Terms of service

Purpose and acceptance

These Terms of Service regulate access to and use of estrategeos.com and associated domains, as well as the general conditions of engagement for the professional services offered by Estrategeos S.L. Use of the site grants user status and implies acceptance of these terms, of the Legal Notice, Privacy Policy and Cookies Policy.

The professional relationship is formed upon signing an engagement letter specific to each file. Before then, preliminary contacts (including requests via /evaluation, informational calls or email exchanges) are exploratory and create no obligation of means or result.

Service provider

The service provider is Estrategeos S.L., a Spanish limited liability company with NIF B02715894 and registered office at C/ Postas, 16 — 4th floor DC, 28012 Madrid. Professional services are delivered under the direct responsibility of the registered professional who signs them, a member of the Register of Tax Advisor Economists (REAF) of the General Council of Economists. The company acts as contractual and commercial vehicle as set out in the Legal Notice.

Scope and services offered

Estrategeos S.L. provides professional tax, tributary and accounting advisory services with Spain-Germany cross-border specialisation, including, without limitation:

• Analysis and tax planning of residence and tax-domicile changes (expatriates, inbounds, retirees).
• Application of the Special Regime under Article 93 LIRPF (Beckham), including admissibility assessment, filing of Form 149 and annual filings.
• Informational compliance (Forms 720, 721, 189, 290, DAC-6) and international income tax filings.
• Tax litigation in administrative proceedings: reconsideration, TEAR/TEAC claims, written submissions and rectification requests.
• Corporate accounting and annual accounts (Form 200, Notes, abbreviated format).
• Coordination with German tax counsel and actions before the Finanzamt (Dortmund-West as liaison office).
• Representation before the AEAT, regional tax agencies, Social Security and the Commercial Registry within the scope of the contracted file.

Contracted services are detailed in the specific engagement letter, including scope, term, fees and retainers.

Engagement letter and formation

The engagement letter is the individual contract per file. It contains, at a minimum:

• Identification of the parties (client and Estrategeos S.L.).
• Detailed description of the service and express delimitation of what is excluded.
• Fees (fixed, variable or tiered) and payment terms.
• Estimated term and documentary milestones.
• Subcontracting policy with other professionals where applicable.
• Data protection clause and processor contract where relevant.

The letter is electronically signed through Adobe Sign or an equivalent qualified provider. The client receives a complete copy upon signature. The professional relationship does not commence until the signed letter and, where applicable, the first retainer are received.

Fees and invoicing

Fees are set out in the engagement letter according to the following baseline criteria, which may be adjusted for complexity, urgency or case specifics:

• Ad-hoc consultation or preliminary evaluation: hourly rate or fixed price disclosed on acceptance.
• Annual files (Beckham, IRPF, Form 720): fixed price per tax year with optional instalment payments.
• AEAT litigation: fixed fee per stage (submissions, TEAR claim, administrative-contentious) plus, where expressly agreed, a success-based variable.
• Accounting and annual accounts: monthly or annual fee based on transaction volume.

Invoices are issued via Holded and paid to the account indicated on the invoice within 15 calendar days of issuance, unless otherwise agreed. Unjustified delay accrues statutory default interest under Spanish Law 3/2004 against late payment.

Obligations of the parties

Estrategeos S.L. undertakes to:

• Deliver the service with the professional diligence required of a qualified tax advisor (obligation of means).
• Keep the client's documentation during the legally required period and return it upon termination if requested.
• Maintain confidentiality under Article 95 LGT and REAF professional ethics.
• Inform with reasonable anticipation of deadlines, requirements and identified risks.

The client undertakes to:

• Deliver documentation and information accurately, completely and on time.
• Pay agreed fees.
• Notify any change of circumstances affecting the file (residence, civil status, economic activity, banking).
• Not use professional advice for purposes contrary to the law.

Professional liability

Estrategeos S.L.'s obligation is one of means, not of result. It commits to apply the technical knowledge and professional diligence required of a qualified tax advisor, but does not guarantee a specific outcome in proceedings before the AEAT, Finanzamt or other authorities whose decision rests with the competent body.

Professional civil liability is covered by a specific policy whose details (insurer, policy number and limit) can be provided on written request. Liability is limited to the amount covered by that policy and does not extend to indirect damages, loss of profit or losses arising from client decisions taken outside the professional advice.

Intellectual property and confidentiality

Reports, memoranda, opinions, templates and documents produced by Estrategeos S.L. are intellectual works protected by the Consolidated Text of the Spanish Intellectual Property Law. The client acquires a right to use them for the purpose of the engagement; their reproduction, dissemination or transfer to third parties requires express authorisation.

Both parties undertake strict confidentiality regarding information exchanged during the professional relationship, without time limit and in accordance with Spanish Law 1/2019 of 20 February on Trade Secrets. Confidentiality extends to any professional or employee with access to the information during the engagement.

Duration and termination

One-off engagements terminate on completion of their purpose. Ongoing engagements (accounting, annual compliance) renew tacitly for equal periods unless expressly terminated with a minimum 30-day notice.

Either party may terminate the relationship early with reasonable notice. Upon termination, the client shall pay the fees accrued for work actually performed. Estrategeos S.L. will facilitate the orderly transition to the new advisor by delivering documentation and copies of work in standard format.

Grounds for immediate termination without notice include:

• Serious breach of contractual obligations by the other party.
• Failure to pay two consecutive invoices after formal demand.
• Client request for action contrary to law or professional ethics.
• Supervening conflict of interests.

Consumer users

Where the user qualifies as a consumer under Spanish Royal Legislative Decree 1/2007 (LGDCU), mandatory provisions of that law apply. In particular, consumer users have a withdrawal right during the 14 calendar days following conclusion of the distance contract, unless service performance has begun at the consumer's express request before that period expires, in which case the right is extinguished once the service has been fully performed.

A waiver of the withdrawal right, where applicable, is expressly recorded in the engagement letter with the consumer's signature, pursuant to Article 103.a LGDCU.

Complaints and ADR

Complaints should be sent to admin@estrategeos.com indicating the file and describing the grounds. Estrategeos S.L. acknowledges receipt within 5 business days and responds with reasons within a maximum of 30 calendar days.

Consumer users may use the European Online Dispute Resolution platform at ec.europa.eu/consumers/odr, without prejudice to their right to take the matter to the competent courts.

Applicable law and jurisdiction

These general terms and the contractual relationship are governed by Spanish law. For the resolution of any dispute the parties expressly submit to the Courts and Tribunals of the city of Madrid, waiving any other jurisdiction, save for mandatory consumer protection rules (Art. 90.2 LGDCU) or Regulation (EU) 1215/2012 (Brussels I bis), in which case the mandatory forum corresponding to the consumer's domicile applies.

Clients resident in Germany may communicate in German; jurisdiction remains in Madrid save for mandatory provisions to the contrary.