Legal notice

This Legal Notice has been drawn up in compliance with the provisions of Organic Law 15/1999, of 13 December, on the Protection of Personal Data and Law 34/2002, of 11 July, on Information Society Services and Electronic Commerce.


The owner of is AFP Audit & Consulting, S.L., hereinafter AFP, with registered office at Calle Santa Teresa, nº8, 08012 Barcelona, C.I.F. number: B-83687368 and contact e-mail Registered in the Mercantile Register of Barcelona, Page B-298620, Folio 34, Volume 37.107, General Section, Inscription 2ª.


It is an international association of legal and financial accounting firms. MSI Global Alliance does not fall within the definition of “network” as defined in the International Federation of Accountants (IFAC) Code of Ethics (Article 290) and the European Union Auditing Directive (Eighth Revision of the Companies Law). MSI Global Alliance assumes no responsibility for the commission of any act, or omission of an act, or for the liability, of any of its members. The members of the MSI Global Alliance constitute an independent legal entity and accept no responsibility for the commission or omission of any act or omission of any act of other members.

MSI Global Alliance is the trading name of MSI Global Alliance Limited, a company registered in England, registration number 2511919, having its registered office at 147-149 Temple Chambers, 3-7 Temple Avenue, London EC4Y 0DA, United Kingdom. No part of the text or graphics may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, facsimile, recording, or the use of any information storage and retrieval system, without permission in writing from MSI. References to MSI Global Alliance are to MSI Global Alliance Limited.


The access and/or use of this AFP portal attributes the condition of USER, who accepts, the General Conditions of Use reflected herein. The aforementioned Conditions shall be applicable independently of the General Contracting Conditions which, where applicable, are of obligatory compliance.

4. USAGE provides access to a multitude of information, services, programmes or data (hereinafter, “the content”) on the Internet belonging to AFP or its licensors to which the user may have access. The user assumes responsibility for the use of the portal. This responsibility extends to the registration that may be necessary to access certain services or content. In such registration, the user shall be responsible for providing truthful and lawful information. As a consequence of this registration, the user may be provided with a password for which he/she will be responsible, undertaking to use it diligently and confidentially.

The user undertakes to make appropriate use of the content and services (such as chat services, discussion forums or newsgroups) that AFP offers through its portal and, by way of example but not limitation, not to use them for (i) engaging in activities that are illicit, illegal or contrary to good faith and public order; (ii) disseminating content or propaganda of a racist, xenophobic, pornographic, illegal, in support of terrorism or in violation of human rights; (iii) cause damage to the physical and logical systems of AFP, its suppliers or third parties, introduce or disseminate computer viruses or any other physical or logical systems that are likely to cause the aforementioned damage; (iv) attempt to access and, where appropriate, use the email accounts of other users and modify or manipulate their messages. AFP reserves the right to remove any comments and contributions that violate the respect for the dignity of the person, that are discriminatory, xenophobic, racist, pornographic, that violate youth or childhood, public order or safety or that, in its opinion, are not appropriate for publication. In any case, AFP shall not be responsible for the opinions expressed by users through forums, chats or other participation tools.


AFP complies with the guidelines of Organic Law 15/1999 of 13 December on the Protection of Personal Data, Royal Decree 1720/2007 of 21 December approving the Regulations for the development of the Organic Law and other regulations in force at all times, and ensures the correct use and processing of the user’s personal data.

To this end, together with each form for the collection of personal data, in the services that the user may request from AFP, it shall inform the user of the existence and acceptance of the specific conditions for the processing of their data in each case, informing them of the responsibility of the file created, the address of the person responsible, the possibility of exercising their rights of access, rectification, cancellation or opposition, the purpose of the processing and the communication of data to third parties, where applicable. Likewise, AFP informs you that it complies with Law 34/2002 of 11 July, on Information Society Services and Electronic Commerce and will request your consent to the processing of your e-mail for commercial purposes in the event that this possibility arises.


AFP itself or as assignee, is the owner of all intellectual and industrial property rights of its website, as well as of the elements contained therein (including but not limited to images, sound, audio, video, software or texts; trademarks or logos, colour combinations, structure and design, selection of materials used, computer programs necessary for its operation, access and use, etc.), owned by AFP or its licensors. All rights reserved. By virtue of the provisions of articles 8 and 32.1, second paragraph, of the Intellectual Property Law, the reproduction, distribution and public communication, including its mode of making available, of all or part of the contents of this website, for commercial purposes, in any medium and by any technical means, without the authorisation of AFP, are expressly prohibited. The user undertakes to respect the Intellectual and Industrial Property rights owned by AFP. The user may view the elements of the portal and even print, copy and store them on the hard disk of his/her computer or on any other physical medium, provided that this is solely and exclusively for his/her personal and private use. The user must refrain from deleting, altering, evading or manipulating any protection device or security system installed on the pages of AFP.


AFP accepts no liability, under any circumstances, for damages of any kind that may be caused by the use of this website. By way of example: errors or omissions in the contents, losses suffered by actions or omissions taken on the basis of the contents of this portal, lack of availability of the portal or transmission of viruses or malicious or harmful programs in the contents, despite having taken all the necessary technological measures to prevent it.


AFPreserves the right to make any modifications it deems appropriate to its portal without prior notice, being able to change, delete or add both the contents and services provided through the same and the way in which they are presented or located on its portal.


In the event that contains links or hyperlinks to other Internet sites, AFP shall not exercise any control over such sites and content. In no case shall AFP assume any responsibility for the contents of any link belonging to an external website, nor guarantee the technical availability, quality, reliability, accuracy, comprehensiveness, accuracy, validity and constitutionality of any material or information contained in any such hyperlinks or other Internet sites. Likewise, the inclusion of these external connections does not imply any type of association, merger or participation with the connected entities.


AFP reserves the right to refuse or withdraw access to the portal and/or the services offered without prior notice, at its own request or at the request of a third party, to those users who do not comply with these General Conditions of Use of a third party, to those users who do not comply with these General Conditions of Use.


AFP will pursue the breach of these conditions as well as any improper use of its portal, exercising all civil and criminal actions that may correspond to it by law.


AFP may modify at any time the conditions determined here, being duly published as they appear here. The validity of the aforementioned conditions shall depend on their exposure and shall remain in force until they are modified by other duly published conditions.


The relationship between AFP and the USER shall be governed by current Spanish legislation and any dispute shall be submitted to the Courts and Tribunals of the city of Barcelona.

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