LEGAL INFORMATION AND ACCEPTANCE

These provisions regulate the use of the Internet portal service (the ‘Portal’) which Gestión Valenciana Crea S.L.P.U. (“Gestión Valenciana”) makes available to Internet users.

Gestión Valenciana, whose registered office is at C/ Colón, 74-8º-14ª, 46004, Valencia (Valencia) – Spain, and has employer identification number B97981302, is registered at the Registro Mercantil de Valencia, Tomo 8816, Libro 6102, Folio 114, Sección 8, Hoja V126589. +34 96 352 25 87. Fax: +34 96 322 15 96 . Email: asesoria@gestionvalenciana.com.

Access to the website is free of charge, except for the cost of connection through the telecommunications network by your Internet service provider. Certain services are exclusive to our clients and access to them is restricted. The tax or legal services provided by the Firm in general are priced according to the relevant proposal and will not, under any circumstances, be offered or rendered through the Portal service.

Your use of the Portal makes you a user of the Portal (“User”) and implies your acceptance of all the conditions included in this Legal Notice. The Portal service is provided for a duration that is limited to the moment when User is connected to the Portal or to any of the services provided through the Portal. User must therefore read this Legal Notice carefully each time User intends to use the Portal, since the Portal and the conditions for its use as set forth in this Legal Notice may change.

Certain Portal services accessible to Internet users or exclusive to Gestión Valenciana clients may be subject to particular conditions, regulations or instructions that, if appropriate, may supersede, supplement and/or amend this Legal Notice and must be accepted by User before the provision of the relevant service begins.

INTELLECTUAL AND INDUSTRIAL PROPERTY

All Portal content, which is understood to include but not be limited to text, photographs, graphics, images, icons, technology, software, links and other audiovisual or audio content, as well as their graphic design and source codes (the ‘Content), is the intellectual property of Gestión Valenciana or of third parties, and no Content exploitation rights recognized by the intellectual property legislation in force can be deemed to have been licensed to User except for such Content as is strictly necessary for the use of the Portal.

The trademarks, trade names or distinctive signs are the property of Gestión Valenciana or third parties, and access to the Portal cannot be deemed to attribute any right to such trademarks, trade names and/or distinctive signs.

CONDITIONS OF USE FOR THE PORTAL

GENERAL

User agrees to use the Portal correctly in conformity with the law and with this Legal Notice. User will be liable to Gestión Valenciana or to third parties for any loss or damage that may be caused as a result of a breach of this obligation.

The use of the Portal for purposes that damage the property or interests of Gestión Valenciana or of third parties, or otherwise overload, damage or disable networks, servers and other hardware or software belonging to Gestión Valenciana or to third parties, is expressly prohibited.

CONTENT

User undertakes to use the Content in conformity with the law and with this Legal Notice, and with any other conditions, regulations or instructions that may be applicable in conformity with the provisions of Clause 1.

User must, in accordance with the legislation in force and without limitation, refrain from:

Reproducing, copying, distributing, making available, publicly disclosing, altering or modifying the Content, except in cases authorized by law or, as the case may be, expressly consented to by Gestión Valenciana or by the holder of the rights of exploitation.

Reproducing or copying for private use any Content that may be regarded as software or as a database in conformity with the intellectual property legislation in force, or publicly disclosing or making available Content to third parties, where such acts necessarily imply reproduction by User or by a third party. Extracting and/or reusing all or a substantial part of the Content on the Portal, or of any databases that Gestión Valenciana may make available to Users.

DATA COLLECTION FORMS

Without prejudice to the provisions of Clause 5 of this Legal Notice and of the privacy policies accessible from the Portal and applicable from time to time, the use of certain services or requests made to Gestión Valenciana are subject to prior completion of the relevant User record.

All information supplied by User on Portal forms for the above or any other purposes must be true. For these purposes, User warrants the authenticity of all data communicated by User and will keep the information supplied to Gestión Valenciana perfectly updated so that it reflects User’s actual status at all times. In all cases, User will be solely liable for any false or inaccurate representations made by User and for any damage caused to Gestión Valenciana or to third parties by reason of the information supplied by User.

INSERTION OF LINKS TO THE PORTAL

Any Internet user who wishes to insert links from his website to the Portal must comply with the conditions detailed below, and ignorance of such conditions will not relieve the Internet user of any liability under the law:

The link will only be to the Portal home page and may not reproduce it in any way (inline links, copying of text, graphics, etc). In accordance with the applicable legislation in force from time to time, it is forbidden in all cases to insert frames of any kind around the Portal, or permit the Content to be viewed through URLs other than the Portal URL and, in any case, where the Content can be viewed together with content outside the Portal, in a way that: (I) causes, or may cause, error or confusion in, or misleads or may mislead, users as to the true origin of the service or Contents; (II) constitutes an act of comparison or imitation; (III) serves to take advantage of the reputation of Gestión Valenciana’ brand and prestige; or (IV) is otherwise prohibited by the legislation in force.

No false, inaccurate or incorrect representation whatsoever of Gestión Valenciana, its partners, employees or clients, or of the quality of the services that it provides, may be made on the page inserting the link.

Under no circumstances will it be stated on the website where the link is located that Gestión Valenciana has consented to the insertion of the link, or otherwise sponsors, collaborates with, verifies or supervises the services of the website where the link appears.

It is forbidden to use any word mark, figurative mark or combined mark or any other distinctive sign of Gestión Valenciana on the website where the link appears, except in cases permitted by law or expressly authorized by Gestión Valenciana and provided that a direct link to the Portal is permitted in such cases in the manner established in this Clause.

The website on which the link is created must faithfully comply with the law and may not, in any circumstances, have or be linked to proprietary or third-party content that: (I) is unlawful, noxious, immoral or indecent (content that is pornographic, violent, racist, etc.); (II) induces or may induce User into the false belief that Gestión Valenciana subscribes to, endorses, adheres to, or in any way supports the ideas, representations or expressions, lawful or unlawful, appearing on the website where the link is located; (III) is inappropriate or irrelevant to the activities of Gestión Valenciana having regard to the place, content and theme of the website where the link appears.

DISCLAIMER OF LIABILITY

FOR INFORMATION

Access to the Portal does not imply any obligation on Gestión Valenciana to verify the truthfulness, accuracy, appropriateness, fitness, exhaustiveness or currency of the information supplied through the Portal. Since the Content is of a general nature and does not in any way constitute the provision of a tax or legal advisory service of any kind, such information is insufficient for User to make personal or business decisions.

Gestión Valenciana is not liable for decisions made on the basis of the information supplied on the Portal, or for any damage or loss to User or to third parties by reason of actions taken that were solely based on information obtained on the Portal.

FOR SERVICE QUALITY

Access to the Portal does not imply any obligation on Gestión Valenciana to control the absence of viruses, worms or any other malicious software. User is responsible in all cases for having available adequate tools for detecting and disinfecting malicious software.

Gestión Valenciana is not liable for any damage to the hardware of Users or of third parties during the provision of the Portal service.

FOR SERVICE AVAILABILITY

Access to the Portal requires services and supplies from third parties, including transmission through telecommunications networks, the reliability, quality, continuity and functioning of which are not the responsibility of Gestión Valenciana. Accordingly, services provided through the Portal may be suspended, cancelled or blocked, prior or simultaneous to the provision of the Portal service.

Gestión Valenciana cannot be held liable for loss or damage of any kind to User as a result of telecommunications network failures or disconnections that cause the suspension, cancellation or interruption of the Portal service before or while it is being provided.

FOR CONTENT AND SERVICES LINKED THROUGH THE PORTAL

The Portal access service includes technical linking devices, directories and even search tools that permit User to access other websites and Internet portals (‘Linked Sites’). In such cases, Gestión Valenciana acts as a intermediation service provider in conformity with Article 17 of Information Society Services and Electronic Commerce Law 34/2002, of July 12, 2002 (the “LSSI”) and will only be liable for the content and services supplied on Linked Sites to the extent that Gestión Valenciana is actually aware of their unlawfulness and has not disabled the link with due care. If User considers that there is a Linked Site with unlawful or inappropriate content, User may communicate this to Gestión Valenciana in accordance with the procedure and the effects established in Clause 6, although such communication will not, under any circumstances, entail any obligation to remove the link in question.

Under no circumstances must the existence of Linked Sites presuppose the existence of agreements with the owners or persons in charge of those Linked Sites, or any recommendation or promotion by Gestión Valenciana of, or the identification of Gestión Valenciana with, the representations, content or services provided.

Gestión Valenciana is not aware of the content or services of Linked Sites and, therefore, cannot be held liable for any damage caused by the unlawfulness, quality, obsoleteness, unavailability, error or ineffectuality of the content and/or services of Linked Sites, or for any other damage that is not directly attributable to Gestión Valenciana.

PERSONAL DATA PROTECTION

For further information on the processing of your personal data on the Portal please consult the Privacy Policy.

COMMUNICATION OF UNLAWFUL OR INAPPROPRIATE ACTIVITIES

If User or any other Internet user becomes aware of Linked Sites that redirect him to websites, the content or services of which are unlawful, noxious, degrading, violent or immoral, he may contact Gestión Valenciana indicating the following:

personal data of the communicating party: name, address, telephone number and e-mail address;

description of the facts that reveal the unlawful or inappropriate nature of the Linked Site;

where rights such as intellectual or industrial property rights are infringed, the personal data of the holder of the infringed right, where the holder is not the communicating party. He must also produce an instrument that substantiates the standing of the holder of the rights and, as the case may be, his authority to act on behalf of the holder where the holder is not the communicating party;

an express representation that the information contained in the communication is accurate.

Receipt by Gestión Valenciana of the communication provided for in this Clause will not imply, pursuant to the provisions of the LSSI, actual knowledge of the activities and/or content indicated by the communicating party.

LEGISLATION

Each and every provision of this Legal Notice is governed by Spanish law.