In compliance with the duty of information in article 10 of Law 34/2002, of 11 July, Services Information Society and Electronic Commerce, the following data reflect the following: the owner of the web domain is Gestoría Luis Moreno, S.L.P., with address for these purposes at calle Juan Bravo, 66, 28006 of MADRID Telephone: 914014020 and contact email address:


The access and/or use of this website Gestoría Luis Moreno, S. L. P. brings with it the condition of USER, who accepts, from its access and/or use, the General Terms of Use here reflected. Said Terms shall be applicable regardless of the General Contract Conditions which may have to be complied with, where applicable.

3. USE OF WEBSITE renders access to a multitude of information, services, programmes or data (hereinafter, “the contents”) online belonging to Gestoría Luis Moreno, S.L.P. THE USER takes responsibility for the use of the website. Said responsibility covers the register that may be necessary to access to certain services or contents such as the contact form.


Gestoría Luis Moreno, S.L.P. fulfils its own rights in Data Protection. The interested parties are informed that the access and data processing will be made according to the purposes intended in the register of activities and in strict compliance of the general principles set forth in the General Data Protection Regulation 2016/679 of the European Parliament and Council of 27-4-16 on the protection of natural persons with regard to the processing of data and on the free movement of such data. The data provided shall be kept for as long as the professional relationship persists or during the necessary years to comply with the legal obligations. The data shall not be transferred to third parties except in cases where a legal obligation exists. You have the right to know whether Gestoría Luis Moreno, processing your personal data and therefore you have as client the rights under the Data Protection General Regulation 2016/679 (Reglamento General de Protección de Datos 2016/679) to access, rectify, remove the data, request the portability of the same, oppose to its processing and ask to limit the same. And to make a complaint against the Spanish Data Protection Agency.

Furthermore, Gestoría Luis Moreno, S.L.P informs that is in compliance with Law 34/2002 of 11 July, on Information Society and Electronic Commerce Services will request your consent to process your email address for commercial purposes each time.


Gestoría Luis Moreno, S.L.P. per se or as assignee, is the owner of all the intellectual and industrial property rights of its website, as well as of all the content elements of the same (included but not limited to images, sounds, audio, video, software or texts, brands, logos, colour combinations, structure and design, material selection, necessary computer software for its operation, access and use, etc.), ownership of Gestoría Luis Moreno, S.L.P. or its licensors. All rights reserved. Pursuant to article 8 and 32.1, second paragraph, of the Intellectual Property Law, it is expressly prohibited to reproduce, distribute and public communication, including the making available modality, of all or part of the contents of this website, with commercial purposes, in any format and by any technical means, without the consent of Gestoría Luis Moreno, S.L.P. The USER undertakes to respect the Intellectual and Industrial Property rights of Gestoría Luis Moreno, S.L.P. The user may view the elements of the website and may be able to also print out, copy and keep them in its computer’s hard disk or in any other physical support provided that it is uniquely and exclusively for personal and private use. The USER must refrain from deleting, altering, evade and manipulating any protection device or security system that may be installed in the pages of Gestoría Luis Moreno, S.L.P.


Gestoría Luis Moreno, S.L.P. will not be liable for any damage of any kind that may arise, including but not limited to: errors or omissions in the contents, non-availability of the website or virus or malware transmission or harmful in their content, in spite of having adopted all the necessary technological measure to avoid such occurrences.


Gestoría Luis Moreno, S.L.P reserves its right to make any modifications deemed necessary in the website without prior notice, being able to change, remove or add any contents or services provided in the same as well as the form in which these show up or are localised in its website.


In the event that  had any links or hyperlink to other sites online, Gestoría Luis Moreno, S.L.P shall not exercise any type of control under those sites or contents. In any case Gestoría Luis Morenos, S.L.P shall assume any responsibility for the contents in any link belonging to an external website, nor will guarantee the technical availability, quality, reliability, accuracy, completeness, veracity and constitutionality of any material or information compiled in any of said hyperlinks or other websites. Also, the inclusion of theses external connexions won´t imply any kind of association, merger or participation with the connected entities.


Gestoría Luis Moreno, S.L.P. reserves the right to refuse or withdraw access to the website and/or the services offered without prior notice, at their own or a third, to those who violate the General Terms of Use.


Gestoría Luis Moreno, S.L.P. shall pursue the breach of these terms, as well as the improper use of the website bringing all the civil and criminal actions that may be applicable by law.


Gestoría Luis Moreno, S.L.P. may modify these terms set forth herein at any time, being duly published as they appear here. Said conditions will be in effect during the time they are displayed and will be valid until they are modified by other duly published conditions.


The relationship between Gestoría Moreno, S.L.P. and the USER shall be governed by the current Spanish regulation and any dispute shall come under the jurisdiction of the courts of Madrid.