The internet domain www.hacienda.gob.es, owned by the Ministry, and this legal notice sets out the general conditions for its use and access.
The use of this website implies the express and full acceptance of these general conditions in the version published at the time the user accesses it, without prejudice to the particular conditions that may apply to some of the contents or services of the website. In any case, the updating of information and services is not immediate, so there may be gaps in it. We suggest that you always check the validity and accuracy of the information, services and content contained therein.
General conditions for use of the web portal
The information obtained through this website and the answers to the questions posed in its mailboxes, fulfils a function of general information and citizen service in the terms established in Article 4 of Royal Decree 208/1996, of 9 February, which regulates the services of administrative information and citizen care, so that in no case can derive any binding legal effect.
In order to improve the features of the website, this Ministry reserves the right, at any time and without prior notice to users, to modify, extend or temporarily suspend the presentation, configuration, technical specifications and services of the website, unilaterally.
The Ministry's website has been translated into several official Spanish languages in their respective territories, in accordance with the provisions of Article 3 of the Spanish Constitution of 1978 and its Statutes of Autonomy. The languages are Catalan, Basque and Galician. It is also translated into a foreign language (English).
The content of the portal is translated to different levels of depth. Excluded from the translation are the Press channel and the sections on Highlight and Up-to-Date in the Home of the portal, given the immediacy of the changes proposed in the portal, as well as the legal regulations.
In the case of the English-language version of the Double Taxation Agreements Conventions appearing on this website, they are merely informative, given that this is not the official version in the custody of the Agreements Office of the Ministry of Foreign Affairs.
The contents of this website were originally written in Spanish, and translated for your convenience using automatic translation tools in the case of Catalan and Galician, so they may contain errors. It should be noted that, in general, there may be a discrepancy between the Spanish version and the other languages derived from the translation process into these languages.
The official text of this website is the Spanish version. Should any doubt or question arise regarding the accuracy of the information contained in any part of the text translated on this site, please consult the official Spanish version.
Intellectual and industrial property rights on the design, logos and other images of the web portal of the Ministry. Frames.
Both the design of the portal and its source codes, as well as the logos, trademarks and other distinctive signs that appear in it belong to this Ministry or its agencies and are protected by the corresponding intellectual and industrial property rights. This protection also affects the images contained therein.
Their use, reproduction, distribution, public communication, transformation or any other similar or analogous activity, is totally prohibited except with the express authorization of this Ministry. The licence to use the elements specified in this section of this portal, granted to the user, is limited to the downloading by the user of said content and the private use thereof, provided that the aforementioned content remains complete.
This Ministry declares its respect for the intellectual and industrial property rights of third parties; therefore, if you consider that this site may be violating your rights, please contact us through the webmaster of the portal, at the following email address: email@example.com
This Ministry expressly prohibits the performance of "framings" or the use by third parties of any other mechanisms that alter the design, original configuration or contents of its portal.
Applicable law and jurisdiction
he applicable law in case of dispute or conflict of interpretation of the terms that make up this legal notice, as well as any matter related to the services of this portal, will bind any reusing agent by the mere fact of making use of the documents submitted to them. For these purposes, a reusing agent is understood to be any natural or legal person who reuses public sector information, whether for commercial or non-commercial purposes.
General conditions for the reuse of information
Mandatory nature of the general conditions
The present general conditions, available permanently at www.datos.gob.es/avisolegal, will bind any reusing agent by the mere fact of making use of the documents submitted to them. For these purposes, a reusing agent is understood to be any natural or legal person who reuses public sector information, whether for commercial or non-commercial purposes.
Authorization for reuse and non-exclusive assignment of intellectual property rights
These general conditions allow the reuse of the documents submitted to them for commercial and non-commercial purposes. Reuse is understood to be the use of documents held by the bodies of the General State Administration and the other bodies and entities of the state public sector referred to in article 1.2 of Royal Decree 1495/2011, of 24 October, which develops Law 37/2007, of 16 November, on the reuse of state public sector information, by natural or legal persons, for commercial or non-commercial purposes, provided that such use does not constitute a public administrative activity. Authorised reuse includes, by way of illustration, activities such as copying, dissemination, modification, adaptation, extraction, rearrangement and combination of information.
The concept of document is that established in section 2 of article 3 of Law 37/2007, of 16 November, on the reuse of public sector information, so that it includes all information whatever its material or electronic medium, as well as its form of graphic, sound or image expression used, including, consequently, also the data at its most disaggregated or "raw" levels.
This authorisation also entails the free and non-exclusive transfer of intellectual property rights, where applicable, corresponding to such documents, authorising the carrying out of reproduction, distribution, public communication or transformation activities, necessary to carry out the authorised reuse activity, in any modality and under any format, for everyone and for the maximum period permitted by Law.
General conditions for reuse.
The following general conditions apply for the reuse of the documents submitted to them:
Exclusion of liability
The use of the data sets will be carried out by the users or agents of the reuse under their own account and risk, corresponding exclusively to them to respond before third parties for damages that could derive from it.
This Ministry will not be responsible for the use made of its information by reusing agents, nor for any damages suffered or economic losses that, directly or indirectly, produce or may produce economic, material or data damages caused by the use of the reused information.
This Ministry does not guarantee continuity in the availability of reusable documents, either in content or form, nor does it assume responsibility for any error or omission contained therein.
Responsibility of the reusing agent.
The reusing agent is subject to the applicable regulations on the reuse of public sector information, including the sanctioning regime provided for in Article 11 of Law 37/2007, of 16 November, on the reuse of public sector information.
Information for correct display
We always recommend that you use the latest version of any browser. This is because updated versions add new features and improvements and fix bugs and older versions are no longer supported.
Given that the Portal has HTTPS certificates, the minimum supported version for different operating systems is:
Windows: all browsers that run on this Operating System work correctly (they trust the root certificate and therefore do not show alert message). This includes Internet Explore and Chrome. With Mozilla Firefox it works correctly regardless of the Operating System on which is it executing, from version 51 (from January 2017).
Storage NSS version 3.28 and higher: it is the storage that uses Linux. Any browser that runs on this Operating System (except versions that have not been updated for NSS v3.28) work correctly (from December 2016).
Android: from version 8 X (OREO) (August 2017).
Key ring MAC/IOS: from iOS version 12, macOS 10.14 (Mojave), watchOS 5 and tvOS 12.
Acrobat: Root and intermediate certificates incorporated in Adobe from 14/10/2015.