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Legal notice

This Legal Notice regulates the USER’s access, use and navigation to <> (hereinafter the Website) and the contents provided by FORNES & SALAS AUDITORS, SL, (hereinafter FORNES & SALAS). The simple use of the information contained in this Website implies full acceptance of the Legal Notice, so we advise you to access it periodically, due to its constant updating. The information in this Legal Notice will be published on the Website permanently, easily, directly and free of charge. The user declares to be informed about the terms and conditions of use, which have been made available to him and can be consulted at any time.


In compliance with the provisions of article 10 of Law 34/2002, of July 11, on services of the Information Society and Electronic Commerce (hereafter LSSICE), in order to facilitate direct and effective communication, we bring to your attention the following information in relation to the owner of the domain name < >:


CIF: B08711293

Registered Office: Av. Diagonal, 472-476, level A, floor 3, 08006 Barcelona (BARCELONA)


Contact phone: 93.457.68.07

Registration data in the Mercantile Registry: Mercantile Registry of Barcelona, ​​Volume 42.044, Folio 61, Sheet B95609.


This Website owned by FORNES & SALAS is a professional firm of auditors, which offers auditing, advice and consulting services. This website is dedicated to the promotion of the services provided by FORNES & SALAS, as well as publicizing its contact details.


Browsing, accessing, registering and using the Website < > confers the status of user, by which all the terms, conditions and obligations of use established here are accepted without prejudice to the application of the corresponding mandatory legal compliance regulations as the case may be.

The website < > provides a wide variety of information, services and data, so the user assumes responsibility for the correct use of it. This responsibility will extend to:

The veracity and legality of the information provided by the user in the forms.

The use of the information, services and data offered contrary to the provisions of these conditions, the Law, morals, good customs or public order, or that in any other way may involve injury to the rights of third parties or of the same operation of the Website.


Information regarding the privacy and cookies policies applied to < > are available at:


La información referente a las políticas de privacidad y cookies aplicadas en <> están disponibles en:



INTELLECTUAL AND INDUSTRIAL PROPERTY: The contents of < >, both text, images, graphic design, source code, logos, brands, etc., are the exclusive property of FORNES & SALAS and are protected by current Property regulations Intellectual and Industrial, the reproduction, modification, distribution or manipulation of which is therefore prohibited.

FORNES & SALAS is the exclusive owner of all intellectual, industrial and similar property rights that make up the Website < >. Also, all rights are reserved in favor of FORNES & SALAS, on any content, services or elements of its property that are incorporated into < > including, by way of example and not limitation, those elements that make up the visual appearance, graphic image and other sensory stimuli of the web pages that make up the Website; among others, the navigation architecture; the source codes; images, recordings, computer programs, database, technology, logos and distinctive signs.

The USER undertakes not to remove, delete, alter, manipulate or in any way modify those notes, legends, indications or symbols that either FORNES & SALAS or the legitimate holders of the rights incorporate into their properties in terms of intellectual property. Intellectual or industrial (such as, for example, copyright, ©, ® and ™, etc.), the technical protection or identification devices that may contain the contents (such as, for example, watermarks, digital prints, etc.) and/ or the access, viewing and, where applicable, downloading of the contents and/or services will always and in any case be carried out for strictly personal and non-commercial purposes.

FORNES & SALAS reserves all rights related to intellectual and industrial property on the elements of the Website <>, and does not grant any other license or authorization of use other than that expressly detailed herein clause.


FORNES & SALAS reserves the right to update, modify or delete information contained in < >, as well as its configuration, services or general conditions, at any time and without prior notice.

FORNES & SALAS does not guarantee the absence of interruptions or errors in the access and/or use of <>, nor will it assume any responsibility for technical problems or errors that occur during the Internet connection. It also does not guarantee the absence of viruses or other elements that may cause alterations in your computer system (software and hardware) or in the electronic documents and files stored in your computer system, so it excludes any responsibility for damages and damages that may occur to the computer system, electronic documents or user files.


About the information: FORNES & SALAS is not responsible for the veracity, accuracy, adequacy, suitability, and updating of the information provided through the Website < >. The contents are of an informative nature, so FORNES & SALAS is not responsible for the decisions made based on them, nor for the damages that occur to the USER or to third parties based on the information obtained on this Website.

Regarding the quality of the service: The USER admits to knowing and being aware of the existence of viruses, worms and other malicious elements on the network. The USER is responsible for the availability of suitable tools for the detection and disinfection of these harmful computer programs, without FORNES & SALAS being responsible for the damage caused to their computer equipment or to third parties during their access to < >.

Service availability: Access to < > requires services and supplies from other information society service providers, the reliability, quality, continuity and operation of which escapes the control of FORNES & SALAS. Therefore, the services provided may be suspended, canceled or become inaccessible at any time. FORNES & SALAS is not responsible for damages of any kind caused by errors or disconnections in the telecommunications networks that cause the suspension, cancellation or interruption of the Portal service during the provision of the same or previously.

About the contents accessed through the portal: This Website allows access to links and other websites (hereinafter, “Linked Sites”). In these cases, FORNES & SALAS acts as an intermediary service provider in accordance with the provisions of the LSSICE, so it will only be responsible for the content and services provided on the Linked Sites to the extent that it has effective knowledge of the request and have not acted with due diligence to remove these contents. If you consider that one of the Linked Sites includes illegal or inappropriate content, you can notify FORNES & SALAS, who will act with all diligence to remove the links as appropriate. FORNES & SALAS is also not responsible for the content and services offered on the Linked Sites, so it is not responsible for damages caused by their illegality, quality, out-of-date, unavailability, error or uselessness.


All third party links to < > must be on their home page. The USER and, in general, those who propose to establish a link must comply with the conditions detailed below. Any other link claim other than that stipulated in this section will require the prior written acceptance of FORNES & SALAS.

The USER shall not reproduce, or imitate, in whole or in part, the content of < >, nor its graphic appearance (“look and feel”), nor will it create frames (“frames”) or attached links (“link inline”) from the pages of FORNES & SALAS. No browser, frame, or environment or navigation bar will be created on the Website < >.

No false, inaccurate, incorrect or derogatory statements or indications will be made about the Website < > or any of the properties of FORNES & SALAS. In particular, it will not be stated or implied that FORNES & SALAS collaborates or is a collaborating partner and/or who has in any way supervised or assumed in any way the contents or services offered or made available by the Website where the link is established.

The Website on which the link is established will not contain any brand, trade name, establishment sign, name, logo, slogan or other distinctive signs belonging to FORNES & SALAS, with the exception of the signs that are part of the same link or those other properties that have been previously licensed in writing by FORNES & SALAS. Likewise, the Website where the link is established will not contain illicit content, contrary to morality, generally accepted good customs and public order.

FORNES & SALAS reserves the right to take the appropriate legal actions against anyone who violates the prohibitions included in this Legal Notice.


It is expressly prohibited:

Use any of the contents and services for illicit purposes or effects, prohibited in this Legal Notice, harmful to the rights and interests of third parties, or that in any way may damage, render useless, overload, deteriorate or prevent the normal use of the services, the computer equipment or the documents, files and all kinds of content stored in any FORNES & SALAS computer equipment.

Use contents and services that are protected by any intellectual or industrial property rights belonging to the entity or to third parties, without having previously obtained from their owners the required authorization to carry out the use that is carried out or intended carry out

Reproduce, copy, distribute, communicate, transform or modify the contents, unless you have the authorization of the holder of the corresponding rights or this is legally permitted.

Incorporate viruses or other physical or electronic elements that may damage or prevent the normal operation of the network, system or computer equipment (hardware and software) of FORNES & SALAS or third parties or that may damage electronic documents and files stored in these computer equipment.

Obtaining or attempting to obtain the contents using means or procedures different from those that, on a case-by-case basis, have been made available to you for this purpose in general, from those that are commonly used on the Internet for this purpose as long as they do not involve a risk of damage or non-use of the website, services and/or contents.


This Legal Notice is governed in all its aspects by Spanish law. For any litigious issue related to this Website, Spanish legislation will apply, with the Courts and Tribunals of the city of Barcelona (Spain) having jurisdiction.

In accordance with REGULATION (EU) No 524/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 21 May 2013 on the resolution of online disputes in consumer matters, we inform you that you have the right to request a resolution of dispute with us in matters of online consumption accessible through the following link before the European Online Dispute Resolution Platform (The European Online Dispute Resolution):


For any type of additional information or suggestion, FORNES & SALAS asks you to contact