This website is owned by SUMMA 4, ASESORES LEGALES Y TRIBUTARIOS, S.L (henceforth SUMMA 4), domiciled at calle Almagro 31, 5º Right, Madrid, with Tax Number B-85449346 and filed with the Mercantile Registry of Madrid, under Tome 26.099, Page 100, Section 8, SheetM-470.446.

The use of this website is subject to the following conditions of use, their carefully reading by you would be appreciated. Your access to this site and its content means that you have read and agree to these conditions of use.

The use of certain spaces or services on this website may be subject to special conditions of use. Please read them carefully. Your use of these services means that you accept these special conditions.

1.- Conditions of use

» 1.1.- This website contains materials that SUMMA 4 has prepared for information purposes only. These materials may not reflect the most recent legislation or case law on the matters analyzed, and we may change, expand upon or update this material without notification.
» 1.2.- The materials on this website may, under no circumstances, be considered to replace legal or any other kind of advice. Access to these materials does not constitute or imply a lawyer-client relationship, nor any other kind of trust-based or professional relationship with SUMMA 4. The user should not act on the basis of the information on this website, without first seeking appropriate professional advice.
» 1.3.- The links on this website may direct you to third parties websites, over which SUMMA 4 has no control. SUMMA 4 is not responsible for the contents or the state of these websites and web pages, and access to them via this website does not mean that SUMMA 4 recommends or approves their content

2.- Limitation of liability

» 2.1.- ou use this website at your own risk. SUMMA 4, its partners, collaborators, employees or representatives do not assume liability for any errors or omissions in the content of this website or any other content that may be accessed through it.
SUMMA 4, its partners, collaborators, employees or representatives also do not assume liability for any damage arising from use of this website, or for any other action performed on the basis of  information available on it.
» 2.2.- UMMA 4 does not guarantee absence of virus or other elements that could damage or alter your computer system, electronic documents or files. Therefore, SUMMA 4 does not accept liability for any damage that these elements could cause you or third parties.

3.- Data protection

» 3.1.- SUMMA 4 will treat all information provided by users with utmost confidentiality.
» 3.2.- Some of the services provided on this website may require personal-data collection. To provide these services, SUMMA 4 may need to collect some essential personal data. During the data-collection process, you will be informed why this information is necessary. If you do not provide it, these services cannot be rendered.
» 3.3.- Regarding the data collected as described above, you may exercise the rights conferred by law: the right to access, correct, delete or oppose data, if necessary; and the right to revoke your consent to its transfer. You or your representative may exercise these rights by sending a written and signed request to SUMMA 4´s address above stated. Your request must include the following information: name and surname, address for correspondence, photocopy of national identity card or passport, and specific details of the right exercised.
» 3.4.-SUMMA 4 will store the personal data it collects and adopt the necessary measures to prevent it from being altered, lost, processed or accessed without authorization. SUMMA 4 will carry out these duties in line with the applicable legislation.


» 1.- The entire contents of this website, whether it be texts, images, sound, files, trademarks, logos, combination of colors, or any other element, its structure and design, the selection and form of the presentation of the materials included here, and the computer programs required to operate, access and use it, are protected by industrial and intellectual property rights, owned by SUMMA 4, which rights the user of this website must respect.
» 2.- n particular, but without restricting the general obligation incumbent upon the user pursuant to the previous paragraph, it is forbidden to reproduce--except for private use--transform, distribute, disclose publicly, make available to the public and, in general, in any other way exploit, through any process, the contents of this website, in whole or in part, as well as their design and the selection and form of presentation of the materials included here. These acts may only be carried out if SUMMA 4 has granted its express authorization, and provided that in the express reference it is included that SUMMA 4 is the owner of those intellectual property rights.

contact with © Summa Quatro 2009 - C/Velázquez 51, 28001 Madrid (España) | Tfno: +34 91 1102100 Fax: +34 91 3910082