TERMs OF USE OF BSK LEGAL & FISCAL ASOCIADOS, S.L.P.’S WEBSITE

(drafting in force since 2024/11/08)

LEGAL INFORMATION

Article 10 of Act 34/2002, of 11 July, on Information Society Services and Electronic Commerce, establishes that the information society service provider shall be obliged to have the available means which permit, both the service recipients and the competent organs, to access via electronic means, permanently, easily, directly, and free of charge, the following information:

Name of domain: www.grupobsk.com

E-mail: legal@grupobsk.com

Owner: BSK LEGAL & FISCAL ASOCIADOS, S.L.P. (hereinafter "BSK Legal & Fiscal”), company with business address in Donostia-San Sebastián (Gipuzkoa), Parque Empresarial Zuatzu, Zuatzu Kalea, n.º 8, Edificio Oria, Planta 1ª, inscribed in the Business Register of Gipuzkoa in volume 2,660, folio 45, sheet SS-36,663, 1st inscription and with Tax ID B-75115840.

TERMS OF USE

Field, Purpose and Scope

These provisions (hereinafter the "Terms of Use"), regulate the access and use of the service of the website that BSK Legal & Fiscal makes available to Internet Users (hereinafter the "User/s") through the domain www.grupobsk.com (hereinafter the "Website").

Without prejudice to the aforesaid, access to certain content and the use of some of the services that BSK Legal & Fiscal makes available to the User through the Website can be found subject to certain particular terms (hereinafter the "Particular Terms") that, according to the case, shall replace, complete and/or modify these Terms of Use and that, in case of contradiction, shall prevail over these.

In consequence, before accessing said content and/or using said services, the User should read carefully and accept the Particular Terms that regulate them in the public version published at the moment in which the referred access and/or use takes place.

BSK Legal & Fiscal reserves the right to carry out, at any time and without the need for any kind of warning, any modification or updating of the content of these Terms of Use, as well as, if necessary, of the corresponding Particular Terms and, in general, of whatever elements make up the design and configuration of the Website. The terms of access and/or use published in the latest update of the Website shall apply, being applicable in every visit those that are published at that moment on the Website itself.

The User by means of the access to this Website consents to and accepts, expressly and without reservations, these Terms of Use in virtue of which the rules of use of the same are determined, said acceptance having the same validity and efficacy as any contract in writing and signed. In the case of the User not fully accepting these Terms of Use they will not be authorised to access the Website.

User Registration and Password

When the use of the Website and/or access to the content and services made available by BSK Legal & Fiscal through the same require the User to register, the User shall be responsible for providing true and legitimate information, as well as diligent use of the password when, because of said registration, the User is provided with one.

In such a case, the User shall be responsible for the suitable custody and confidentiality of any identifiers and/or passwords supplied to them, agreeing not to lend them to third parties, whether temporarily or permanently, and to not allow access to unauthorised persons.

Economic Terms of Access to and Use of the Website

Except that, where appropriate, it is stated otherwise in the Particular Terms, access to the Website and its contents, as well as the use of the services made available to the User through the Website are free, except for the cost of connection to the telecommunications network that the User has contracted with their supplier.

Intellectual Property Rights

All Intellectual Property rights about the Website are legally reserved and access to them or their use by the User should not be considered, in any way, as the granting of any licence for any activity whose ownership or property corresponds to BSK Legal & Fiscal and/or any third parties. This reservation of rights covers both (i) the external appearance (look and feel) and the code itself, design, and structure of navigation of the Website; and (ii) the content which under any format can be included and distributed through the Website.

The inclusion on the Website of references to commercial names, brands, logotypes, or other distinctive signs, whether registered or not, is subject to the prohibition of use of the same without the express consent of BSK Legal & Fiscal or their legitimate holder.

Reproduction, copying, distribution, transformation, making available to the public, and any other analogous activity that can be carried out with the information contained on the Website is prohibited, as well as with its design and the selection and form of presentation of the materials included in the same, whatever its use and the means used for it, without the express authorisation of BSK Legal & Fiscal.

In consequence, the User shall only be able to visualise and use the contents and services made available to them through the Website for strictly personal and private use, and providing the aim is not to carry out commercial or professional activities with said content and/or services.

Likewise, it is prohibited to decompile, disassemble, carry out reverse engineering, sublicense or transmit in any way, translate, or carry out works derived from the computer programmes necessary for the functioning, access and use of the Website. The User of the Website shall abstain in all cases from deleting, altering, evading, or manipulating any protection device or security systems which may be installed in the same.

Responsibility and Guarantees

Users of the Website do so at their own risk. The User, by means of their access to the Website, is obliged to (i) not carry our any conduct which could harm the image, interests and rights of BSK Legal & Fiscal or third parties or which could harm, render useless or overload the Website or which could impede, in any way, the normal use of the same; and (iii) use it fully in accordance with the Laws and uses of traffic.

In consequence, the User shall respond before BSK Legal & Fiscal and/or before third parties, for any damage and prejudice that they could cause because of the non-compliance with said obligations.

The contents of the Website have the sole aim of supplying information about the area of operation of BSK Legal & Fiscal. The contents of the Website in no case shall be considered legal or fiscal advice of any type.

BSK Legal & Fiscal adopts the security measures it considers pertinent to maintain the correct functioning of the Website and to detect the existence of viruses and harmful components. Notwithstanding this, the User should be aware that security measures for IT systems on the Internet are not entirely trustworthy and that, therefore, BSK Legal & Fiscal cannot guarantee the continuous availability of the contents and services gathered on the Website and the inexistence of viruses or other harmful elements which can cause alterations in IT systems (software and hardware) of the User or in their electronic documents and files contained in the same.

Likewise, BSK Legal & Fiscal reserves the right to partially or completely interrupt the service, temporarily or definitively, faced with technical changes or faults, with prior warning, if possible, through their website or through any other medium equipped to that effect.

LINKS

Linked Sites

Through its Website, BSK Legal & Fiscal makes available to the User technical link devices (such as buttons, links, and banners) which can guide the User to other Internet sites or portals belonging to or managed by third parties and upon which BSK Legal & Fiscal does not exercise any type of control (hereinafter, "Linked Sites").

BSK Legal & Fiscal does not know or control in any way the contents and services included in the Linked Sites, and the inclusion of an access to them through the Website does not imply, in any case, (i) that BSK Legal & Fiscal recommends or approves the contents and services housed in the Linked Sites; and/or (ii) that there is some kind of relationship, collaboration or dependence between BSK Legal & Fiscal and the person responsible for the Linked Site.

In consequence, BSK Legal & Fiscal does not assume any type of responsibility relative to the Linked Sites and, therefore, does not answer for their functioning, the contents and services housed in the same, nor the links contained in said Linked Sites.

If the User has effective knowledge of the illegality or inappropriateness of the contents, services or whatsoever other activities carried out through a Linked Site, they should immediately inform BSK LEGAL & FISCAL with the intention that, if applicable, the latter take the necessary measures.

Hyperlinks

The establishment of hypertext links (hyperlinks) is authorised in other websites or webpages, providing they direct to the homepage of http://www.grupobsk.com, or, if applicable, any other internal page (deep link) of the Website and that the corresponding pages appear in a complete window and under their respective URL addresses, assuming total responsibility and risk that could arise from establishing the hyperlink to the Website.

In the website or webpage that establishes the hyperlink it will not be possible to state in any way that BSK Legal & Fiscal has authorised said hyperlink, unless BSK Legal & Fiscal has given express permission in writing.

If the third party who introduces the hyperlink in their website or webpage wishes to include in it the brand, name, commercial name, sign, logotype, or any other identifying element of BSK Legal & Fiscal and/or of the Website, they need prior express authorisation, in writing, from BSK Legal & Fiscal.

Without prejudice to the above, it is expressly forbidden to present a page of the website http://www.grupobsk.com in a window of another website which does not belong to BSK Legal & Fiscal by means of the technique known as "framing" unless it has the express consent of BSK Legal & Fiscal.

Likewise, it is expressly forbidden to insert any kind of content disseminated through http://www.grupobsk.com, in another website or webpage different to the Website by means of the technique known as "in line linking", if it does not have the express consent of BSK Legal & Fiscal.

The establishment of a hyperlink which conforms to the aforementioned terms shall not imply, in any case, the existence of relations between BSK Legal & Fiscal and the owner/person responsible for the website or webpage in which said hyperlink is established, nor the acceptance or approval on the part of BSK Legal & Fiscal of its contents or services.

In any case, BSK Legal & Fiscal reserves the right to prohibit or disable at any moment any hyperlink to the Website, especially in the case of the supposed illegality of the activity and/or contents of the website or webpage in which it is included.

PRIVACY POLICY PERSONAL DATA PROTECTION

User may find detailed information about the processing of his personal data by BSK Legal & Fiscal in the following link.

COOKIE POLICY

The Website uses cookie files and/or other storage and analogical data recovery devices.

The User has detailed information regarding the use of cookie files in the Section “Cookie Policy” of the Website.

APPLICABLE LEGISLATION AND JURISDICTION

These Terms of Use are subject to the Spanish law.

For the resolution of any conflict that may arise from access to the Website, its contents and/or services that BSK Legal & Fiscal makes available to the User through the Website, the User and BSK Legal & Fiscal expressly agree to submit to the Courts of Donostia-San Sebastián, renouncing any other general or special jurisdiction that may apply.