{"id":3114,"date":"2022-06-17T08:50:26","date_gmt":"2022-06-17T08:50:26","guid":{"rendered":"https:\/\/www.afpaudit.com\/legal-notice\/"},"modified":"2024-03-20T09:36:24","modified_gmt":"2024-03-20T09:36:24","slug":"legal-notice","status":"publish","type":"page","link":"https:\/\/www.afpaudit.com\/en\/legal-notice\/","title":{"rendered":"Legal notice"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3114\" class=\"elementor elementor-3114 elementor-1519\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f9fd79 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9f9fd79\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6567d15 animated-slow elementor-invisible\" data-id=\"6567d15\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fb23ae elementor-hidden-desktop elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"6fb23ae\" data-element_type=\"widget\" data-widget_type=\"theme-site-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 22-05-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.afpaudit.com\/en\/\">\n\t\t\t<img decoding=\"async\" src=\"https:\/\/www.afpaudit.com\/wp-content\/uploads\/2022\/03\/LOGO_AFP_Positivo.svg\" class=\"attachment-full size-full wp-image-2469\" alt=\"Logo Afp Positivo\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53f34eb elementor-widget__width-initial elementor-fixed elementor-hidden-mobile elementor-hidden-tablet elementor-widget elementor-widget-template\" data-id=\"53f34eb\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;in-out&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:41}},&quot;sticky&quot;:&quot;top&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0}\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"340\" class=\"elementor elementor-340\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-section elementor-top-section elementor-element elementor-element-36639be elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-height-default\" data-id=\"36639be\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3eadb74\" data-id=\"3eadb74\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-967ae4f logo elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"967ae4f\" data-element_type=\"widget\" data-widget_type=\"theme-site-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.afpaudit.com\/en\/\">\n\t\t\t<img decoding=\"async\" src=\"https:\/\/www.afpaudit.com\/wp-content\/uploads\/2022\/03\/LOGO_AFP_Positivo.svg\" class=\"attachment-full size-full wp-image-2469\" alt=\"Logo Afp Positivo\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a29fc3 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"0a29fc3\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-angle-down\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/www.afpaudit.com\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-nav-menu.min.css\">\t\t\t<nav class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-0a29fc3\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-3125\"><a href=\"https:\/\/www.afpaudit.com\/en\/\" class=\"elementor-item\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3126\"><a href=\"https:\/\/www.afpaudit.com\/en\/the-firm\/\" class=\"elementor-item\">The Firm<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3127\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/\" class=\"elementor-item\">Services<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2332\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#auditoria-assurance-en\" class=\"elementor-sub-item elementor-item-anchor\">Audit &#038; Assurance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2340\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#consultancy-en\" class=\"elementor-sub-item elementor-item-anchor\">Management consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2341\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#financial-consulting-en\" class=\"elementor-sub-item elementor-item-anchor\">Financial consulting and corporate finance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2333\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#forensic-en\" class=\"elementor-sub-item elementor-item-anchor\">Forensic<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2331\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#tax-consultancy-en\" class=\"elementor-sub-item elementor-item-anchor\">Tax Consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2337\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#employment-en\" class=\"elementor-sub-item elementor-item-anchor\">Employment consultancy<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3128\"><a href=\"https:\/\/www.afpaudit.com\/en\/social-commitment\/\" class=\"elementor-item\">Social commitment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3359\"><a href=\"https:\/\/www.afpaudit.com\/en\/team\/\" class=\"elementor-item\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3129\"><a href=\"https:\/\/www.afpaudit.com\/en\/careers\/\" class=\"elementor-item\">Careers<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3130\"><a href=\"https:\/\/www.afpaudit.com\/en\/contact\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">Menu<\/span>\n\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-0a29fc3\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-3125\"><a href=\"https:\/\/www.afpaudit.com\/en\/\" class=\"elementor-item\" tabindex=\"-1\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3126\"><a href=\"https:\/\/www.afpaudit.com\/en\/the-firm\/\" class=\"elementor-item\" tabindex=\"-1\">The Firm<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3127\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/\" class=\"elementor-item\" tabindex=\"-1\">Services<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2332\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#auditoria-assurance-en\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Audit &#038; Assurance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2340\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#consultancy-en\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Management consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2341\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#financial-consulting-en\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Financial consulting and corporate finance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2333\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#forensic-en\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Forensic<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2331\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#tax-consultancy-en\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Tax Consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2337\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#employment-en\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Employment consultancy<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3128\"><a href=\"https:\/\/www.afpaudit.com\/en\/social-commitment\/\" class=\"elementor-item\" tabindex=\"-1\">Social commitment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3359\"><a href=\"https:\/\/www.afpaudit.com\/en\/team\/\" class=\"elementor-item\" tabindex=\"-1\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3129\"><a href=\"https:\/\/www.afpaudit.com\/en\/careers\/\" class=\"elementor-item\" tabindex=\"-1\">Careers<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3130\"><a href=\"https:\/\/www.afpaudit.com\/en\/contact\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a095e0a elementor-widget elementor-widget-ucaddon_ue_accordion_menu\" data-id=\"a095e0a\" data-element_type=\"widget\" data-widget_type=\"ucaddon_ue_accordion_menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<!-- start Accordion Menu -->\n\t\t<link id='font-awesome-css' href='https:\/\/www.afpaudit.com\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome5\/css\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/www.afpaudit.com\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome5\/css\/fontawesome-v4-shims.css' type='text\/css' rel='stylesheet' >\n\n\t\t\t<style type=\"text\/css\">\/* widget: Accordion Menu *\/\n\n#uc_ue_accordion_menu_elementor_a095e0a *\n{\n  box-sizing:border-box;\n}\n\n#uc_ue_accordion_menu_elementor_a095e0a .uc-side-menu-wrapper\n{\n  position:relative;\n}\n\n\t\n\t\n#uc_ue_accordion_menu_elementor_a095e0a .collapsed .uc-menu-item-pointer:after{\n\tcontent: \"\";\n    background-image: url(https:\/\/www.afpaudit.com\/wp-content\/uploads\/ac_assets\/ue_accordion_menu\/\/fa_unicode.svg);\n    \n      \n            font-family: \"Font Awesome 5 Free\";\n        content: \"\\f107\" !important;;\n        font-weight: 900;\n        line-height:1em;\n  \t\tbackground-image:none;\n      \n\n    display: inline-block;\n    background-repeat: no-repeat;\n    background-position: center;\n    background-size:contain;\n\n    vertical-align: middle;\n}\n\n#uc_ue_accordion_menu_elementor_a095e0a .expanded .uc-menu-item-pointer:after{\n    \n  \tcontent:\"\";\n    background-image: url(https:\/\/www.afpaudit.com\/wp-content\/uploads\/ac_assets\/ue_accordion_menu\/\/fa_unicode.svg);\n\t\n      \n            font-family: \"Font Awesome 5 Free\";\n        content: \"\\f106\" !important;;\n        font-weight: 900;\n        line-height:1em;\n  \t\tbackground-image:none;\n        \n\n    display: inline-block;\n    background-repeat: no-repeat;\n    background-position: center;\n    background-size:contain;\n    vertical-align: middle;\n}\n\t\n\n\n#uc_ue_accordion_menu_elementor_a095e0a .uc-side-menu-items\n{\n  position:relative;\n  overflow-x: hidden;\n  transition:1s;\n}\n\n#uc_ue_accordion_menu_elementor_a095e0a .open_side_menu\n{\n  cursor:pointer;\n  display:flex;\n  align-items:center;\n  justify-content:center;\n  transition:1s;\n}\n\n#uc_ue_accordion_menu_elementor_a095e0a .uc-side-menu-title\n{\n  text-align:left;\n}\n\n\n#uc_ue_accordion_menu_elementor_a095e0a .uc-side-menu-items ul\n{\n  padding:0px;\n  margin:0px;\n  list-style:none;\n}\n\n#uc_ue_accordion_menu_elementor_a095e0a .uc-side-menu-items ul a\n{\n  display:block;\n  text-decoration:none;\n}\n\n\n#uc_ue_accordion_menu_elementor_a095e0a .sub-menu {\n    overflow: hidden;\n    list-style: none;\n    height: auto;\n    transition: 0.5s;\n    display:none;\n}\n\n.uc-no-transition .sub-menu {\n    transition: none;  \n}\n\n<\/style>\n\n\t\t\t<div id=\"uc_ue_accordion_menu_elementor_a095e0a\" class=\"side-menu-holder\" data-closeothers=\"yes\" data-clickable=\"true\">\n\n  <div class=\"uc-side-menu-items\">\n    <div class=\"uc-header\">\n\n      \n    <\/div>\n\n    <ul id=\"menu-main-desplegable-ingles\" class=\"uc-list-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-3125\"><a href=\"https:\/\/www.afpaudit.com\/en\/\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3126\"><a href=\"https:\/\/www.afpaudit.com\/en\/the-firm\/\">The Firm<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3127\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/\">Services<\/a>\n<ul class=\"sub-menu\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2332\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#auditoria-assurance-en\">Audit &#038; Assurance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2340\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#consultancy-en\">Management consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2341\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#financial-consulting-en\">Financial consulting and corporate finance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2333\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#forensic-en\">Forensic<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2331\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#tax-consultancy-en\">Tax Consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2337\"><a href=\"https:\/\/www.afpaudit.com\/en\/services\/#employment-en\">Employment consultancy<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3128\"><a href=\"https:\/\/www.afpaudit.com\/en\/social-commitment\/\">Social commitment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3359\"><a href=\"https:\/\/www.afpaudit.com\/en\/team\/\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3129\"><a href=\"https:\/\/www.afpaudit.com\/en\/careers\/\">Careers<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3130\"><a href=\"https:\/\/www.afpaudit.com\/en\/contact\/\">Contact<\/a><\/li>\n<\/ul>\n    \n  <\/div>\n\n<\/div>\n\t\t\t<!-- end Accordion Menu -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8bf6e07\" data-id=\"8bf6e07\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8b4bc4 elementor-widget elementor-widget-heading\" data-id=\"a8b4bc4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 22-05-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Legal notice<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92835c4 elementor-widget elementor-widget-text-editor\" data-id=\"92835c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 22-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"col-md-5\">\n<div class=\"tablecell\">\n<div class=\"vcenteredbot\">\n<p>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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3a933e elementor-widget elementor-widget-heading\" data-id=\"a3a933e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">OWNER DATA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6bbb5 elementor-widget elementor-widget-text-editor\" data-id=\"ed6bbb5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"col-md-5\">\n<div class=\"tablecell\">\n<div class=\"vcenteredbot\">\n<p>The owner of <span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"http:\/\/www.afpaudit.com\/\">http:\/\/www.afpaudit.com<\/a><\/span> is AFP Audit &amp; Consulting, S.L., hereinafter AFP, with registered office at Calle Santa Teresa, n\u00ba8, 08012 Barcelona, C.I.F. number: B-83687368 and contact e-mail <span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"mailto:afp@afpaudit.com\">afp@afpaudit.com<\/a><\/span>. Registered in the Mercantile Register of Barcelona, Page B-298620, Folio 34, Volume 37.107, General Section, Inscription 2\u00aa. <\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eddc061 elementor-widget elementor-widget-heading\" data-id=\"eddc061\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. MSI GLOBAL ALLIANCE<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4732ed4 elementor-widget elementor-widget-text-editor\" data-id=\"4732ed4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It is an international association of legal and financial accounting firms. MSI Global Alliance does not fall within the definition of &#8220;network&#8221; 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.   <\/p>\n<p>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.  <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-436e298 elementor-widget elementor-widget-heading\" data-id=\"436e298\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. USERS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af84e5b elementor-widget elementor-widget-text-editor\" data-id=\"af84e5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0298a90 elementor-widget elementor-widget-heading\" data-id=\"0298a90\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. USAGE<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eee066 elementor-widget elementor-widget-text-editor\" data-id=\"9eee066\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"http:\/\/www.afpaudit.com\">http:\/\/www.afpaudit.com<\/a><\/span> provides access to a multitude of information, services, programmes or data (hereinafter, &#8220;the content&#8221;) 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.    <\/p>\n<p>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.      <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93e04c5 elementor-widget elementor-widget-heading\" data-id=\"93e04c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. DATA PROTECTION<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3f495e elementor-widget elementor-widget-text-editor\" data-id=\"b3f495e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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&#8217;s personal data.<\/p>\n<p>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. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a2994a elementor-widget elementor-widget-heading\" data-id=\"6a2994a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. INTELLECTUAL AND INDUSTRIAL PROPERTY<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1d5c58 elementor-widget elementor-widget-text-editor\" data-id=\"b1d5c58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.     <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e727260 elementor-widget elementor-widget-heading\" data-id=\"e727260\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. EXCLUSION OF WARRANTIES AND LIABILITY<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b44bf elementor-widget elementor-widget-text-editor\" data-id=\"b3b44bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-980be31 elementor-widget elementor-widget-heading\" data-id=\"980be31\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8. CHANGES AND MODIFICATIONS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dde326b elementor-widget elementor-widget-text-editor\" data-id=\"dde326b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>AFP<\/strong>reserves 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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d8eb5c elementor-widget elementor-widget-heading\" data-id=\"0d8eb5c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">9. LINKS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce6c502 elementor-widget elementor-widget-text-editor\" data-id=\"ce6c502\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>In the event that <span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"http:\/\/www.afpaudit.com\/\">http:\/\/www.afpaudit.com<\/a><\/span> 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. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f800ad6 elementor-widget elementor-widget-heading\" data-id=\"f800ad6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10. RIGHT OF EXCLUSION<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd494a7 elementor-widget elementor-widget-text-editor\" data-id=\"fd494a7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-528c83a elementor-widget elementor-widget-heading\" data-id=\"528c83a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">11. GENERALITIES<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8850110 elementor-widget elementor-widget-text-editor\" data-id=\"8850110\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b31413d elementor-widget elementor-widget-heading\" data-id=\"b31413d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">12. MODIFICATION AND DURATION OF THESE CONDITIONS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afc057a elementor-widget elementor-widget-text-editor\" data-id=\"afc057a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c3030 elementor-widget elementor-widget-heading\" data-id=\"a7c3030\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">13. APPLICABLE LAW AND JURISDICTION<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9edbd57 elementor-widget elementor-widget-text-editor\" data-id=\"9edbd57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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. OWNER DATA The owner of http:\/\/www.afpaudit.com is AFP Audit &amp; Consulting, S.L., hereinafter AFP, with [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3114","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/pages\/3114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/comments?post=3114"}],"version-history":[{"count":3,"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/pages\/3114\/revisions"}],"predecessor-version":[{"id":3117,"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/pages\/3114\/revisions\/3117"}],"wp:attachment":[{"href":"https:\/\/www.afpaudit.com\/en\/wp-json\/wp\/v2\/media?parent=3114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}