This legal notice regulates the use of the service of the website: that Gabinete Tributario Delta, S.L., with CIF [tax identification code] number B29507506, registered in the Malaga Trade Register, Volume 1143, Book 56, General Section, Page 185, Sheet MA 2722, has placed at the disposal of Internet users.
Address: C/ Sancha de Lara, 11-3º, 29015 Malaga
Telephone: +34 952 21 50 50
Fax: +34 952 227651

Intellectual and Industrial Property:

The website’s intellectual property rights, source code, design, browsing structure, databases and the different elements it contains (images, files, logos and any other element subject to protection) are held by Gabinete Tributario Delta, S.L., which is exclusively entitled to exploit the rights in any manner it chooses, and in particular the rights of reproduction, distribution, public communication and transformation.

The reproduction, transformation, distribution, public communication, placing at the disposal of the public, and in general any other form of exploitation, whether partial or total, of the elements indicated in the previous paragraph is forbidden. These acts of exploitation may only be performed by virtue of express authorisation given by Gabinete Tributario Delta, S.L., which in any case must explicitly refer to the fact that the latter holds title to the said intellectual property rights. In respect to any mention of third party products and services, the corresponding industrial and intellectual rights are acknowledged in favour of the titleholders thereof. The mere mention or appearance of said products and services on the website does not imply the existence of any rights or liabilities in respect thereto, or any support, sponsorship or recommendation, unless express reference is made thereto.

The non-authorised use of the information contained on the website, as well as violation of the Intellectual and Industrial Property Rights of Gabinete Tributario Delta, S.L., shall give rise to legally established liabilities.

Contents prepared by Gabinete Tributario Delta, S.L.:

This website contains materials prepared by the company for information purposes, and may be modified, extended or updated without prior notice.

It is possible that the documentation inserted does not reflect the most recent state of legislation or jurisprudence. Gabinete Tributario Delta, S.L. does not assume any liability for possible errors, variations or omissions that may be detected, or for the use made of these documents. We recommend that you consult official gazettes and journals, as well as the sources from which the information was obtained.

The links on this website may lead users to other third party websites over which the company does not have any kind of control. Likewise, the company shall not be held accountable for the contents and the state of the link websites.

Gabinete Tributario Delta, S.L., does not guarantee the absence of viruses or other harmful elements that could cause damages or modifications to the computer system, and in consequence shall not be held accountable for damages that these elements might cause to users or third parties.

All third party links to the website must lead to the latter’s home page. “Deep links”, “framing” and any other type of use of the website’s contents for the benefit of non-authorised third parties is expressly forbidden.


Gabinete Tributario Delta, S.L. does not accept any liability for any damages caused to third parties by users of the website as a result of the illegal or inadequate use thereof, of the contents and information that can be accessed through the website or of the sites linked to the website. Liability shall correspond to users or third parties causing the damages.
Possible references made on the website to any product, service, process, link, hypertext or any other information using the brand, commercial name, or manufacturer’s or supplier’s name, ownership of which corresponds to third parties, does not constitute or entail any support, sponsorship or recommendation by the company.
Gabinete Tributario Delta, S.L. does not guarantee the availability and continuity of operation of the website and its services, and in consequence shall not be liable for any damages that may be caused as a result of lack of availability and/or continuity.

Gabinete Tributario Delta, S.L. does not guarantee the absence of viruses in the website’s services and contents, whether provided directly or by third parties, including the connections through links, and in consequence shall not be liable for any damages that may be caused as a result of the existence of said viruses.

Gabinete Tributario Delta, S.L. does not guarantee the lawfulness, reliability, utility, veracity, accuracy, thoroughness and updated nature of the website contents and services provided by third parties, including the links. In consequence, it shall not be liable for damages that users may suffer as a result of the unlawfulness, lack of reliability, uselessness, lack of veracity, inaccuracy, lack of thoroughness and outdated nature of the services and/or contents that users directly include in this website.