for commercial and non-commercial purposes. Reuse is understood to mean the reuse of documents owned by bodies of the General State Administration and other public sector state agencies and entities referred to in Article 1.2 of Royal Decree 1495/2011 of 24 October, which implements Law 37/2007 of 16 November on the reuse of state public sector information by natural or legal persons, for commercial or non-commercial purposes, provided that such use does not constitute a public administrative activity. By way of example, authorised reuse includes activities such as copying, distribution, modifying, adapting, extraction, reordering and combining the information.
The concept of "document" is as established in paragraph 2 of Article 3 of Law 37/2007 of 16 November on the reuse of public sector information, and therefore includes all information regardless of its physical or electronic format, graphic expression, sound or image used, therefore including data in a broken-down or unprocessed state.
This authorisation also includes the free non-exclusive assignment of intellectual property rights, as appropriate, corresponding to such documents, authorising the reproduction, distribution, public dissemination or transformation necessary to perform the activity of authorised reuse, in any form and in any format, for all persons and for the maximum period allowed by law.
General conditions for reuse.
The following general conditions apply to the reuse of the documents subject to them:
The meaning of the information may not be altered.
The source of the documents being reused must be cited. This citation may be made as follows: "Source of the data: Ministry of Finance and Public Administrations"
The date of the last update of the documents being reused must always be stated, whenever it is included in the original document.
It may not be stated, implied or suggested that the Ministry of Finance and Public Administrations, which owns the reused information, has participated in, sponsors or endorses the reuse.
The metadata regarding the date of update and the applicable reuse conditions should be retained and may not be altered or deleted including, where appropriate, in the document provided to be reused.
Users and reusers shall use data at their own risk and are solely liable in relation for damages resulting to third parties.
The Ministry of Finance and Public Administrations will not be liable for the use of its information by reusers nor for the damage or financial loss, which has occurred directly or indirectly or which could result in financial or material losses or damage to data, caused by the use of the reused information.
The Ministry of Finance and Public Administrations does not guarantee the continuity of the provision of reusable documents, either in content or form, nor shall it be liable for any error or omission in them.
Responsibility of the re-user.
The re-user is subject to the rules applicable to the re-use of public sector information, including the system of penalties established in Article 11 of Law 37/2007 of 16 November on the reuse of public sector information.
Intellectual and industrial property rights on the design, logos and other images from the web portal of the Ministry of Finance and Public Administrations. Frames.
The design and the source code of the portal, such as the logos, trademarks and other distinctive signs that appear in it, belong to the Ministry of Finance and Public Administrations and are protected by the corresponding intellectual and industrial property rights. This protection also applies to the images contained in it.
Their use, reproduction, distribution, public dissemination, transformation or any other similar or analogous activity is totally prohibited unless expressly authorised by the Ministry. The license to use the elements specified in this section of this portal, granted to the user, is limited to the download by the user of the content and private use these elements, provided such contents are kept intact.
The Ministry of Finance and Public Administrations upholds the intellectual and industrial property rights of third parties. Therefore, if you believe that this site may be infringing the rights of others, please contact us via the portal webmaster at the following email address:
firstname.lastname@example.orgThe Ministry of Finance and Public Administrations expressly prohibits the making of “framings” or the use of any other mechanisms that alter the design, original form or content of its portal by third parties.
Personal data protection.
The personal data requested by the mailbox and subscription services of this website is included in files subject to the Organic Law on Data Protection 15/1999 and Royal Decree 1720/2007 of 21 December, which approves the implementing regulations of the Law.
Users may exercise their rights to access, correct and/or cancel their data according to the specifications in each mailbox and/or subscription form.
Site usage statistics
The portal of the Ministry of Finance and Public Administrations uses the Webtrends application, which installs temporary cookies for the sole and exclusive purpose of statistical reporting. For example, the number of visits per page, visiting times and dates,…
Cookies are files created in users' browsers to record their activity on the website. A cookie does not identify a person, but a computer-browser-user combination. They have a limited and temporary effect and under no circumstances are they used to collect personal data.
The Ministry of Finance and Public Administrations follows the legal regulation and guidelines on this subject established by the Spanish Data Protection Agency.
Specifically, the cookies to be installed would be:
|Webtrends||WEBTRENDS_JD||The SDC server generates a third party cookie used to help with cross-domain tracking. Under no circumstances is personal information stored.||
You do not need to authorise the installation of these cookies to browse the Ministry's website: you can directly disable them in your browser.
Applicable law and jurisdiction
The applicable law in the case of disputes or differences in the interpretation of the terms included in this disclaimer and any matter relating to the services of this portal, shall be Spanish law. The Ministry of Finance and Public Administrations and the user agree to submit themselves to the judges and courts corresponding to the area where the user resides, provided it is located in Spanish territory, in order to resolve any conflict that may arise in relation to browsing the portal or the use of its services.