Legal Information Privacy & Cookies Policies, Terms & Conditions


These general conditions regulate the use and access to the Internet portal service (henceforth the “Portal”) which ROSE & CLAVEL makes available for users of Internet.

  • Rose & Clavel Accountants, SL
  • C.I.F B-92962083
  • Domicilio social en Camino del Ángel, s/n, C. de Negocios Puerta Banús, Edf. B, 1ª Planta. Marbella, Málaga. C.P 29.660 y email:
  • Datos Registrales: Registro Mercantil de Málaga Tomo 4574 Libro 3482 Sección Sociedades Folio 179 Hoja MA-99161 Inscripción 1ª

Access to the web page is free except for the cost of the connection through the telecommunications network supplied by the internet service provider taken on by the users. Certain services are exclusive for our clients and access to these is restricted.

The use of the Portal assigns the condition of Portal user (henceforth, the “User”) and implies the acceptance of all the conditions included in this Legal Warning. The Portal service offered is limited to the time when the User is connected to the Portal or to any of the services provided by it. Therefore, the User must read the current Legal Warning very carefully every time he/she decides to use the Portal, since the Portal and its conditions of use included in this Legal Warning can be modified.

Some of the Portal services which are accessible to internet users or exclusive for ROSE & CLAVEL clients may be subject to specific conditions, regulations and instructions which, where appropriate, substitute, complete or modify this Legal Warning and which must be accepted by the User before the corresponding service is used.


All contents of this website -which is understood include but is not restricted to: texts, photographs, graphics, images, icons, technology, software, graphic design and source codes links and other audiovisual or sound contents, in addition to the graphic design and source code of the website itself- are the intellectual property of ROSE & CLAVEL or third parties and are protected by current Spanish legislation on intellectual and industrial property.

All trademarks, trade names or logos of any type which appear on the web site are the property of ROSE & CLAVEL. or third parties and it may not be construed that access to the web site grants you any rights over any trademarks, trade names and/or logos.


3.1 General
The user agrees to use the portal and the information on the website correctly, in accordance with the Law and this Legal Notice. The user will be liable to ROSE & CLAVEL or any third party, for the damages and injuries that may derive from the non-fulfillment of the aforementioned obligations.

The use of the web site for purposes that could harm the interests of ROSE & CLAVEL or of third parties or for purposes that could in any way overload, damage or disable the hardware or software of ROSE & CLAVEL or of third parties is hereby expressly prohibited.

3.2 Contents
The User commits himself to the present use the Contents in accordance with the Law and Legal Notice, as well as with the other conditions, regulations and instructions that in their case could be of application in accordance with the arranged thing in clause 1.

Including, but not limited,the User according with the current law must abstain from:

  • Reproduce, copy, distribute, make available, publicly communicate, transform or modify the Contents, except as permitted by law or expressly authorized by ROSE & CLAVEL or by whoever holds the ownership rights of exploitation.
  • Reproduce or copy for private and/or public use the information and contents that may be considered as software or a database or make it available for third parties.
  • Extracting and/or reusing all of or a substantial portion of the Contents making up the Website as well as the data bases that ROSE & CLAVEL may make available to Users.

3.3 Data collection forms.
Over and above the stipulations of the Legal Notice and of the accessible privacy Policies that may be applicable in each moment, the use of certain services or applications addressed to ROSE & CLAVEL are dependent on having previously filled in the corresponding User register.

All the information that the User would facilitate through the forms in the Web, to the previous effects and others, should be true. To these effects, the User guarantee the authenticity of all those details that communicate and would keep the facilitated information to ROSE & CLAVEL perfectly actualized in a way that would respond, at any moment, to the real situation of the User. In any case, the user will be solely responsible for any false or inaccurate conduct and the damages caused to ROSE & CLAVEL or a third party for the information provided.

3.4 Introduction of links to the Portal
Internet users who want to enter links from their own pages to the Website will be compelled to observe the conditions given below, an ignorance of which does not constitute a release from the liabilities deriving from Law:

The link may only connect to the home page of the Website without reproducing it in any manner (inline links, copy of the texts, graphics, etc.).

In accordance with the applicable legislation in force at every moment, it is under any event forbidden to establish frames of any type that may envelop the Website or permit the screening of its Contents via other Internet addresses than those of the Website and, in any case, when they are jointly screened with contents other than those of the Website in such a way as to: (I) actually or potentially result in error, confusion or deceit among users as to the true origin of the service or Contents; (II) constitute an act of unfair comparison or imitation; (III) exploit the reputation of the national brand owned by ROSE & CLAVEL and the prestige of this company; or (IV) incur in any other form of activity forbidden by the legislation in force.

The page bearing the link may not incur in any type of false, inaccurate or incorrect statement on ROSE & CLAVEL., its partners, employees or customers, or on the quality of the services it offers.

In no event will the page bearing the link state that ROSE & CLAVEL. has given its consent to the use of the link or that it otherwise sponsors, collaborates with, verifies or supervises the services of the sender.

The use of any denominative, graphic or mixed brand or of another characteristic sign of ROSE & CLAVEL within the sender’s web page is forbidden except for those cases permitted by Law or expressly authorized by ROSE & CLAVEL as long as in such cases a direct link to the Website is permitted in the manner established in this section.

The page with the link must faithfully observe the law and may under no condition contain or link to elements, whether belonging to this page or to those of third parties that: (I) are illicit, harmful or contrary to morality or good conduct (pornography, violence, racism, etc.); (II) actually or potentially create the false impression that ROSE & CLAVEL subscribes, endorses, adheres to or otherwise supports the ideas, statements or expressions, whether illicit or otherwise, made by the sender; (III) are inappropriate for or not pertinent to the activity of ROSE & CLAVEL by virtue of the location, contents or theme of the sender’s Website.


4.1 Of the Information
Access to the Web does not entail an obligation of ROSE & CLAVEL to verify the truthfulness, accuracy, adequacy, suitability or completeness and timeliness of the information provided through the Web. The contents of this page are of a general nature and do not constitute, under any circumstances, the provision of any advisory or consulting services whatsoever.

ROSE & CLAVEL shall not be responsible for the decisions taken by Users based on the information provided through the Web nor of the consequences of such decisions.

4.2 The quality of service
Access to the Web does not imply any obligation on the part of ROSE & CLAVEL to ensure the absence of viruses or other harmful computer elements, corresponding to the user the availability of adequate tools for the detection and disinfection of harmful computer programs.

ROSE & CLAVEL is not responsible for the damages and losses of any nature that might originate in the use of the web and its services in the manner described above.

4.3 The availability of the Service
The access to the Web requires of services and provisions of third, including the transport to traverse of networks of telecommunications whose reliability, quality, continuity and operation do not correspond to ROSE & CLAVEL Therefore, the services through the Web can be suspended, be cancelled or to be inaccessible, with previous or simultaneous character to the benefit of the service of the Web.

Consequently, ROSE & CLAVEL does not assume liability for damages of any kind incurred by the User resulting from failure or outage of telecommunications networks which may result in the suspension, cancellation or interruption of the Portal service during or prior to the provision thereof.

4.4 In relation to the contents and services linked via the website
The Website may contain technical devices that link takes the user to other pages and Internet portals (the “Linked Sites”). In these cases, ROSE & CLAVEL acts as a provider of brokerage services in accordance with Article 17 of Law 34/2002 of July 12, Services for the Information Society and the Electronic Commerce (LSSI) and is liable of content and services provided on the Sites Linked to the extent that they have actual knowledge of wrongfulness and has not turned off the link with due diligence. If the User considers that there is a Linked Site with illegal or unsuitable contents it may inform ROSE & CLAVEL., without any such communication entailing an obligation to withdraw the corresponding link.

In any case the existence of linked sites must presuppose the existence of agreements with the managers or owners thereof, or the recommendation, promotion or identification of ROSE & CLAVEL with demonstrations, content or services provided.

ROSE & CLAVEL did not know the content and services of the Linked Sites and therefore is not liable for damages resulting from the illegality, quality, unavailability, error and futility of the Linked Sites or any other damage that is not directly attributable to ROSE & CLAVEL PERSONAL DATA PROTECTION

Any data collected through forms in this web site and by other means will be stored in an automated personal information database for which ROSE & CLAVEL is responsible. This entity will deal with the data confidentially and exclusively for the purpose of managing the relationship with the clients and federated. In addition, ROSE & CLAVEL will cancel, delete or bar all the data which prove to be incorrect, incomplete or to have ceased to be necessary or relevant for the development of its purposes, in conformity with the provisions of the current Data Protection legislation. By pressing the “send” button on the corresponding form, the User expressly consents to the use of such personal data in order to send newsletters and/or informative notifications from ROSE & CLAVEL via email or by any other means, and such acceptance is thus considered to be an informed consent. The user has the right of opposition to the reception of such notifications by sending a letter to: Camino del Angel, s/n, Centro de Negocios Puerta de Banús, Edif. B, 1ª Planta, 29660 Marbella, Málaga, each of the informative notifications received will have specified the procedure established to do the opposition.

In the forms of data collection, the fields marked with an asterisk are compulsory, so if the user did not provide details, ROSE & CLAVEL. may, in his opinion, denying the corresponding service.

We hereby remind you that the User will be entitled to revoke the consent given at any moment and exercise his/her rights of access, rectification, cancellation and opposition to the address mentioned above.

ROSE & CLAVEL adopts the security levels required by the regulations for means of security passed by the Royal Decree 1720/2007 December 21st, which approves the implementing regulation of the Organic Law 15/1999 December 13th, on Personal Data Protection. Nevertheless, the technical security of a medium like the internet is not unshakeable and there might be information seeping through due to deliberate attacks of thirds.

ROSE & CLAVEL will be able to use cookies during the offering of the service of the Website. Cookies are automatic procedures for collecting information on the preferences determined by a by a user during his/her visit to a specific website. This information is recorded in small files that are imperceptibly kept in the computer equipment of the corresponding user. Every time the user accesses the website in question once again, these files will be automatically activated so that the website is configured with the preferences indicated in previous visits. Cookies ultimately amount to physical personal information files stored in the user’s terminal and unequivocally associated with this very same terminal. Cookies cannot read cookie files created by other providers.

The user has the possibility of configuring his browser in such a manner that it prevents the creation of cookie files or warns of their creation. The Website is accessible without the need of the options referring to the cookie files being activated, although the correct working of security mechanisms for exclusive services or determined services that require a higher security may be obstructed. As a general rule, the purpose of the cookie files of the Website is that of making navigation easier for the User.

The server which transmits and activates the automatic procedure of data collection remains valid for 12 months, after which, all cookie files are automatically deleted.


In any case, if the User or any Internet users becomes aware that the linked sites refer to pages whose content or services are illegal, violent or contrary to morality shall contact to ROSE & CLAVEL indicating the following aspects:

Holder’s personal data: name, address, telephone number and e-mail address;

Description of the facts that reveal the illicit or inadequate character of the linking site;

In the event of an infringement of rights such as intellectual and industrial property rights, the personal details of the owner of the right infringed when it is someone other than the informant. Sender must also provide the instrument evidencing the holder of the violated rights and, if appropriate, his capacity to represent the holder when the holder is a person other than the sender;

A statement that the information contained in the request is true and correct.

Pursuant to applicable company information service and electronic commerce guidelines, the reception of the aforementioned communication by ROSE & CLAVEL does not in any way whatsoever imply any real knowledge of the activities and/or contents indicated by the informant.


This Legal Notice is governed in each of its points by Spanish law.