Legal notice

Last updated: 24/08/2026

Language of this text

This is an English translation provided for convenience. The binding version is the Spanish original, available at www.sempereconsulting.com/aviso-legal/. In the event of any discrepancy between the two, the Spanish version shall prevail.

1. Identification of the website owner

In compliance with the duty to provide information set out in article 10 of Spanish Act 34/2002, of 11 July, on information society services and electronic commerce (LSSI-CE), the following details are hereby stated:

Hereinafter, "the owner" or "SB RESOURCES".

2. Purpose and scope

This website serves an informational and contact purpose. Through it, the owner presents its services in tax, corporate and business advice, international taxation and real estate investment, aimed at companies, business owners and investors, including non-residents.

This legal notice governs access to and use of the website. Simply browsing it confers the status of user and implies full acceptance of these terms in the version published at any given time.

The owner reserves the right to modify the presentation, configuration and contents of the website, as well as these terms, at any time. Periodic review is recommended.

3. Terms of use

Access to the website is free of charge and requires no prior registration. There is no private area, no online contracting and no sale of products or services through the site.

The user undertakes to:

• Use the website in accordance with the law, good faith, public order and this legal notice.
• Refrain from using it for unlawful purposes or in ways harmful to the rights and interests of third parties.
• Refrain from introducing or spreading viruses, malicious code or any element that may damage the systems of the owner or of third parties.
• Refrain from attempting to access restricted areas, altering contents or interfering with the operation of the site.
• Provide truthful information when using the contact form, and take responsibility for the accuracy of the data supplied.

The website is aimed at adults with legal capacity to contract. It is not intended for minors.

Breach of these terms entitles the owner to withdraw or deny access to the website without prior notice.

4. Intellectual and industrial property

All website content — including, without limitation, texts, photographs, graphics, images, icons, source code, design, navigation structure, databases, trade marks, trade names and logos — belongs to SB RESOURCES or to third parties who have authorised its use, and is protected by Spanish and European Union legislation on intellectual and industrial property.

Its reproduction, distribution, public communication, transformation or any other form of exploitation, in whole or in part, is prohibited without the owner's prior written authorisation. Access to the website grants the user no right or licence over such content.

Viewing, printing and downloading content is permitted solely for the user's personal and private use, without commercial purposes and without altering, modifying or removing any intellectual or industrial property notices.

If the user identifies any content on the site that may infringe intellectual or industrial property rights, this may be reported to info@esempere.es.

5. Exclusion of liability

5.1. The content does not constitute professional advice. The information published on this website is general and informative in nature. It does not constitute tax, legal, accounting or financial advice, does not replace an individual analysis of each situation, and creates no professional relationship between the user and the owner.

Tax and commercial legislation, together with administrative and judicial criteria, change frequently. Before taking any decision based on the content of this site, the user must obtain professional advice specific to their case. The owner is not liable for decisions taken, nor for damages arising from the use of the information published.

5.2. Accuracy and availability. The owner takes reasonable steps to ensure the information is accurate and up to date, but does not guarantee the absence of errors or the permanent validity of the content. Nor does it guarantee the uninterrupted availability and continuity of the website, which may be affected by technical causes, maintenance work or incidents beyond its control.

5.3. Security of the user's device. The owner is not liable for damage to the user's equipment or systems caused by viruses or other harmful elements unrelated to the website, nor for improper use of the site by the user.

5.4. Information sent by the user. Sending an enquiry through the form, by email or via messaging applications does not in itself create a professional services relationship, does not interrupt administrative or procedural deadlines, and does not replace the filing of documents with public bodies. Users are advised not to send confidential documentation through these channels until the professional relationship has been formalised.

6. Links to third-party sites

The website contains outbound links to third-party platforms, specifically to LinkedIn profiles and to the WhatsApp messaging application (domain wa.me). These links are provided solely as a means of contact or additional information.

The owner does not manage or control the destination sites and accepts no liability for their content, operation, terms of use or privacy and cookie policies. On leaving www.sempereconsulting.com, the user becomes subject to the terms of the destination site, which should be consulted.

This website does not incorporate widgets, embedded social buttons, tracking pixels or embedded content from those platforms: these are exclusively links that the user chooses to click.

The creation of a link to this website from a third-party page implies no relationship, collaboration or endorsement. The owner may request the removal of links that associate its name or content with unlawful activities or activities harmful to its reputation.

7. Data protection and cookies

The processing of personal data collected through this website is governed by the Privacy policy, and the use of cookies and similar technologies by the Cookie policy, both permanently accessible from the footer.

8. Applicable law and jurisdiction

This legal notice, and the relationship between the owner and users of the website, are governed by Spanish law.

For the resolution of any dispute arising from access to or use of the website, the parties submit to the courts and tribunals having jurisdiction under the applicable procedural rules. Where the user is a consumer, the forum legally corresponding to them shall apply, and this clause shall in no way limit their rights.

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