Legal Disclaimer


The terms and conditions in this WEBSITE LEGAL DISCLAIMER shall govern the use of this WEB the ownership of which is held by SBAL IMPUESTOS, S.A. (hereinafter referred to as SBAL), and whose identifying data are provided below.

Access to this WEB is subject to the USER’s prior reading and acceptance of all the provisions contained in this LEGAL DISCLAIMER. Should the USER disagree with any part of this disclaimer, he/ she/it must not use our website.



  • Business Name: SBAL IMPUESTOS, S.A.
  • Trading Name:  SBAL
  • Registered Address: LAS MERCEDES 31, 3º, GETXO (BIZKAIA)
  • VAT Identification Number  / Tax Identification Number: A-48235220
  • Telephone Number: 00-34-94-4800500
  • Fax Number: 00-34-94-4800522
  • E-mail address:
  • Trade Register No.: We are registered in the Companies’ House of  Bilbao VOLUME 1.954, BOOK 1.437, FOLIO 19, SECTION 3ª, PAGE 13.194
  • Domain names:,



The USER shall make a lawful use of this WEB, in compliance with the existing legislation and the provisions contained in this LEGAL DISCLAIMER, and any kind of use which may have an adverse effect on the the intererests of SBAL or of third parties or which may in any way damage the networks, servers or applications of SBAL or of third parties is expressly forbidden.


This WEB includes both contents which have been prepared by SBAL and others prepared by external sources, and it makes available to the USER the presentation of the firm, as well as certain utilities, news and information which have a general interest in tax and legal fields, but this shall in no way be construed as the assumption of any duty to provide advice to the USER, nor shall it be construed as the assumption of any liability to the USER in regard to the completeness, accuracy, precision or updating of the information published in this web site, and consequently SBAL shall not be held to be liable on the grounds of the use of these contents by the USER.

SBAL makes no warranty that this web is free from viruses or any other harmful computer elements.

SBAL does not commit itself to ensuring that the web site remains availble.

SBAL reserves the right to make any modifications that it deems appropriate to this WEB site, without prior notice thereof.

Therefore, access to the WEB as well as the use which may be made of its contents shall be the exclusive responsibility of the USER, and SBAL shall not be held to be liable for any damages, be deemed direct damages or consencuential damages,  which might arise as a result of that access to the WEB  or of the use of the WEB contents, including without limitation the previously mentioned reasons and any other.

Notwitstanding the above, SBAL shall endeavour to provide suitable and reasonably updated contents, and shall implement all those measures which may be requisite to eliminate eliminate harmful computer elements, and it shall also do its utmost in relation to the smooth operation of the WEB site.


Pursuant to the Organic Law 15/1999, of 13th December, for Data Protection, hereby we inform you that the personal data which you make available to us will be incorporated to the files owned by SBAL Impuestos, S.A. (SBAL), and you should also know that when sending us any kind of information, even by electronic means through your e-mail address, you expressly give us consent to make use of it the following purposes:


  • to process your request for information;
  • for your registration to allow you to receive our circulars free of charge;
  • to send to you marketing communications relating to our business which we consider may be or interest to you by post or  by e-mail or similar technology (you can inform us at any time if you no longer require marketing communications)
  • for your registration in our Human Resources files;


In compliance with our commitment to safeguard privacy, SBAL has set as its high priority the complete confidentiality of any kind of information that you may have supplied to us, and SBAL undertakes to make available to you all the technical, organizational and human resources to guarantee that only the authorized staff has access to your data, and in all cases with full respect for your privacy.

Hereby we also inform you that you may exercise your right to access, rectification, cancellation and opposition of your personal data included in our files, by contacting: SBAL Impuestos, S.A. C/ Las Mercedes 31, 3º. (48930) Getxo (Bizkaia).

Any USER which connects to should know that SBAL may collect, store and use the following kinds of personal information:


  • the IP address and name of the domain or provider (PSI) for access to the Internet, geographical location, browser type and version, operating system, referral source, length of visit, page views, in order to be able to prepare statistics about the countries and servers which most frequently visit our WEB;
  • the access date and time, information that will be used by SBAL to carry out statistical analysis of the visits, and to allow us to implement the necessary remedial and preventive measures to avoid saturation problems at peak times;
  • the Internet address of the site linking to our WEB;
  • the sections visited by anonymous users;


The information collected by SBAL will remain anonymous, and in no case shall it be associated to a specified, identified or identifiable USER.

The Portal uses cookies as an information collection means, in particular to collect the information detailed below:


  • date and time of last visit;
  • details about the setting of the browsing preferences in;
  • means used to have access to the restricted areas of


The USER may disable or automatically delete cookies from his / her / its computer by using the options available at his / her / its computer, but SBAL shall be discharged of any liability regarding any problem which might arise from those actions.


This WEB site, including but not limited to, programming, edition, compilation and other elements required for its operation, designs, logotypes, photographs, texts and graphs, brands, trade names or distinguishing guise, are protected  by  applicable  copyright  intellectual property law,  and  industrial property law, and they are owned by SBAL.

Regardless of the ultimate purpose it might be aimed at, any full or partial reproduction, use, exploitation, distribution and marketing of this website, or of any of its content, shall be strictly forbidden without SBAL’s prior express written consent. Any use which is not previously authorized by SBAL shall be construed as a serious breach of the author’s intellectual property rights or industrial property rights.

The web site contains hyperlinks to third party web sites. These links are provided for your convenience to provide further information, but this does not mean that we endorse the website-s. We are not responsible for the privacy policies or practices of those third party web sites.

Those designs, logotypes, texts and / or graphs not owned by SBAL and which might be included in the web site, are owned by their respective owners, and they shall be liable for any controversy which might arise in relation thereto.


SBAL may revise the terms and conditions herein from time-to-time. Revised terms and conditions will apply to the use of our website from the date of the publication of the revised terms and conditions on our website.



If any provision of these terms and conditions is determined by any court of law or other competent authority to be illegal and / or unenforceable for any reason, such determination shall in no manner affect any other provision hereof, and the remainder of the terms and conditions shall remain in full force and effect.


The terms and conditions herein shall constitute the entire agreement between the user and SBAL in relation to the user’s use of our web site, and shall supersede all previous terms and conditions concerning the user’s use of this web site.


The terms and conditions of this disclaimer shall be governed by and construed in accordance with Spanish law, and any controversy, dispute or matter relating to this WEB site or any of the activities carried out in it, shall be subject to the exclusive jurisdiction of the courts of Getxo, Bizkaia, Spain.

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