Except where specifically indicated, in which case express acceptance of the special conditions governing the rendering of the services involved will be requested, access to the contents and information at www.ivaconsulta.com, hereinafter known as the website, shall be free and unrestricted, under the terms envisaged in the corresponding general conditions (click here to access).

The text, images, sound, animation and all the contents included in the website are the exclusive property of ESTUDIO TRIBUTARIO CANARIAS,S.L. or its licensees, so that any act of transfer, distribution, cession, reproduction, storage or public communication, in full or in part, are subject to specific agreement.

Although the contents and information of the website have been drawn up by duly qualified professional persons, the aim of the site is solely informative and is not to provide professional opinions or advice, therefore decisions should not be taken regarding the subject matter thereof, which in any event would require the correct expert advice within the framework of the appropriate professional relationship.

The website may contain links to other sites belonging to third parties which ESTUDIO TRIBUTARIO CANARIAS,S.L. does not control, so it cannot, therefore, assume any responsibility whatsoever in respect of the contents of these sites or the consequences which could occur as a result of access to such sites.

ESTUDIO TRIBUTARIO CANARIAS,S.L. cannot assume any responsibility arising out of the incorrect, inappropriate or illegal use of the contents or information of the website, nor in respect of its correctness, completeness, updating and accuracy.

In order to comply with article 5 of the Protection of Personal Data Act 15/1999, dated 13 December, for the purposes of providing access to the information, contents and services of the website, the completion of a registration form may be requested, including certain data regarding the user. In such cases this data will be incorporated in computer files, the existence of which will have been previously reported to the Spanish Data Protection Agency. By completing and sending the form the user agrees to the information contained therein being subject to data processing, which shall not be passed on to third parties, save in the measure necessary in order to render the services offered. Furthermore the user authorises the owner of this website to send information regarding news and activities relating to the matters included therein. Users have the right to access their files, to rectify the information or to cancel it by sending a message to This e-mail address is being protected from spambots. You need JavaScript enabled to view it . The files are kept in the computer system of Web Empresa situated in Calle Mendez Núñez. 6 1º 1ª, 08033 Barcelona, España. The person responsible for the file and the webmaster is Catartsys Producciones ( This e-mail address is being protected from spambots. You need JavaScript enabled to view it ).