Welcome to ESPAYTAX, a tax preparation service that allows users to independently fill out and submit tax returns for non-residents in Spain in a simple, fast, secure, and user-friendly manner. We guide you through the tax form for non-residents (Form 210 “Modelo 210”), which must be submitted by anyone who owns an urban property in Spain, whether it is used for private purposes or rental.
General Information
CUDNA HISZPANIA S.L.U. ("ESPAYTAX", "we", or "us") is a company based in Spain with tax identification number B56959505 and registered office at Frigola 16 1 3, 46980, Paterna, Valencia, Spain. ESPAYTAX operates the website www.espaytax.com ("Site").
These Terms ("Terms") govern your access to the website and use of the services offered by ESPAYTAX. These Terms constitute an agreement between the user and ESPAYTAX. By using the Site, all users agree to these Terms without modifications and confirm that they have read them. If a user does not accept these Terms, they should cease using the services.
We reserve the right to modify these Terms or impose new terms for using the Site, in which case we will update the Terms on this Site.
Registering an account with us is not required to use the service; however, registration is free. To receive completed tax forms or submit them electronically, a fee for our services is required. Our fees are clearly outlined on the website and include VAT.
To use our services, ESPAYTAX will receive and store certain personal data, including tax information, that the user provides during the registration process. This information may include the user’s name, address, NIE or DNI number, date of birth, email address, and other similar personal or preference data provided by the user. Due to the nature of our services, we cannot provide them without this information.
1. Services Offered
1.1 These terms apply to all services and packages offered in relation to tax matters concerning properties in Spain.
1.2 Prices are based on the following conditions:
• Services are priced per “Referencia Catastral” (Spanish cadastral reference number).
• Each service covers one tax year (from the last 5 tax years).
• Prices depend on the number of property owners (1, 2, 3, or 4 owners).
• All prices include VAT.
2. Individual Services
Clients can purchase individual services at the following prices:
• Initial tax draft for 2 forms:
o Up to 2 owners: €49.00
o 3 owners: €99.00
o 4 owners: €149.00
• IRNR Tax - Regular Declaration
o For 1 owner: €69.00
o 2 owners: €89.00
o 3 owners: €139.00
o 4 owners: €189.00
• IRNR Tax - Rental Income:
o For 1 owner: €109.00
o 2 owners: €159.00
o 3 owners: €209.00
o 4 owners: €259.00
• IRNR Tax - Capital Gains:
o For 1 owner: €199.00
o 2 owners: €249.00
o 3 owners: €299.00
o 4 owners: €349.00
• IRNR Tax Modelo 211
o For 1 owner: €129.00
o 2 owners: €179.00
o 3 owners: €229.00
o 4 owners: €279.00
• Plusvalía Tax - IIVTNU
o For 1 owner: €129.00
o 2 owners: €179.00
o 3 owners: €229.00
o 4 owners: €279.00
• Inheritance and Donations Tax (ISD)
o For 1 owner: €129.00
o 2 owners: €179.00
o 3 owners: €229.00
o 4 owners: €279.00
• ITP Tax Modelo 600
o For 1 owner: €129.00
o 2 owners: €179.00
o 3 owners: €229.00
o 4 owners: €279.00
• Letter from Agencia Tributaria:
o For 1 owner: €49.00
o 2 owners: €69.00
o 3 owners: €119.00
o 4 owners: €169.00
• Ongoing Consultation / Initial Tax Draft:
o For 1 owner: €49.00
o 2 owners: €69.00
o 3 owners: €119.00
o 4 owners: €169.00
• IBI Tax
o For 1 owner: €49.00
o 2 owners: €69.00
o 3 owners: €119.00
o 4 owners: €169.00
IRNR Modelo 210 - Regular Declaration
If you own a property in Spain and use it for your personal use without renting it to third parties, you are required to file the Modelo 210 return due to the so-called "imputed income."
The tax amount is calculated based on the cadastral value of the property, which is the official value assigned by the Spanish government. The rate used to determine the imputed income is typically 1.1% or 2% of the cadastral value, depending on the case.
The tax is applied at 19% for EU residents (including Polish citizens) and 24% for non-EU residents.
The declaration should include only the current tax year. If you have outstanding payments, you must file the return for each year separately. The return must be submitted annually before the last day of December.
IRNR Modelo 210 - Rental Income
If you own a property in Spain and rent it out for part or all of the year, you must report the rental income in Modelo 210. It is essential to accurately determine the number of rental days.
The declaration should include only the current tax year. If you have outstanding payments, you must file the return for each year separately.
Any expenses related to the rented property, such as maintenance costs, property management fees, and mortgage interest, can be deducted from the total rental income. The tax rate for rental income is 19% for EU residents and 24% for non-EU residents.
Until 2023, this tax was filed quarterly. Legislative changes have switched this process to annual filings starting in the 2024 tax year.
IRNR 210 - Capital Gains
If you are not a resident of Spain and have sold a property, you are required to report and pay tax on any gains made from the sale.
The tax is calculated based on the difference between the purchase price and the sale price, reduced by any related expenses. This amount is then multiplied by the 19% tax rate.
Note that when a non-resident property is sold in Spain, the buyer is required to withhold 3% of the sale price for the seller’s capital gains tax. This means the buyer subtracts this amount from the sale price and pays it directly to the tax authorities.
The seller is then required to report this tax at source in their capital gains tax return and include it in their final tax liability.
Proper tax reporting requires cooperation between the two parties and can be quite complex, so it's recommended to seek the assistance of a tax specialist.
If the capital gains tax calculated is higher than the withholding tax, the seller must pay the difference to the tax authorities. Conversely, if the withholding tax is higher than the amount owed, the seller can apply for a refund from the tax authorities.
The deadline for reporting is 3 months from the date of sale.
Letter from the Tax Office
If there are any doubts or irregularities regarding your tax situation, a letter from the Agencia Tributaria (Spanish Tax Office) may arrive at your property address in Spain. The correspondence will be in Spanish. We assist clients with analyzing the letter, taking actions related to it, and providing a response if needed.
3. Packages
We offer two discounted packages for clients looking for combinations of services: the Silver Package and the Gold Package. These packages are designed to meet various tax needs for the tax year.
3.1 Silver Package
Includes:
• 2 initial tax drafts
• IRNR Tax - Regular declaration or rental income: 1 time
• Letter from Agencia Tributaria: 1 time
• Ongoing consultation / Initial tax draft: 1 time
• Email support in Polish: Yes
• Basic tax advice: Yes
• Submitting returns to Spanish tax authorities: Yes
• Reminder service: Yes
• Phone support: No
• Basic consultations on other taxes: No
Prices:
• Up to 2 owners: €179.00
• 3 owners: €229.00
• 4 owners: €279.00
3.2 Gold Package
Includes:
• 3 initial tax drafts
• IRNR Tax - Regular declaration, rental income, or capital gains: 2 times
• Letter from Agencia Tributaria: 2 times
• Ongoing consultation / Initial tax draft: 2 times
• Basic tax advice: Yes
• Submitting returns to Spanish tax authorities: Yes
• Reminder service: Yes
• Phone and email support in Polish: Yes
• Basic consultations on other taxes: Yes
Prices:
• Up to 2 owners: €299.00
• 3 owners: €349.00
• 4 owners: €399.00
4. Cost Comparison Examples
The following comparison shows the total cost of individual services versus the cost of the packages for different owner configurations:
Example 1 (1 or 2 owners):
• Individual Services:
1 Initial Tax Design + 1 IRNR Tax Standard Declaration + 1 Letter from Agencia Tributaria + Ongoing Consultation Total €276.00 compared to:
• Silver Package: €179.00 (Savings: €97.00)
• Gold Package: €299.00
Example 2 (1 or 2 owners):
• Individual Services: 1 IRNR Tax Rental Income + 1 IRNR Tax Capital Gain + 1 Letter from Agencia Tributaria + Ongoing Consultation Total €546.00 compared to:
• Gold Package: €299.00 (Savings: €245.00)
Owner Adjustment: If the number of owners changes after purchasing the package, the price may need to be adjusted based on the new owner configuration.
Exceeding Package Limits: Any services used beyond the limits included in the package will be charged at the individual service rates.
Price Adjustment: Prices may change without prior notice.
Validity: Packages and services are valid only for one "Referencia Catastral" and for one tax year within the last 5 tax years.
5. Additional Terms of Service
Tax Consultation followed by an IRNR declaration. This service is common to each and all of the declaration processes included within any of the packages (Basic, Silver and Gold) advertised on our website.
ESPAYTAX offers an online tax consultation with the end scope to compile all the required information to help non-residents with properties in Spain prepare and file their own Form 210 (“Modelo 210”) electronically to the Agencia Tributaria. Currently, our services comprise the preparation of tax Form 210 (Modelo 210) in the following situations (i) to declare deemed or imputed income for the days during which the property was at the owner’s disposal and not rented (annual tax return) (ii) to declare any income derived from renting out the property (quarterly tax return) (iii) to declare any capital gain or loss derived from selling out a property in Spain. The specific services that ESPAYTAX supports will be published from time to time on the website www.espaytax.com.
When using ESPAYTAX, each user inputs and or provides our consultants with certain relevant data needed to prepare the tax return for submission to the Spanish tax authorities. The user is required to answer certain predetermined questions and to provide certain information including name, address, tax identification number/NIE, property and rental income data.
ESPAYTAX uses the data that is provided by the user to calculate the owner’s tax liability.
Following calculation of the owner’s tax, the user may elect to conclude a service agreement with us and thereby use our services to generate his/her tax declaration for submission via www.agenciatributaria.gob.es , the digital portal used by the Spanish tax authorities.
After we have completed the form in the Site to calculate your tax liability, you may choose to allow ESPAYTAX and or one of our collaborators to have your pre-approved tax declaration electronically submitted to the tax authorities on your behalf or receive a completed Form 210 through email for your own payment settlement. ESPAYTAX reserved the right to share the information that you have provided us with a third party in order to submit your tax return.
Where a user pays for our services either on the Site or by paying a dedicated payment link, such user authorizes, empowers and instructs ESPAYTAX or any of its employees to fill in and file the relevant Form 210, including the transmission of his or her tax return to a third party tax provider to have his or her tax return properly and legally submitted to the Spanish tax office. ESPAYTAX professionals are duly associated with collaborators of the Spanish tax authority: Agencia Tributaria or Agencia Estatal de la Administración Tributaria “AEAT”.
The user enters into a binding contract as soon as they accept these Terms and pay our fees.
Once the payment of our fees has been processed, ESPAYTAX will confirm receipt of the user’s order.
6. What does a Tax Consultation followed by an IRNR declaration service include?
The calculation of the tax liability of the owner once the user has provided with all required information (free).
The preparation and e-filing of the Form 210 when the payment of the tax is made by direct debit or bank transfer (one-time fee). In those cases, the tax return will be transmitted to the Agencia Tributaria or else to the chosen tax service collaborator that will submit it to the Agencia Tributaria.
To arrange the payment of the tax when the funds has been previously transferred to us or to arrange a direct debit to make the payment of the tax (included in the one-time fee).
When the user chooses to pay in cash through his/her Spanish bank office, the ESPAYTAX service includes the preparation of the Form 210 and the submission of such Form to the user via email (one-time fee).
ESPAYTAX agrees to send the completed form to the client within 5 working days from the moment the payment has reached our account.
7. What is not included in our Tax Consultation followed by an IRNR declaration service?
• The services provided by ESPAYTAX do not include definitive tax advisory or consulting services and do not replace such services. ESPAYTAX makes every effort to ensure the accuracy and reliability of the information contained on the form used to fill in the tax declaration.
• All information, clarifications and examples that may be displayed when entering your data are general explanations. They refer to normal tax cases without consideration of individual or case-related circumstances (for example, the user’s specific situation) and are intended to inform the user.
• Our services do not include any substantive examination of the data nor check the content of the entries provided to us by the user or client except for the valid format. ESPAYTAX cannot be held liable for the correctness of the information the users provide on their Form 210.
• Our services cover only the preparation of the Form 210, and do not apply to services related to an audit of the return by the Agencia Tributaria, other government agency, additional correspondence with a government agency, or other services that may be required after the filing of your return.
8. Tax Calculation
• ESPAYTAX calculates the owner’s tax liability exclusively on the basis of the data entered by the user and based on the applicable Spanish tax laws and the calculation rules contained therein.
• The tax liability signed by the user or client does not include any possible surcharges or interest that the Tax Agency may impose when the user files a tax return after the due date.
9. Who will perform the presentation service?
• The service will be performed by CUDNA HISZPANIA S.L.U., any of its employees or by any of the chosen CUDNA HISZPANIA S.L.U external or internal tax and legally compliant collaborators.
10. Service Availability
• For submitting the basic tax return to declare income for the previous calendar year, the service is available from January 1st to December 20th each year. For other tax years than the previous calendar year, the service is available year-round.
• For submitting a tax return to declare rental income, the service will be available year-round, but ESPAYTAX can only submit the tax return during the periods set by Agencia Tributaria (the first 20 days of April, July, October, and January).
• ESPAYTAX makes every effort to ensure services are available 24/7. However, we may suspend services for maintenance or due to technical issues or other matters beyond ESPAYTAX's control (e.g., force majeure or third-party fault).
• The services provided by ESPAYTAX are available only for submitting tax returns on behalf of individuals classified as non-residents in Spain for tax purposes and holders of a Spanish NIE or DNI identification number.
11. Contractual Obligations
11.1 User Account
• If the user is granted an online account, they are responsible for maintaining the confidentiality of the account and limiting access to their passwords to prevent unauthorized use.
• If the user has reason to believe that their data has been disclosed to a third party, has been used unauthorizedly, or may be used unauthorizedly, the user must immediately notify ESPAYTAX.
• The user agrees to assume responsibility for any actions that occur on their account.
11.2 Accuracy, Correctness, and Completeness of Data
• The user is solely and fully responsible for all information, data, text, and other materials stored or transmitted while using our services.
• The user agrees that all information provided to ESPAYTAX during the use of the services will always be accurate, correct, complete, and up-to-date. The user should not provide any incorrect, incomplete, false, or misleading information.
• The user is responsible for the completeness, correctness, and proper submission of taxpayer information when using the services. ESPAYTAX is not responsible for any damages and/or penalties incurred by the user due to incorrect submission of owner and property details while using the services. Specifically, the user declares that the information regarding the country of tax residency is truthful and that they have obtained a tax residency certificate for each owner issued by the tax authority of that country, and they release us from liability for the consequences of failing to obtain this document.
• The user is required to thoroughly check that the data is correct and complete before submitting the tax return and paying ESPAYTAX fees. To this end, ESPAYTAX provides the user with the data for submission to review and approve before the tax return is submitted to the tax office. If the user entrusts ESPAYTAX with submitting the tax return, they confirm that the information provided by them is complete and accurate before transmission.
• The user acknowledges that ESPAYTAX does not verify whether the data provided by the user is correct, and therefore ESPAYTAX is not responsible for the transmission and accuracy of any information. ESPAYTAX has no obligation to assess, verify, or advise on any information provided by the user. This is the user's responsibility. ESPAYTAX merely provides an online service for preparing and submitting Form 210.
11.3 Tax Filing and Payment
Before submitting the tax form, the user can choose the method of payment.
Direct Debit
By selecting this payment method, the user can set up a direct debit order to pay the tax bill. The user must provide the owner's Spanish bank account details so that the tax office can collect the owed tax.
Each owner must submit their own Form 210, so the user must provide bank details for each owner.
The tax will be submitted electronically and directly to the tax office. The user will receive a copy of the filed and paid tax within 72 hours. The tax will be collected on December 31st (standard declaration) or on the 20th of April, July, October, and January (rental income).
These dates depend on Agencia Tributaria, and we cannot change them. If you want to pay earlier, choose "Bank Transfer" or "Cash Payment."
The user is responsible for ensuring sufficient funds are available in the account to pay the tax. The user is also responsible for ensuring that the account number entered belongs to the taxpayer and that the bank accepts the payment. The user acknowledges that the bank may refuse payment if the account was not opened with the Spanish NIE number of the taxpayer but with their passport.
If you close or change your bank account before December 31st, contact us at kontakt@espaytax.com to find a solution.
We are not responsible for insufficient funds, account cancellation, refusal of the direct debit order, or incorrect or incomplete bank details provided to the tax office.
Important Note:
Standard Declaration: Agencia Tributaria allows setting up a direct debit order only if the declaration is filed between January 1st and December 23rd of the year following the acquisition date (e.g., a tax due on December 31st, 2022, can only be paid via direct debit between January 1st, 2023, and December 23rd, 2023).
Bank Transfer
By selecting this payment method, the user has the option to make a transfer to the ESPAYTAX bank account so we can arrange for the tax payment on behalf of the owner. Upon receipt of the funds, we will immediately proceed with the filing and payment of the tax.
If the user does not make the transfer within 3 business days or the transfer amount is less than the total tax liability indicated on the payment page, ESPAYTAX will be released from the obligation to file the tax.
By choosing bank transfer, the tax will be submitted electronically and directly to the tax office (after receipt of funds).
Cash Payment
By selecting this payment method, ESPAYTAX will send the user the Form(s) 210 within 72 hours in PDF format to their email. The user will have to pay the tax at a Spanish bank on their own risk and responsibility. What we send via email is a "preliminary declaration" that must be paid from the Spanish bank account to make the submission fully valid.
The user is fully responsible for arranging the payment at the Spanish bank and ensuring that the payment is received by AEAT before the deadline.
11.4 Authorization
• The user must ensure that they are the owner of all information provided during the process or have sufficient power of attorney to act on behalf of the owners. Accordingly, the user declares that they have the right to transfer personal data to ESPAYTAX in connection with the provision of services and that personal data has been processed in compliance with applicable regulations.
• The user is fully responsible for obtaining the appropriate authorization from taxpayers to file their tax returns.
• The user acknowledges that in order to file tax returns with Agencia Tributaria, we cannot verify their identity or authenticate the information provided to the tax authority. The user acknowledges that ESPAYTAX only provides tools and platforms for e-filing, but in no event will be responsible for services if the user provided incorrect or false information and data.
• Authorization for ESPAYTAX is granted by accepting the terms and paying ESPAYTAX fees. The authorization enables ESPAYTAX, our employees, and/or collaborators to process information and any content uploaded to the user's account on the platform to calculate tax, prepare and complete the relevant tax forms, and submit the tax return to Agencia Tributaria.
• The user acknowledges that by submitting information to Agencia Tributaria, this information will also be stored in the systems of Agencia Tributaria and will be subject to the privacy policy of Agencia Tributaria. They understand that ESPAYTAX has no control over Agencia Tributaria’s policy.
11.5 Tax Representative
• ESPAYTAX does not act as the user's tax representative in Spain or any other country, except for the provision of the service (e.g., preparing and e-filing Form 210). Any correspondence from Agencia Tributaria will be sent directly to the taxpayer, not to ESPAYTAX. We are not responsible for failure to respond to correspondence sent by Agencia Tributaria to the taxpayer.
Any correspondence, including corrections, discussions, and/or disputes regarding the filed Form 210, should be directed by the user directly to Agencia Tributaria. ESPAYTAX will not be involved in or responsible for processing or forwarding such correspondence unless the user explicitly orders these services within one of our special packages (Silver or Gold).
11.6 Deadlines and Late Returns
• ESPAYTAX does not monitor any statutory deadlines for the user. The user is solely responsible for adhering to statutory deadlines.
• When the user chooses cash payment, they must submit the tax return provided by ESPAYTAX in a timely manner.
• The user is responsible for any additional payments, interest, or fines imposed by Agencia Tributaria if they fail to submit or pay the tax on time.
11.7 Tax Obligations
• The user is responsible for meeting all tax obligations with the Spanish tax authorities. ESPAYTAX is not responsible in any way for the user's failure to comply with Spain's tax regulations.
• The user confirms that they understand the importance of reviewing the declaration before submitting it.
11.8 Tax Inquiries and AEAT Inspections
The user acknowledges that Agencia Tributaria may require certain information to be provided in paper form to confirm or verify data submitted electronically. The user is responsible for meeting these requirements. ESPAYTAX is not responsible for failure to comply with AEAT’s requirements.
The user acknowledges that ESPAYTAX has no control over tax or legal investigations conducted by Spanish tax authorities or other authorities.
The user is responsible for any penalties if they report deductions or expenses to which they are not entitled, or fail to report income earned in Spain or overdue tax payments.
12. Use of the Service
• The user agrees to use our Website and the services provided in accordance with these Terms and applicable laws, regulations, and rules.
• The user agrees to use the services provided by ESPAYTAX in a way that does not cause damage, interruptions, inefficiencies, or defects in their operation or in the third-party computer equipment.
• The user may not introduce viruses, trojans, worms, logic bombs, or any other materials that are malicious or technologically harmful to the Service.
• The user may not attempt to gain unauthorized access to the Website, the server on which the Website is stored, or any server, computer, or database connected to the Website.
• The user agrees not to use any computer codes, data mining software, robots, bots, scripts, scrapers, or any other similar automated or manual processes to access, copy, collect, transmit, or monitor websites, data, content, or other services on or accessible through the Service.
• The user agrees not to manipulate or use our corporate identity, including logos, headers, emails, or any other method to disguise or alter the origin or content of messages sent in connection with the services.
• The user agrees to cooperate with the necessary authentication measures and provide confirmation of their identity or any information provided to us. The user also agrees to promptly provide ESPAYTAX with any information, resources, and support reasonably required to perform the services and/or use the tools provided within the services.
• The user agrees not to defame, threaten, or harass our employees, agents, or representatives.
• The user is required to create backups of any entered data to avoid loss.
• The user may not register on the Website under a false identity, impersonate third parties, use a profile, or take any action that could mislead other users about the user's identity.
• The user's login credentials must be kept confidential. The user must take appropriate measures to prevent unauthorized use of these credentials to access ESPAYTAX. If third parties gain access to the login credentials, they must be immediately changed.
13. Service Fees
The service fees include a fixed amount depending on the number of tax forms submitted. For each submission of form 210, the user will be charged a one-time fee before the tax return is submitted to Agencia Tributaria or to the user, depending on the chosen payment option.
Under Spanish tax legislation, each owner is a separate taxpayer and must submit a separate form 210 (e.g., a couple owning a property in Spain must submit at least two annual form 210s for the property).
Payment is processed via a virtual VPO, which does not require a business account and accepts all major cards. We will never charge your account for our fees. If you provide us with your Spanish bank account IBAN number, it will only be used for direct payment of the tax payment.
If there is an issue preventing payment when making a payment for our services, the user will receive an automatic payment error notification, and the order will not be processed until the payment process is successfully completed.
After the payment is successfully made, the user will receive a payment confirmation message and an email with the confirmation.
14. Withdrawal
The user is informed and acknowledges that upon accepting the submission of the tax return and receiving the confirmation email, the user loses the right to withdraw from the contract in relation to the services provided by ESPAYTAX, according to Article 103 of Royal Legislative Decree 1/2007 of November 16, which approves the consolidated text of the General Law for the Defense of Consumers and Users and other complementary regulations.
15. Intellectual Property Rights
The user acknowledges that we are the owner of all intellectual property rights to the Service and the materials published on it.
16. Liability
ESPAYTAX is not responsible for the accuracy of the information provided by users in their tax returns.
We are not liable for any damages caused by errors, delays, or interruptions in the transmission of data between the user and the Service or between the Service and third parties, technical system failures, data loss or deletion, viruses, or any other damages that may occur while using ESPAYTAX, unless caused deliberately or by gross negligence on our part.
We are only responsible for the correct calculation of the user's tax return based on the information provided by them. These limitations also apply to claims against our employees or representatives.
Furthermore, we are not responsible for the content, accuracy, legality, and functionality of third-party websites that link to or from the Service. ESPAYTAX requires an active internet connection. We do not accept responsibility for the continued usability and/or availability of our services, nor do we accept liability for delays in technical transmission or system failures. We are not responsible for unauthorized access to the user's personal data by third parties.
17. Data Protection
In accordance with the provisions of the EU General Data Protection Regulation 679/2016, all personal data collected while using the Service will be processed in accordance with the Privacy Policy, which each user must explicitly accept in order to use the platform and register on it. For more information, please review our Data Protection Policy link.
18. Changes to the Terms
ESPAYTAX reserves the right to change the Terms and Conditions at any time without prior notice. After changes, we will publish them on the Website. Each time the user uses ESPAYTAX services, they must accept the Terms before making a purchase.
ESPAYTAX has the right to modify or cease providing services or any aspect or feature of the services at any time and for any reason, including but not limited to their content, functionality, hours of availability, or prices.
If the user disagrees with the new terms, they can cancel the current purchase process and, if they wish, delete their account from the Service.
19. Entire Agreement
These Terms and any documents expressly referenced herein constitute the entire agreement between ESPAYTAX and the user and replace any prior or contemporaneous agreements regarding the services offered.
20. Severability
If any provision of the Terms, in whole or in part, is found to be unlawful, invalid, or otherwise unenforceable, the remaining provisions shall remain in full force and effect to the extent permitted by law.
21. Disclaimer
Every effort has been made to ensure the information on this website is accurate and up-to-date. However, ESPAYTAX cannot guarantee that the services are accurate, complete, or free from errors, interruptions, viruses, or other harmful elements, nor that the services will be available 24/7.
ESPAYTAX does not provide tax advice. All information on the Website is provided for informational purposes only, and the user is responsible for consulting their own tax advisors regarding their specific tax situation. ESPAYTAX disclaims any responsibility for the validity, accuracy, or appropriateness of any positions taken by users in their tax returns.
22. Governing Law and Dispute Resolution
These Terms are exclusively governed by Spanish law. Any disputes regarding the Terms will first be subject to the exclusive jurisdiction of the courts in Valencia, Spain, to which ESPAYTAX and the user agree to submit for these purposes.
In accordance with Regulation (EU) No 524/2013 of the European Parliament and Council of May 21, 2013, on online consumer dispute resolution, ESPAYTAX informs that in the case of a dispute, users residing in the European Union can use the "Online Dispute Resolution Platform" developed by the European Commission to attempt to resolve any disputes arising from the services provided by ESPAYTAX outside of court.
To access the "Online Dispute Resolution Platform," you can do so via the following link: http://ec.europa.eu/consumers/odr/
All communications with ESPAYTAX will be conducted through the Service or via the following email address: kontakt@espaytax.com