Terms & conditions

Condiciones Generales de Exactly Accountancy SL
Válido a partir del 17/03/2025

Artículo 1. Definiciones

1. Documentos: Toda la información o datos puestos a disposición por el Cliente a Exactly Accountancy; todos los datos producidos o recopilados por Exactly Accountancy en el contexto de la ejecución del Encargo/Contrato; y cualquier otra información relevante para la ejecución o finalización del Encargo. Esta información puede o no estar almacenada en soportes materiales o digitales y puede estar en posesión de terceros.
2. Empleado: Persona física empleada o vinculada a Exactly Accountancy, ya sea en virtud de un contrato laboral o de otro tipo.
3. Encargo/Contrato: El acuerdo mediante el cual Exactly Accountancy se compromete con el Cliente a realizar determinados trabajos.
4. Cliente: La persona física o jurídica que ha encargado a Exactly Accountancy la realización de un trabajo.
5. Exactly Accountancy: La empresa que ha aceptado el Encargo. Todos los trabajos se aceptan y realizan exclusivamente por Exactly Accountancy, y no por empleados individuales, incluso si el Cliente ha asignado el trabajo con la intención de que lo ejecute una persona específica.
6. Actividades: Todas las tareas realizadas por Exactly Accountancy en nombre del Cliente, así como todas las acciones derivadas del Encargo aceptado.

Artículo 2. Aplicabilidad

1. Estos términos y condiciones generales se aplican a todas las ofertas, propuestas, encargos, relaciones jurídicas y contratos en los que Exactly Accountancy se comprometa a realizar trabajos para el Cliente.
2. Las desviaciones o adiciones al Encargo o a estos términos y condiciones generales solo serán válidas si se acuerdan expresamente por escrito.
3. Estos términos y condiciones generales también se aplican a encargos adicionales o sucesivos realizados por el Cliente.
4. Se rechaza expresamente la aplicabilidad de los términos y condiciones generales del Cliente.
5. Todas las personas físicas o jurídicas que participen en los servicios de Exactly Accountancy podrán acogerse a estos términos y condiciones generales.

Artículo 2-A. Obligaciones profesionales y revelaciones obligatorias

1. Cumplimiento normativo: Exactly Accountancy y sus Empleados cumplen con todas las regulaciones profesionales aplicables y la legislación española, incluyendo, entre otras, las normativas contra el blanqueo de capitales (AML), regulaciones de protección de datos y estándares profesionales adicionales.
2. Revelaciones obligatorias: El Cliente reconoce que Exactly Accountancy puede estar legalmente obligada a divulgar información confidencial a autoridades competentes si así lo exige la ley nacional o internacional. El Cliente consiente estas divulgaciones en la medida legalmente permitida.
3. Exclusión de responsabilidad: Exactly Accountancy excluye cualquier responsabilidad por daños al Cliente derivados del cumplimiento de estas obligaciones legales o normativas.
4. Verificación de identidad y AML: El Cliente debe cumplir rápidamente con cualquier solicitud de verificación de identidad que Exactly Accountancy considere necesaria conforme a la ley. El retraso o la negativa puede conllevar la suspensión o terminación del Encargo.

Artículo 2-B. Limitaciones y alcance del servicio

1. Exactly Accountancy no presta asesoría legal ni de inversiones salvo acuerdo escrito.
2. Los consejos fiscales y contables se basan en la legislación vigente al momento del servicio. No se aceptará responsabilidad por cambios legislativos posteriores.
3. No se garantiza la aprobación de las autoridades fiscales.
4. Los servicios se limitan a la normativa española, salvo acuerdo por escrito.
5. Las tareas fuera del alcance acordado se facturarán por separado.
6. Cada Encargo cubre únicamente el periodo o tarea específica acordada.
7. El Cliente debe presentar facturas electrónicamente; el uso de papel puede conllevar costes administrativos adicionales.

Artículo 3. Responsabilidades del Cliente

1. El Cliente debe proporcionar los Documentos necesarios de forma completa, precisa y puntual.
2. El Cliente es responsable del pago de impuestos.
3. Los retrasos o errores en la entrega de Documentos pueden conllevar suspensión del servicio.
4. El Cliente es responsable de la validez de los poderes y certificados digitales.
5. Rectificaciones por datos incorrectos serán a cargo del Cliente.
6. El Cliente debe verificar las declaraciones antes de su presentación.
7. El Cliente debe conservar los registros originales durante el plazo legal.
8. La aprobación del Cliente de borradores implica aceptación de su exactitud.

Artículo 4. Ajustes de tarifas e indexación anual

1. Exactly Accountancy puede ajustar tarifas si cambian las leyes o el alcance del trabajo.
2. Las tarifas se actualizarán anualmente según el IPC u otro índice oficial.
3. Se notificará cualquier ajuste de tarifas al Cliente por escrito.

Artículo 5. Protección de datos y cumplimiento del RGPD

1. Exactly Accountancy cumple con el RGPD y la normativa española de protección de datos.
2. Los datos del Cliente se utilizarán exclusivamente para el cumplimiento de obligaciones fiscales y legales.
3. Se podrán utilizar servicios de terceros (por ejemplo, procesadores de nómina, software CRM) bajo prácticas seguras, pero sin responsabilidad por fallos causados por estos proveedores externos.
4. A solicitud del Cliente, se eliminarán los datos salvo obligación legal de conservarlos.

Artículo 6. Responsabilidad e indemnización

1. La responsabilidad máxima está limitada al total de honorarios pagados en los 12 meses previos al hecho que origine la responsabilidad, salvo que el seguro profesional cubra más.
2. Si no hay cobertura de seguro, la responsabilidad se limitará al menor de: a) el total pagado en los últimos 12 meses, o b) 10.000 €, salvo acuerdo escrito.
3. No se aceptará responsabilidad por daños indirectos o consecuentes.
4. Exactly Accountancy no es responsable por fallos de terceros ni por fuerza mayor.
5. El Cliente indemniza a Exactly Accountancy por reclamaciones derivadas de errores u omisiones del Cliente.
6. Las reclamaciones deben comunicarse por escrito en el plazo de un (1) año desde su descubrimiento.
7. Estas limitaciones no se aplican en caso de dolo o negligencia grave.

Artículo 7. Derecho de suspensión y devolución de documentos

1. Exactly Accountancy podrá suspender sus servicios si el Cliente incumple sus obligaciones.
2. Los Documentos se devolverán o transferirán previa solicitud escrita y una vez abonadas todas las facturas pendientes.
3. La devolución no exime al Cliente de pagar las cantidades pendientes.

Artículo 8. Fuerza mayor

1. Exactly Accountancy no será responsable si no puede cumplir con sus obligaciones debido a causas fuera de su control (catástrofes naturales, huelgas, fallos en sistemas externos, etc.).
2. En caso de fuerza mayor prolongada, ambas partes pueden resolver el Contrato sin derecho a compensación.

Artículo 9. Terminación del contrato

1. Cualquiera de las partes puede terminar el Contrato con un preaviso escrito de un mes.
2. Exactly Accountancy puede rescindir de forma inmediata si:
   a. El Cliente no paga en más de 30 días,
   b. Hay abuso o conducta inapropiada hacia Exactly Accountancy,
   c. Hay incumplimientos legales que comprometan a Exactly Accountancy.
3. Tras la terminación, Exactly Accountancy no tiene obligación de continuar servicios salvo acuerdo escrito.

Artículo 10. Pagos, devoluciones y garantías

1. Los pagos deben realizarse en un plazo de 10 días desde la fecha de la factura.
2. Las devoluciones de domiciliaciones tienen un cargo de 6 € cada una.
3. Los impagos superiores a 30 días pueden conllevar suspensión del servicio.
4. Exactly Accountancy puede solicitar anticipos o garantías si considera que existe riesgo financiero.

Artículo 11. Plazos y diligencia

1. Exactly Accountancy actuará con la diligencia y cuidado esperados de profesionales del sector.
2. Salvo acuerdo explícito, los plazos indicados son estimativos y no contractuales.

Artículo 12. Cláusula de salvaguarda

1. Si alguna cláusula de estos términos resulta inválida, las restantes seguirán siendo válidas.
2. Dicha cláusula se sustituirá por otra que refleje lo más fielmente posible la intención original.

Artículo 13. Comunicaciones electrónicas y presentación digital

1. Las comunicaciones electrónicas tienen validez legal salvo acuerdo contrario.
2. Exactly Accountancy no se responsabiliza de virus, retrasos o interceptaciones, salvo negligencia grave.
3. No se garantiza el funcionamiento de plataformas externas como Agencia Tributaria o software en la nube.

Artículo 14. Propiedad intelectual

1. Todos los informes, plantillas y entregables son propiedad de Exactly Accountancy salvo acuerdo escrito.
2. No se permite su uso o reproducción con fines comerciales sin consentimiento previo por escrito.

Artículo 15. Reserva de derechos

1. La falta de ejercicio de un derecho no implica renuncia al mismo.
2. El ejercicio parcial de un derecho no impide su ejercicio posterior.
3. Los derechos aquí establecidos son acumulativos y no excluyen otros previstos por la ley.

Artículo 16. Legislación aplicable y jurisdicción

1. Estos términos y el Contrato se rigen por la legislación española.
2. Cualquier disputa será resuelta por los tribunales competentes de la región donde se encuentre Exactly Accountancy, salvo disposición legal en contrario.

Artículo 17. Idioma y prevalencia

1. Estos términos pueden estar disponibles en varios idiomas. En caso de discrepancia, prevalecerá la versión en inglés, salvo acuerdo expreso.
2. Los títulos son meramente informativos y no afectan la interpretación.

Artículo 18. Modificaciones futuras
Exactly Accountancy se reserva el derecho de modificar estos términos en el futuro. Cualquier cambio relevante será comunicado por escrito o por correo electrónico. Si el Cliente no se opone por escrito en un plazo de 30 días, se considerará que acepta los nuevos términos para encargos presentes y futuros.

General Terms and Conditions of  Exactly Accountancy SL.

Valid from 17/03/2025
The English version of these general terms and conditions is provided for convenience only; in the event of any discrepancies or differences in interpretation, the Spanish text shall always prevail.

Article 1. Definitions

1. Documents: All information or data made available by the Client to Exactly Accountancy; all data produced or collected by Exactly Accountancy in the context of the performance of the Assignment/Agreement; and all other information of any relevance to the execution or completion of the Assignment. This information may or may not be stored on (in) material data carriers and may or may not be placed with third parties.
2. Employee: A natural person employed by or associated with Exactly Accountancy, whether or not on the basis of an employment contract.
3. Assignment/Agreement: The assignment agreement whereby Exactly Accountancy undertakes towards the Client to perform certain work.
4. Client: The natural person or legal entity who has given Exactly Accountancy the order to perform work.
5. Exactly Accountancy: The office that has accepted the Assignment. All Assignments are exclusively accepted and performed by Exactly Accountancy, not by or on behalf of an individual Employee, even if the Client has expressly or tacitly granted the Assignment with a view to its execution by a specific Employee or specific Employees.
6. Activities: All activities and tasks to be performed by Exactly Accountancy on behalf of the Client for which the order has been given and which have been accepted by Exactly Accountancy, as well as all activities and actions ensuing therefrom for Exactly Accountancy.

Article 2. Applicability

1. These general terms and conditions apply to all offers, quotations, Assignments, legal relationships, and Agreements, whereby Exactly Accountancy undertakes to perform work for the Client, as well as to all ensuing Activities for Exactly Accountancy.
2. Deviations from and additions to the order and/or these general terms and conditions are only valid if they have been expressly agreed upon in writing.
3. These general terms and conditions also apply to any additional or follow‐up orders placed by the Client.
4. The applicability of the Client’s general terms and conditions is hereby expressly rejected by Exactly Accountancy.
5. All natural and legal persons who are involved in any manner whatsoever in the services provided by Exactly Accountancy can also rely on these general terms and conditions.

Article 2‐A. Professional obligations & mandatory disclosures

1. Professional/Regulatory compliance
   Exactly Accountancy and its Employees comply with all applicable professional regulations and Spanish laws, including but not limited to anti–money laundering (AML) requirements, data‐protection regulations, and any additional professional standards that may be mandated by relevant authorities or professional bodies.
2. Mandatory disclosures
   The Client acknowledges that Exactly Accountancy may be legally obligated to disclose confidential information to competent authorities if required by (inter)national law or professional regulations (for example, in the case of suspected fraud, money‐laundering, or other irregularities). To the extent necessary and legally permitted, the Client hereby consents and agrees to such disclosures.
3. No liability for regulatory compliance
   Exactly Accountancy excludes any liability for damage to the Client arising from compliance with these professional or regulatory obligations.
4. Identity verification & AML
   The Client shall promptly comply with any KYC/AML checks or requests for identification documents that Exactly Accountancy deems necessary under applicable law. Any delay or refusal to provide such documentation may result in suspension of services or termination of the Assignment.

Article 2‐B. Additional disclaimers & scope of services

1. No legal or investment advice
   Unless otherwise agreed in writing, Exactly Accountancy does not provide legal advice, investment advice, or services requiring a law license. Any general information or references we provide on legal or financial matters shall not be construed as a substitute for specialized counsel from a licensed attorney or financial advisor.
2. Evolving legislation
   Tax and accounting advice is provided based on current legislation and official interpretations as of the date of service. Exactly Accountancy shall not be liable for consequences arising from subsequent legislative changes, new regulations, or altered administrative interpretations. The Client is responsible for seeking updated advice if any such changes occur.
3. No guarantee of authority approval
   While Exactly Accountancy strives for accurate and compliant filings, we do not guarantee acceptance or non‐challenge by tax authorities. Any audits, inquiries, or rejections by authorities remain outside our control, and the Client is responsible for any resulting taxes, penalties, or legal costs, unless otherwise stated in writing.
4. Jurisdiction & purpose of advice
   Exactly Accountancy’s services and advice relate solely to Spanish accountancy and tax obligations, unless otherwise specified in writing. We do not address other jurisdictions’ laws or any use of our advice beyond the agreed purpose. The Client shall not rely on our work product for non‐Spanish legal or compliance issues without obtaining additional professional counsel.
5. Additional services outside scope
   Any tasks beyond the defined scope of the Assignment – such as historical rectifications, special reporting, urgent consultancy or assistance or representation during a Tax Authority inspection – will be billed separately at our standard hourly or fixed rates. Exactly Accountancy will inform the Client of any additional costs before performing such extra work, unless immediate action is required to meet a legal deadline.
6. Ongoing vs. one‐time engagement
   Unless specified as an ongoing monthly/annual service, each Assignment covers only the specific period or task set out in the engagement letter or signed quote. The Client is responsible for renewing or requesting any subsequent services. Exactly Accountancy is not liable for missed filings or deadlines if the Client fails to request or renew the service for the relevant period.
7. Digital submission of invoices
   As part of the subscription services, the Client agrees to provide all relevant invoices and supporting documents electronically using the personalized email address or application specified by Exactly Accountancy. Handling physical (paper) invoices is excluded from the regular monthly fee. If the Client chooses to submit paper invoices, Exactly Accountancy may charge a reasonable administrative fee to cover scanning, data entry, and other additional work.

Article 3. Client responsibilities

1. Timely & accurate provision of documents
   The Client is responsible for ensuring that all necessary Documents for tax, accounting, and compliance purposes are provided in a timely, complete, and accurate manner. Exactly Accountancy determines what is considered timely and correct and will communicate relevant deadlines before tax quarter ends.
2. Responsibility for tax payments
   The Client bears full responsibility for ensuring that all tax payments are made within legal deadlines. Exactly Accountancy is not liable for fines, penalties, or interest resulting from late payments, even if filings are prepared by Exactly Accountancy.
3. Consequences of delay or inaccuracy
   If the Client fails to provide the required Documents on time, or provides incomplete or inaccurate Documents, Exactly Accountancy may suspend execution of the Assignment until all necessary information is received. The Client assumes responsibility for any negative consequences resulting from such delays or inaccuracies.
4. Power of attorney & digital certificates
   If the Client grants Exactly Accountancy a Power of Attorney (POA) or provides access to digital certificates, the Client remains responsible for ensuring these authorizations remain valid and accurate. Exactly Accountancy is not liable for penalties resulting from expired or revoked POAs or digital certificates.
5. Rectifications & additional charges
   In the event that a tax rectification or other corrective filing is required due to missing or incorrect Client‐provided data, any additional fees, charges, or penalties shall be borne by the Client.
6. Verification of tax filings
   1. The Client acknowledges and agrees that, while Exactly Accountancy makes every reasonable effort to prepare and file all relevant tax returns (based on the information and instructions provided), the ultimate responsibility for verifying that all required returns have been filed on time remains with the Client.
   2. If a particular tax return or declaration is overlooked because the Client did not provide complete information or did not review and confirm the pending returns, Exactly Accountancy shall not be liable for any resulting penalties or interest.
   3. The Client is expected to examine or inquire about prepared filings and promptly inform Exactly Accountancy if any return appears missing or incomplete.
7. Record retention & backups
   The Client is responsible for retaining all original records and maintaining backups for the legally required retention period (e.g., four years under Spanish tax law). Exactly Accountancy’s role does not include archival storage of the Client’s data unless explicitly agreed. The Client acknowledges that failure to retain required records may lead to adverse consequences in the event of an audit, for which Exactly Accountancy is not liable.
8. Client approval of filings
   Draft returns or declarations prepared by Exactly Accountancy will be presented to the Client for review and approval before submission (via email, portal, or another agreed method). By approving these drafts, the Client accepts responsibility for the accuracy of the underlying information. Exactly Accountancy is not liable for errors or omissions the Client fails to correct at the approval stage.

Article 4. Fee adjustments & annual price indexation

1. Changes in law or scope
   Exactly Accountancy reserves the right to adjust fees if Spanish tax laws, labor laws, or reporting requirements change in a way that increases the scope of the work to be performed.
2. Annual indexation
   Fees will be adjusted annually based on the Consumer Price Index (CPI) or a comparable official inflation measure to reflect economic conditions.
3. Notification
   Any fee adjustments will be communicated in writing (including by email) to the Client prior to their implementation.

Article 5. Data protection & GDPR compliance

1. GDPR & Spanish Law
   Exactly Accountancy complies with the General Data Protection Regulation (GDPR) and Spanish data‐protection laws regarding the processing and storage of personal and financial data.
2. Use & storage of client data
   The Client acknowledges and agrees that their data may be securely stored and used for fulfilling tax and financial obligations. Exactly Accountancy will not share Client data with third parties except when legally required or for the proper execution of the Assignment (e.g., filing taxes with Agencia Tributaria or using payroll processing services).
3. Third‐party software & services
   Exactly Accountancy may use third‐party software and service providers – including but not limited to payroll processors, Microsoft Office, or CRM/ERP software – for internal operations. While Exactly Accountancy follows best practices in data security, it is not liable for data breaches or system failures caused by these third‐party services, unless caused by Exactly Accountancy’s own gross negligence or willful misconduct.
4. Deletion of data
   If a Client requests that their data be deleted, Exactly Accountancy will comply provided that no outstanding legal or contractual obligations require retention of such data.

Article 6. Liability & indemnification

1. General liability cap
   Except insofar as liability is covered by Exactly Accountancy’s professional liability insurance, Exactly Accountancy’s total liability for any damages, losses, or claims arising out of or in connection with its services is limited to the total amount of fees paid by the Client to Exactly Accountancy in the twelve (12) months preceding the event giving rise to the liability.
2. Insurance & numeric cap
   If Exactly Accountancy’s professional liability insurer does not cover a particular claim, then the maximum liability of Exactly Accountancy shall be the lesser of (a) the total fees paid by the Client in the preceding 12 months or (b) €10,000, unless otherwise agreed in writing.
3. No indirect or consequential damages
   Exactly Accountancy is not liable for indirect or consequential damages, including but not limited to lost profit, lost savings, damage due to business interruption, or any other form of indirect loss.
4. Third‐party errors & force majeure
   Exactly Accountancy is not liable for damages caused by third‐party errors (e.g., external software providers, government platform outages, banking institutions) or for damages caused by force majeure events as defined in these terms.

1. Client indemnification
   The Client shall indemnify and hold Exactly Accountancy harmless from and against any and all claims, damages, and expenses (including reasonable legal fees) brought by third parties that arise out of or relate to:
   a. The Client’s failure to provide accurate or complete Documents,
   b. The Client’s omission or wrongdoing that leads to incorrect or late filings, or
   c. The Client’s breach of these general terms and conditions, any legal requirements, or third‐party rights.
2. Notification of claims
   The Client must notify Exactly Accountancy in writing of any potential claim for damages within one (1) year of discovering the basis for the claim. Claims not notified within this period are deemed expired.
3. Intent or willful misconduct
   None of the liability limitations in this article apply in cases of Exactly Accountancy’s intent or willful recklessness.

Article 7. Right of suspension & return of documents

1. Right of suspension
   Exactly Accountancy may suspend all services (including tax filings, financial reporting, and any other contractual activities) if the Client fails to fulfill its obligations under these terms, such as prompt payment of invoices or timely provision of required Documents. Any resulting penalties or consequences from such suspension are the Client’s sole responsibility.
2. Return or transfer of documents
   a. Upon the Client’s written request, Exactly Accountancy will return or transfer any Documents in its possession to the Client or a third party, provided all outstanding invoices (including interest and costs) are fully paid.
   b. Exactly Accountancy may charge a reasonable administrative fee to cover the time and resources involved in retrieving, organizing, and sending these Documents, particularly if the request exceeds the scope of normal services.
   c. Nothing in this article shall be interpreted to override any legal or professional obligation requiring Exactly Accountancy to release certain mandatory records, although Exactly Accountancy reserves the right to invoice for the work associated with such releases.
3. No waiver of outstanding obligations
   Even if the Client requests its Documents, the Client remains responsible for settling all open debts owed to Exactly Accountancy. The return or transfer of Documents does not waive or reduce any outstanding payment obligations.

Article 8. Force majeure

1. Exactly Accountancy is not liable if it is unable to fulfill its obligations under the Agreement, or cannot fulfill them on time or properly, due to circumstances beyond its reasonable control. Such circumstances include (but are not limited to) natural disasters, strikes, government actions, civil unrest, or failure of third‐party systems (e.g., CRM and or ERP applications, Agencia Tributaria platforms, or other essential services).
2. In a force majeure situation, obligations are suspended until the parties can fulfill them in the agreed manner. Either party may terminate the Agreement if the situation continues for an unreasonable period, without any right to compensation for the other party.

Article 9. Termination conditions

1. Mutual termination
   Either party may terminate the Agreement with one month’s written notice.
2. Immediate termination
   Exactly Accountancy may terminate the Agreement immediately if:
   a. The Client fails to pay amounts due for more than thirty (30) days after the payment deadline,
   b. The Client engages in harassment, abuse, or other unreasonable conduct toward Exactly Accountancy or its Employees,
   c. The Client violates applicable laws or regulations in a manner that implicates or jeopardizes Exactly Accountancy.
3. Consequences of termination
   Upon termination, Exactly Accountancy has no further obligation to file taxes, provide documentation, or complete pending work unless otherwise agreed in writing. If termination occurs before twelve (12) full monthly payments have been made (e.g., in a year‐round service plan), Exactly Accountancy is not obligated to complete any end‐of‐year or annual filings for the Client.

Article 10. Payment terms, reversals & security

1. Payment period
   Payments must be made within ten (10) days of the invoice date, unless otherwise agreed in writing.
2. Direct debit reversals
   If a direct debit payment is reversed or disputed, the Client will be charged an administrative fee of €6 per reversal, in addition to any outstanding balance. Multiple reversals may result in immediate suspension of services.
3. Late payment
   If fees remain unpaid beyond thirty (30) days, Exactly Accountancy may suspend all ongoing services until payment is made in full, without prejudice to its rights to claim any additional damages or costs related to collection.
4. Advance payments & security
   Exactly Accountancy may, at its discretion and if the Client’s financial position or payment history so warrants, require the Client to pay an advance or provide (additional) security. The Client’s failure to provide the requested advance or security within a reasonable timeframe shall entitle Exactly Accountancy to suspend or terminate the Agreement immediately.

Article 11. Deadlines & best efforts

1. Best‐efforts obligation
   Exactly Accountancy shall perform its Activities to the best of its ability and exercise the level of care, diligence, and skill generally exercised by professionals in similar circumstances.
2. No strict deadlines without express agreement
   Unless the Client and Exactly Accountancy have expressly agreed in writing that a particular deadline is “strict,” all delivery or completion dates stated by Exactly Accountancy are target dates only. Exceeding any such date does not constitute a breach of contract unless a strict deadline was explicitly confirmed in writing.

Article 12. Repair clause (severability)

1. If any provision of these general terms and conditions is found to be wholly or partially void, invalid, or unenforceable by a court or competent authority, this shall not affect the validity and enforceability of the remaining provisions.
2. In such a case, the invalid or unenforceable provision shall be replaced by a valid provision that, as closely as possible, reflects the original intent of the parties.

Article 13. Electronic communications & digital filing

1. Electronic communications
   Exactly Accountancy and the Client may communicate electronically (e.g. via email, cloud‐based platforms). Unless explicitly agreed otherwise, both parties acknowledge such communication as legally binding.
2. Security & interception risks
   Exactly Accountancy is not liable for any damage arising from the transmission of viruses, interception, delays, or other security issues inherent in electronic communication, unless caused by Exactly Accountancy’s gross negligence or willful misconduct.
3. Digital filing
   Exactly Accountancy uses electronic systems to file tax returns, financial reports, and other documents. The Client acknowledges that Exactly Accountancy is not responsible for technical failures or downtime of third‐party platforms (e.g. Agencia Tributaria, Social Security systems, or cloud software providers), unless caused by Exactly Accountancy’s own gross negligence or willful misconduct.

Article 14. Intellectual property

1. Ownership
   All reports, templates, calculations, and other deliverables provided by Exactly Accountancy remain the intellectual property of Exactly Accountancy unless otherwise agreed upon in writing.
2. No unauthorized use
   The Client is not permitted to reproduce, distribute, or use these materials for commercial purposes without prior written consent from Exactly Accountancy.

Article 15. Rights reservation

1. The failure or delay by Exactly Accountancy in exercising any right or remedy set forth in these general terms and conditions or in the Agreement shall not constitute a waiver of such right or remedy.
2. A single or partial exercise of any right or remedy shall not prevent subsequent exercise or the exercise of any other right or remedy.
3. The rights and remedies provided in these general terms and conditions and in the Agreement are cumulative and do not exclude any other rights or remedies provided by law.

Article 16. Governing law & dispute resolution

1. These terms and the Agreement are governed by Spanish law.
2. Any disputes shall be settled by the competent court in the region where Exactly Accountancy is established, unless mandatory law prescribes otherwise.

Article 17. Language & precedence

1. These general terms and conditions may exist in multiple language versions. In the event of any discrepancy or conflict between different language versions, the English‐language version shall prevail, unless expressly stated otherwise in writing.
2. Headings and titles in these terms are for convenience only and do not affect the interpretation of any provision.

Article 18. Future amendments

Exactly Accountancy reserves the right to amend these general terms and conditions in the future. Any material changes will be communicated to the Client in writing or via email. Unless the Client objects in writing within thirty (30) days, the revised terms shall apply to all ongoing and future Assignments.