Online general terms and conditions

This is an English translation for convenience. The Spanish version prevails if there is any discrepancy.

TAX FACTORY, S.L.

ONLINE GENERAL TERMS AND CONDITIONS

Electronic contracting of tax, accounting, employment, legal and financial advisory services

Last updated: 9 September 2026 · Version 5.0

These General Terms and Conditions set the common rules applicable to the electronic contracting of TAX FACTORY, S.L. services. They have been drawn up in accordance with Spanish Law 34/2002 on Information Society Services and Electronic Commerce, Royal Legislative Decree 1/2007 (the recast text of the General Act for the Protection of Consumers and Users), Law 7/1998 on General Contracting Conditions, Regulation (EU) 2016/679 (GDPR) and Organic Law 3/2018 (LOPDGDD), as well as other applicable rules.

Index

Identity of the service provider
Purpose and scope
Contract documents and order of precedence
Capacity to contract and Client status
Description of services and pre-contract information
Online contracting process
Formation of the contract
Price, taxes and invoicing
Payment methods and terms
Start and duration of the service
Renewal and cancellation
Right of withdrawal (consumers)
Non-payment and suspension of service
Client obligations
Provider obligations
Representation before the AEAT and Social Security
Electronic notifications
Liability
Force majeure
Confidentiality and professional secrecy
Personal-data protection
Subcontracting of services
Anti-money-laundering and document retention
Intellectual and industrial property
Amendment of the terms
Communications
Assignment
Partial invalidity
Customer service, complaints and dispute resolution
Governing law and jurisdiction
Acceptance

Annex — Model withdrawal form

1. Identity of the service provider

In accordance with article 10 of Spanish Law 34/2002 of 11 July on Information Society Services and Electronic Commerce (LSSI-CE), the identifying details of the website owner and service provider (the “Provider”) are as follows:

a) Owner: TAX FACTORY, S.L.

b) Tax ID: B67123612.

c) Registered office: Calle Tenor Viñas, 14, Entresuelo 3.º, 08021 Barcelona.

d) Tax address: Plaza de Terrassa Industrial, 4, 2.º 3.ª, 08223 Terrassa.

e) Registry details: registered at the Barcelona Commercial Registry, volume 46199, folio 75, sheet B-512709.

f) Service offices: Terrassa (at the tax address stated above) and Valencia (Avenida de las Cortes Valencianas, 39, 1.ª, 46015 Valencia).

g) Activity: advisory and management services in tax, accounting, employment, legal and financial matters.

h) Employment technical direction: employment services are provided under the technical direction of the registered Graduado Social Mr Luis López Romero, membership no. 4080.

i) Contact: telephone numbers 93 655 15 55 and 602 25 66 46, and the email address and contact form published on the website.

2. Purpose and scope

These General Terms and Conditions (the “GTC”) govern the electronic contracting, through the Provider’s website, of advisory service packages (the “Packs” or the “Services”) by any natural or legal person who contracts them (the “Client”).

Contracting the Services through the website implies full and unreserved acceptance of these GTC in the version in force at the time of contracting, together with the Particular Terms of the contracted Pack.

These GTC apply to all Packs and to all Clients, without prejudice to the Particular Terms of each Pack and to the Individual Contract generated after signature, in accordance with the order of precedence in the following clause.

3. Contract documents and order of precedence

The contractual relationship between the Provider and the Client is governed by the following set of documents:

a) the Particular Terms of the contracted Pack;

b) these General Terms and Conditions;

c) the Individual Service Contract that is generated automatically with the Client’s data after signature and sent to the Client by email;

d) the Privacy Policy;

e) the Cancellation Policy; and

f) the Legal Notice.

Order of precedence: in case of conflict, the Particular Terms of the Pack prevail over these GTC in all pack-specific matters. The Individual Contract is the concrete instance of the relationship and records the Client’s data and the contracted Pack. All documents shall be interpreted harmoniously and consistently with one another.

4. Capacity to contract and Client status

The Client confirms that they are of legal age and have sufficient legal capacity to contract. Where they contract on behalf of a legal person, they confirm that they have sufficient power or authority to bind it.

For the purposes of these GTC, the following types of Client are distinguished:

a) companies (legal persons);

b) self-employed persons and professionals who contract in the course of their economic activity; and

c) where applicable, consumers, meaning natural persons acting for purposes outside their trade, business, craft or profession (article 3 of Royal Legislative Decree 1/2007, TRLGDCU).

The Services are intended mainly for companies and self-employed persons/professionals, without prejudice to the fact that, on an occasional basis, they may also be contracted by consumers.

Consumer status determines the application of the TRLGDCU protective regime, including the right of withdrawal regulated in clause 12. Clients who are companies or self-employed persons/professionals do not have consumer status and that regime does not apply to them.

5. Description of services and pre-contract information

The detail of the content, scope, exclusions and price of each Pack is set out in its Particular Terms, which are available before contracting. These GTC set only the rules common to all Packs and do not reproduce the specific information of each one.

Before contracting, the Client has available, in a clear and comprehensible form: the essential characteristics of the Services; the Provider’s identity and contact details; the total price with applicable taxes; the payment methods; the duration of the contract and the conditions of renewal and cancellation; and, where the Client is a consumer, the remaining information required by article 97 of the TRLGDCU, including information on the right of withdrawal and the model form that appears as an Annex.

All pre-contract information forms an integral part of the offer and is deemed incorporated into the contract.

6. Online contracting process

The Services are contracted through an online contracting assistant (“wizard”) structured in the following steps:

a) Step 1 — Data. The Client enters their identifying and contact details (name, DNI/CIF, email and telephone) and selects the Pack.

b) Step 2 — Review and acceptance. The Client is shown the Pack and price summary. The Client reviews their data and expressly accepts these GTC, the Particular Terms of the Pack and the other applicable contract documents. Additional acceptance boxes may be enabled (for example, authorization to act before the AEAT).

c) Step 3 — Payment. The Client provides payment details through the Stripe secure payment gateway and confirms the contract.

d) Step 4 — Identity verification and advanced electronic signature. After payment confirmation, the signatory verifies their identity and completes the advanced electronic signature in the browser. A drawn signature is not requested or captured on the site, and the signatory does not need to create a permanent TaxFactory account to complete signing.

Advanced electronic signature. Signing is carried out by means of an advanced electronic signature for the purposes of Regulation (EU) 910/2014 (eIDAS) and Spanish Law 6/2020 of 11 November, with identity verification. The signature and contract-generation process is carried out through e-Signature.eu. Under article 25 of the eIDAS Regulation, legal effects and admissibility as evidence in legal proceedings shall not be denied merely because it is in electronic form.

A Stripe redirect does not activate the service. The Provider must receive payment confirmation, the signed PDF and identity, acceptance and integrity evidence, and technically validate the advanced electronic signature. Only then may the service be activated. Acts requiring a stronger formality fall outside this automated contracting flow and are handled separately.

Error correction (LSSI-CE article 27.1.c). Before confirming the contract, the Client may identify and correct the data entered by going back through the wizard steps.

Language. The contract is formed in Spanish. The interface and an English translation may aid understanding, but they do not replace the Spanish text. The Spanish version prevails over any translation.

Filing and access to the document (LSSI-CE article 27.1.b). The Individual Contract is archived by the Provider and sent to the Client by email, remaining accessible to the Client.

Confirmation of contracting (LSSI-CE article 28). After contracting, the Provider sends the Client, by email and without undue delay, confirmation of the contract together with the Individual Contract and the Particular Terms of the contracted Pack as an annex.

Proof of contracting and evidence record. The Provider keeps the signed Individual Contract and an audit record of the signing process that includes, at least, the date and time and the identity and integrity evidence, together with the signed PDF. The purpose of that record is to prove the signatory’s identity, the accepted content and the time of contracting.

The Client acknowledges that this record, together with the archived Individual Contract, constitutes valid evidence of contracting and of consent, admissible under the Spanish Civil Procedure Act 1/2000 (articles 299, 326.3 and 384) and the eIDAS Regulation. The audit-record data are processed under the Privacy Policy and retained for the legally required periods.

7. Formation of the contract

The contract is formed upon acceptance of these GTC and of the Particular Terms, completion of the first payment and the Client’s advanced electronic signature. The service is activated only after payment is confirmed, the signed PDF and its evidence are received, its integrity is validated and the applicable reviews are passed; a return from Stripe does not by itself activate the service.

Place of conclusion (LSSI-CE article 29). Where the Client is a consumer, the contract is presumed concluded at their habitual residence. In other cases, the contract is deemed concluded at the Provider’s registered office.

8. Price, taxes and invoicing

Pack prices are monthly and stated excluding VAT. VAT is added at the legal rate in force from time to time (currently 21%).

The Packs and prices in force at the last update of these GTC are as follows:

Category	Pack	Monthly price (ex-VAT)
Self-employed	ADVISE	59 €/mes
Self-employed	DO IT	89 €/mes
Self-employed	ALL IN	99 €/mes
Companies	STARTER	264 €/mes
Companies	GROWTH	349 €/mes
Companies	SCALE	549 €/mes
Add-on	NÓMINAS	65 €/mes + 16 €/worker

The detail of each Pack and any price updates appear in the Particular Terms, which prevail in case of discrepancy. Invoicing is monthly and the Provider will issue and make available the corresponding invoice.

Annual price review. Prices are updated annually according to the year-on-year change in the general Consumer Price Index (CPI) published by the National Statistics Institute (INE), taking as a reference the latest figure available at the time of the review. If that change is negative, the current price is kept.

The review is notified to the Client at least 30 days before it takes effect and applies to later monthly charges. A Client who does not agree may cancel under clause 11 before the new price becomes applicable, without penalty.

9. Payment methods and terms

Payment of the price is made through the means enabled by the Provider:

a) payment card, through a secure payment gateway (Stripe);

b) SEPA direct debit, after signing the corresponding debit mandate; or

c) bank transfer, when so agreed.

The Client authorizes the recurring monthly charge of the Pack price, taxes included, on the designated payment method until cancellation of the service.

The Provider does not store the Client’s full card details, which are processed directly by the payment-gateway provider in accordance with the applicable industry security standards (PCI-DSS).

10. Start and duration of the service

The service starts once acceptance of the terms, the first payment, the advanced electronic signature and activation have taken place.

Effective performance of each periodic obligation is conditional on the Client providing, completely and accurately, the documents and information needed to carry it out. For that purpose, the delivery deadline is day 10 of the corresponding filing month. Delivery of documents out of time may prevent on-time filing of obligations with the competent bodies and releases the Provider from liability for the resulting harm.

The contract has a monthly duration and renews automatically under the following clause.

11. Renewal and cancellation

The contract renews automatically by monthly periods unless the Client notifies cancellation. The cancellation terms are the same for all Packs and regardless of the Client’s seniority.

No lock-in. The Client may request cancellation at any time, without any financial penalty. No form or justification is required.

Request and effect of cancellation. Cancellation may be notified through any of the Provider’s official channels (email, WhatsApp or telephone) and takes effect at the end of the billing period in course. Until that date the service is maintained, unless suspended for non-payment or a different documented agreement applies.

Current-period invoicing. The fee for the current period is not prorated and is not refunded. Cancellation does not remove overdue amounts or accepted work.

Effects of cancellation:

a) the Services cease at the end of the billing period;

b) the Client’s documents and record books are delivered within less than 24 hours from the effective cancellation date, prepared so that another adviser can continue the management;

c) the Client is removed from all tools and platforms used to manage their case, with no access left open in their name;

d) the Provider ceases to act before the AEAT and Social Security on the Client’s behalf, with revocation of the representation granted (clause 16). Because the digital certificate used belongs to the Provider, cancellation does not require the Client to take any action in relation to that certificate.

Open tax obligations. If cancellation occurs during a tax-filing period, the Provider will file the returns or tax obligations corresponding to that period (for example, a quarterly form or the personal income-tax return), unless the Client expressly instructs otherwise. For that purpose, the Client will supply the documents and information needed for correct filing.

Cancellation with outstanding debt. The Provider will deliver the Client’s documents and record books even if amounts remain unpaid, without exercising any right of retention over them, as they are the Client’s own documents. Cancellation nevertheless does not extinguish accrued unpaid amounts, which the Provider may claim by all legal means available.

Delivery of the documents does not prevent the Provider from keeping the copies that legal retention duties require (in particular, anti-money-laundering rules).

This clause is fully consistent with the Cancellation Policy published on the website, which expresses in plain language the same content on cancellation, lock-in, notice and effects.

12. Right of withdrawal (consumers)

This clause applies only to Clients who have consumer status (clause 4). It does not apply to companies or to self-employed persons/professionals, who have no right of withdrawal.

Period. The consumer has 14 calendar days from conclusion of the contract to withdraw from it, without justification and without penalty (articles 102 and 104 TRLGDCU).

Exercise. Withdrawal is exercised by an unequivocal statement addressed to the Provider through the official channels. The model withdrawal form that appears as an Annex may be used, although its use is not mandatory. The burden of proving that withdrawal was exercised lies with the consumer.

Start of the service within the withdrawal period. If the consumer expressly requests that performance of the Services begin during the withdrawal period (article 98.8 TRLGDCU) and later exercises the right, they must pay the Provider the amount proportional to the part of the service already provided up to the communication of withdrawal (article 108.3 TRLGDCU).

Loss of the right of withdrawal. The right of withdrawal does not apply to services that have been fully performed where performance began with the consumer’s prior express consent and with their acknowledgement that, once performance is complete, they will have lost the right of withdrawal (article 103.a TRLGDCU).

Refund. In the event of a valid withdrawal, the Provider will refund the payments received, with any deduction that may apply for the part of the service already provided, on the terms provided in the TRLGDCU.

13. Non-payment and suspension of service

Total or partial non-payment of amounts due entitles the Provider, after notifying the Client, to suspend performance of the Services and to cancel platform access until the debt is regularized, without generating any liability for the Provider or any right to compensation for the Client.

Costs of returned payments. The Provider will not apply late-payment interest or surcharges for mere delay in payment. However, if a direct debit or charge is returned, the Provider will pass through to the Client, in the same amount, the commissions, costs or interest that the bank has charged as a result of that return.

Suspension of the service does not release the Client from payment of accrued amounts.

14. Client obligations

The Client’s obligations are:

a) to provide the Provider with complete, accurate and up-to-date information and documents within the stated deadlines (in particular, day 10 of the filing month);

b) to notify without delay any relevant change in their data or circumstances;

c) to pay the price of the contracted Services on time;

d) to use the Services and the website in accordance with the law, good faith and these GTC; and

e) to keep their access credentials diligently.

The Client is solely responsible for the accuracy and timing of the information and documents supplied.

15. Provider obligations

The Provider’s obligations are:

a) to provide the Services with the required professional diligence and in accordance with the lex artis;

b) to keep the Client’s information confidential;

c) to comply with the rules applicable to the provision of the Services; and

d) to inform the Client of relevant incidents affecting performance.

Employment services are provided under the technical direction of the registered Graduado Social identified in clause 1.

To provide the Services, the Provider acts before the Spanish Tax Agency (AEAT) and, where applicable, the General Social Security Treasury, using its own digital certificate and within the framework of social collaboration in the application of taxes.

For that purpose, the Client grants the Provider the representation and authorization needed to file returns, self-assessments and other formalities, as well as to receive notifications where applicable. That authorization is given in the contracting process itself and, where required, through a power of attorney at the electronic office of the competent body.

Representation is revoked upon cancellation of the service, under clause 11.

17. Electronic notifications

Receiving, monitoring and managing electronic notifications and communications sent to the Client by the Administration (including, among others, the AEAT, Social Security or the single Enabled Electronic Address) is not included in the Services, unless the Client expressly contracts that service, in which case it will be provided on the terms of the corresponding Particular Terms.

If that service is not contracted, the Client is solely responsible for accessing, reviewing and attending to their electronic notifications on time, and the Provider assumes no liability for the consequences of unattended notifications.

18. Liability

The Provider performs the Services with the required professional diligence and the lex artis of its activity.

The Provider will bear the penalties and surcharges that the Administration imposes on the Client where they derive directly from the Provider’s own errors in performing the Services.

The Provider is not liable, in particular, for:

a) penalties, surcharges or harm arising from inaccuracy, falsehood, omission or late delivery of the information or documents supplied by the Client;

b) the Client’s breach of their obligations;

c) the tax payable or tax debt that would in any event have been due from the Client, as it does not constitute harm attributable to the Provider; or

d) damage arising from force majeure or from causes beyond the Provider’s reasonable control.

Except in cases of wilful misconduct or gross negligence, and without prejudice to the mandatory rights legally recognized to consumers, the Provider’s liability is limited to proven direct damages actually incurred. Nothing in these GTC excludes or limits liability that cannot lawfully be excluded or limited.

The Provider has taken out a professional civil-liability insurance policy covering the liabilities arising from its activity.

The foregoing provisions do not in any way diminish the public guarantees offered by the Provider (no lock-in and no penalties).

19. Force majeure

Neither party is liable for non-performance or defective performance of their obligations where it is due to force majeure or chance events, meaning facts or circumstances beyond their reasonable control, unforeseeable or, if foreseen, unavoidable (article 1105 of the Civil Code).

By way of illustration, the following are considered force majeure: prolonged unavailability, outage or malfunction of the Administration’s electronic offices (AEAT, Social Security or others), of the payment gateway or of third-party platforms and services needed for performance; widespread electricity or telecommunications failures; cyber-attacks or security incidents beyond the Provider’s diligence; natural disasters, fires or floods; strikes and labor disputes; and pandemic situations or authority decisions that prevent performance.

Effects. During the force-majeure situation, the affected obligations are suspended, and their non-performance does not constitute a contractual breach or give rise to liability or a right to compensation. The affected party will notify the other without delay and will take reasonable measures to mitigate the effects and resume performance as soon as possible.

Payment obligations. Force majeure does not release the Client from payment of amounts corresponding to Services actually provided before the event.

Termination. If the force-majeure situation lasts more than thirty (30) days, either party may terminate the contract by written notice, without penalty, settling outstanding obligations up to that date.

20. Confidentiality and professional secrecy

Each party undertakes to keep strictly confidential all of the other party’s information to which they have access by reason of the contractual relationship, whatever its medium, and not to use it for purposes other than performance of the contract. This duty is reciprocal and covers, among other things, the Client’s tax, accounting, economic, employment and personal information, as well as the Provider’s rates, methods, tools and other business information.

The Provider is also bound by the duty of professional secrecy inherent in its activity and by the confidentiality duty required by data-protection rules (article 5 of the LOPDGDD), on the terms of the personal-data protection clause.

Information is not confidential if it is or becomes public without breach of this duty, or if its disclosure is required by law or by a competent authority; in the latter case, the obliged party will notify the other to the extent legally possible.

Each party may disclose confidential information to the subcontractors, collaborators or advisers who need to know it to perform the contract, who remain subject to equivalent confidentiality duties.

The confidentiality duty survives termination of the contract, indefinitely as regards professional secrecy and personal data, and for three (3) years as regards other information, without prejudice to the legal retention duties provided in the anti-money-laundering and document-retention clause.

21. Personal-data protection

Processing of the Client’s personal data is governed by the website Privacy Policy, drawn up in accordance with Regulation (EU) 2016/679 (GDPR) and Organic Law 3/2018 (LOPDGDD), to which these GTC refer and which is not reproduced here.

Where performance of the Services involves processing, on the Client’s behalf, of third-party personal data (for example, data of the Client’s employees in payroll management), the Client acts as controller and the Provider as processor, and the corresponding data-processing agreement is entered into for that purpose under article 28 of the GDPR.

22. Subcontracting of services

The Provider may subcontract, in whole or in part, performance of the Services to third-party professionals, in particular in respect of services that it does not provide directly. Subcontracting does not change the Provider’s liability to the Client, who remains liable for the subcontractors’ acts as if they were its own.

Subcontractors are bound by confidentiality and quality duties equivalent to those assumed by the Provider in these GTC.

Data protection. Where subcontracting involves access to personal data processed by the Provider on the Client’s behalf, the subcontractor has the status of sub-processor. The Client generally authorizes the Provider to use sub-processors, under article 28.2 of the GDPR. The Provider will inform the Client of the addition or replacement of sub-processors, giving the Client the opportunity to object on justified grounds, and will impose on the sub-processors, by contract, the same data-protection obligations, remaining fully responsible to the Client for their compliance (article 28.4 of the GDPR), on the terms of the data-processing agreement.

23. Anti-money-laundering and document retention

The Provider is an obliged person under Spanish Law 10/2010 of 28 April on the prevention of money laundering and terrorist financing. Accordingly, the Client undertakes to provide identification and the documents and information needed to comply with due-diligence duties. The Provider may refuse to execute operations or terminate the relationship where those duties cannot be met.

The Provider will retain documentation relating to the relationship for the legally required periods, in particular ten years for the purposes of anti-money-laundering rules, without prejudice to the periods provided in tax and commercial rules. Delivery of documents to the Client, including the delivery provided in the renewal and cancellation clause, does not prevent the Provider from keeping the copies needed to comply with those duties.

24. Intellectual and industrial property

Intellectual and industrial property rights in the website and its contents belong to the Provider or to legitimate third parties, on the terms set out in the Legal Notice, to which these GTC refer.

25. Amendment of the terms

The Provider may amend these GTC for legal, technical or organizational reasons. Amendments are notified to the Client by email and published on the website, with reasonable notice before they take effect.

The new terms apply to renewals after they take effect. If the Client does not agree with the amendments, they may cancel under clause 11 before they become applicable.

26. Communications

Communications between the parties are preferably by email, to the addresses supplied by each party, without prejudice to the Provider’s other published official channels. The Client is responsible for keeping their email address up to date for notification purposes.

27. Assignment

The Client may not assign their contractual position to a third party without the Provider’s prior consent. The Provider may assign the contract in the context of corporate, restructuring or business-transfer operations, informing the Client and without reducing the rights to which the Client is entitled.

28. Partial invalidity

If any clause of these GTC is held void or ineffective, in whole or in part, the remainder of the clauses remains valid, and the affected part is interpreted and completed in accordance with the purpose of the contract and applicable law.

29. Customer service, complaints and dispute resolution

The Client may send queries and complaints to the Provider’s official channels published on the website. The Provider has official complaint forms available to consumers.

Online dispute resolution (consumers). It is recorded that the European online dispute-resolution platform (the European Commission’s ODR platform) ceased to operate in 2025, after repeal of Regulation (EU) 524/2013 by Regulation (EU) 2024/3228, so claims can no longer be processed through that platform. Consumers may, on a voluntary basis, use the Consumer Arbitration System and the competent Consumer Arbitration Boards, without prejudice to the court actions available to them.

30. Governing law and jurisdiction

These GTC are governed by Spanish law.

For Clients who are companies or self-employed persons/professionals, the parties expressly submit to the Courts and Tribunals of the city of Barcelona, waiving any other forum that might apply, consistently with the Legal Notice.

For Clients who are consumers, the forum that applies under mandatory consumer-protection rules is competent, which is generally that of the consumer’s domicile.

31. Acceptance

Contracting the Services through the website implies reading, understanding and full acceptance of these GTC and of the Particular Terms of the contracted Pack. The Client confirms that they had access to both before signature and were able to download and store them.

ANNEX — Model withdrawal form

(This form should be completed and sent only if the Client is a consumer and wishes to withdraw from the contract. Article 97.1.i) and Annex B of the TRLGDCU.)

To TAX FACTORY, S.L., Plaza de Terrassa Industrial, 4, 2.º 3.ª, 08223 Terrassa, or the email address published on the website:

I hereby notify you that I withdraw from the contract for the provision of the following services:

Service / Pack contracted: ________________________________

Order / contract dated: ________________________________

Consumer name: ________________________________

Consumer address: ________________________________

Date: ________________________________

Consumer signature (only if submitted on paper): ________________________________

Published contact

The official contact channel published on the website is guillem@taxfactory.es.