At UTN Tax & Legal we are committed to protecting your privacy. Therefore, we treat your data and personal information in accordance with this Privacy Policy and in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council, of April 27, 2016 (General Data Protection Regulation or ” GDPR”), and with Organic Law 3/2018, of December 5, Protection of Personal Data and guarantee of digital rights (“LOPD-GDD”) and other development regulations.

This Privacy Policy is applicable to all activities carried out by UTN.

By providing us with your personal data and using our website, we understand that you have read and understood the terms related to the personal data protection information that is exposed.

1. Responsible for the processing of personal data

Identity:   UTN ADVISORY SERVICES SPAIN, SL   (onwards, UTN)
Address: Avinguda Diagonal 536 ppal 08006 – Barcelona
VAT number:  B65786295

Phone: +34 93 786 82 86

2. Personal data and special categories of personal data

Personal data is any information about an identified or identifiable natural person (the “data subject”), such as name, address, telephone number or email address.

Special categories of personal data are a subgroup of personal data that reveals ethnic or racial origin, religious or philosophical convictions, sexual orientation, medical or health information, or trade union membership, among others.

Personal data (or data) constitutes any information related to a natural person, identified or identifiable, even indirectly, by reference to any other information, including a personal identification number.

3. Personal data we collect and purposes of processing

3.1 Personal data request

The personal data that we may request includes your contact information (for example, name, address, telephone number, email address, among others), identification data (for example, national identity document number, NIE or passport, among others), or any others that are necessary to fulfill the purposes set out in this Privacy Policy. If we collect special category personal data about you, we will inform you of this, we will request your express consent for the treatment when necessary in accordance with the applicable regulations and we will inform you of its purposes.

It is possible that during the relationship you maintain with UTN other personal data is collected, in which case your consent will be requested and you will be informed, among others, of the treatment to be carried out, the purpose, the legitimacy of the treatment and the rights that assist you in relation to your personal data.

Other personal data collected may be indicated in other sections of this Privacy Policy or through informative texts that are displayed at the time of collection of this data.

Personal data can be provided directly by the user or collected automatically during the use of the Web.

3.2 Purposes of the treatment

UTN collects your personal data for various purposes, depending on the use and origin of said personal data (clients, suppliers, employees or third parties…).

The personal data of clients are only processed for the development of legal advice entrusted to UTN. Any use of the personal data of clients other than those indicated here, will require prior, express and specific consent from their owners or legal representatives. According to current regulations, the personal data that we can request for the fulfillment of the previously indicated tasks are those that are necessary for the fulfillment of the professional orders commissioned at any time by the client.

In the case of personal data of its clients, potential clients or suppliers, UTN collects and processes them in order to manage the service offers and the commercial or service relationship with them.

In the case of the personal data of employees of UTN, the collection and treatment of the data is carried out with the purpose of complying with and managing the employment relationship and attending to the activities of the firm, including personnel administration, the prevention of labor risks, the sending of general or personal communications, the management of prizes or recognitions, subsidies. In the case of curricula vitae, for the admission and management of applications and selection processes and, where appropriate, subsequent hiring.

In all cases, the personal data collected will be used to comply with legal obligations and those derived from the execution of commercial relations and commercial, administrative contracts, etc., in which UTN is a party, as well as to manage any legal, labor or commercial complaint or claim.

Likewise, they may be used to send you surveys, questionnaires and request evaluations of our services, since such information is very useful for us to control its quality.

We will process your contact data collected through your letters and emails, or forms on this website, to manage your requests and queries.

Cookie data: any use of Cookies – or other tracking tools – by the website or by external service providers used by this website unless otherwise specified, is for the purpose of identifying the user and recording their preferences for purposes strictly related to the provision of the service requested by the user and are always treated according to our Cookies Policy.

Likewise, UTN may use your data to provide you with information about our services, products or information about the firm. At any time you can request that we not contact you or inform you about our products or services, as well as that we do not disclose your information to third parties for this purpose, either by contacting us directly or, where appropriate, by clicking on the “unsubscribe” button in informational emails.

3.3 Forms of data collection

We generally collect your personal data directly from you. We collect the information and personal data that you provide us electronically, including information provided through the website, through telephone calls with UTN personnel, through the provision of our services and through forms or any other written means. or email that you complete.

If we collect personal information about you from third parties, we will notify you and, if necessary, request your consent to such processing.

If we receive information or personal data about you that we have not requested or that is not relevant for the aforementioned purposes, we will destroy or anonymize the information, unless we must keep it in accordance with current regulations.

3.4 What happens if you do not provide your information and personal data or do not authorize its treatment

If you are a client or a supplier, you have the right not to provide us with information or personal data, although in that case it could become impossible to sign any type of contract or provide services.

If you are an employee and do not provide information or personal data that is necessary for the fulfillment of obligations and the exercise of legal or regulatory rights, or for the execution of an employment or service contract by UTN to their clients, or for the satisfaction of legitimate interests, in which case their employment relationship with UTN could be impeded or affected in some way.

In the case of special category data, your explicit consent will always be requested, unless the treatment is necessary for the fulfillment of obligations and the exercise of specific rights of the person responsible for the treatment or the interested party in the field of labor and security law. and social protection, is necessary to protect vital interests or refers to data that you have manifestly made public, as well as for the defense against claims or for reasons of essential public interest, or for the exercise of law and defense of your rights.

4. Legitimation for the processing of personal data

The legal basis for the processing of your data for the aforementioned purposes will always be one of those provided for in article 6 of the GDPR, that is:

• Consent of the interested party.
• Execution of a contract.
• Compliance with a legal obligation applicable to the data controller.
• Protection of vital interests of the interested party or of another natural person.
• Satisfaction of legitimate interests pursued by the controller or by a third party

If the treatment refers to special category personal data, it will always be based on one of the legal bases of article 9 of the GDPR.

If the user is a minor, it is required that they have the prior consent of their parents or guardians before proceeding to include their personal data in the web forms. UTN disclaims any liability for failure to comply with this requirement.

5. Duration of personal data processing

In general, the personal data provided will be kept for the time necessary to fulfill the purposes described in this Privacy Policy or to meet any request from the interested parties, unless a longer retention period is legally permitted or required or as long as no its deletion is requested by the interested party.

When UTN is considered the Data Controller, it will ensure that the data subject to processing:

• They fit the purpose for which they were collected.
• They are not used for purposes other than and/or incompatible with those for which they were collected and processed.
• They are not held indefinitely without justification.
• They are canceled when they are no longer necessary for the purpose that justified their collection and treatment.

The conservation of the data is understood to be justified when:

• The data will be used for historical and/or statistical purposes.
• It could cause damage to the legitimate interests of the data owner or third parties.
• A rule imposes the obligation to keep the data for a certain period of time.
• The data and documentation serve as proof of an activity or service provided, during the prescription periods of civil, criminal, administrative or any other type of action that may derive from the activity or service provided.
• A longer period of conservation has been agreed by the interested parties.

In cases where there is a legal obligation to keep the data for a certain period of time and/or during the prescription periods of the actions that may derive from the activity or service provided, UTN will proceed to block the data during the referred deadlines. The blocked data will remain, only at the disposal of the Public Administrations, Judges and Courts, for the attention of the possible responsibilities arising from the treatment, during the limitation period of these and / or during the legal terms established for this purpose. Once the indicated deadlines have expired, the blocked data must be deleted.

When UTN is considered the Treatment Manager, in accordance with the GDPR and once the contractual provision that gave rise to the treatment order has been fulfilled, the personal data must be destroyed or returned to the Treatment Manager, as well as any support or document in which any personal data object of treatment is recorded.

As in the previous case, the deletion of the data by the person in charge of the treatment will not proceed when there is a legal provision that requires its conservation, in which case the data must be returned, guaranteeing the person in charge of the treatment said conservation. Likewise, it is established that the person in charge of treatment keeps the data blocked as long as responsibilities may arise from their relationship with the person in charge of the treatment.

In accordance with these requirements, the following are established:

6. Periods of conservation of personal data

• Regarding personal data:
  Term: They will be kept for the time necessary to fulfill the purpose for which they were collected and to determine the possible responsibilities that may arise from said purpose and the processing of the data. The provisions of the archives and documentation regulations will apply.
  Normative reference: art. 21.1 RDL 5/2004 of infractions and sanctions in the social order and arts. 6.1.b) and 6.1.c) of the General Data Protection Regulation.
  In the specific case of job applications and curricula vitae, they will be kept for a period of one year, unless otherwise indicated by the interested party.
  In terms of occupational risk prevention.
  Term: They will be kept for the time necessary to fulfill the purpose for which they were collected and to determine the possible responsibilities that may arise from said purpose and the processing of the data. The provisions of the archives and documentation regulations will apply.
  Normative reference: Art. 4 RDL 5/2004 of infractions and sanctions in the social order and arts. 6.1.b) and 6.1.c) of the General Data Protection Regulation.
• Regarding the processing of personal data for advertising and promotional purposes.
  Term: The personal data of the persons interested in receiving advertising and promotional information from the firm will be kept in the system indefinitely as long as the interested party does not request its deletion.
  Normative reference: art. 6.1.a) of the General Data Protection Regulation.
• Regarding video surveillance:
  Term: 1 month
  Regulatory reference: Article 22.3 of the LOPD-GDD.
• Regarding accounting and tax documentation.
  Term: They will be kept for the time necessary to fulfill the purpose for which they were collected and to determine the possible responsibilities that may arise from said purpose and the processing of the data, in accordance with Law 58/2003, of December 17. , General Tax, in addition to the periods established in the archives and documentation regulations.
  Normative reference: General term for the prescription of personal actions in civil legislation (art. 1964 CC and 121-20 and ss CCCat), art. 6.1.c) of the General Data Protection Regulation, Law 38/2003, of November 17, General Subsidies and Law 58/2003, of December 17, General Taxation.
• For the purpose of justifying subsidies and national or foreign public aid.
  Term: until the expiration of the limitation period of the obligation to justify the expenses paid against them.
  Regulatory reference: Law 38/2003, of November 17, General Subsidies.

If you would like more information about the retention time of any of your personal data, you can contact us at the email addresses included in this Privacy Policy.

7. Transfer of personal data to third parties

We may share or disclose your personal information to third parties for any of the above reasons. Said third parties may be other professionals, as well as their external advisors, suppliers or subcontractors (for example, postal service, support services, IT, etc.), in compliance with the contractual relationships signed with such third parties, both inside and outside the company. EU/EEA. Likewise, your data may be communicated to third parties because of legal obligations or requirements, to courts, tribunals and public administrations if necessary, or to any other third party, person or entity to whom you have authorized us.

When we must transfer or communicate your data to third parties, we will keep in force our commitment to safeguard your personal data in accordance with the provisions of this Privacy Policy and we will take all reasonable measures and precautions to ensure that third parties maintain confidentiality and secrecy commitments in relation to with the protection of your personal data. The transfer or communication of your personal data will always be carried out in compliance with legal obligations and based on personal data processing agreements, in order to ensure that your data is not processed for any purpose other than those clearly established and taken the necessary security measures.

In the case of international transfers, we will always obtain your express consent to transfer your personal data to third parties located outside the country in which we have collected your data (if applicable), unless the transfer is authorized or required by law, regulation or court.

We will not share special categories of personal data relating to you with any person or entity other than UTN, our employees, collaborators of UTN, State agencies and others in compliance with legal obligations or requirements, courts, tribunals and public administrations, or any other another third party authorized by law.

8. Storage and security of your personal data

We store your personal data in paper or electronic files. We have put safeguards in accordance with what is required by current regulations to protect the personal data that we store from misuse, interference and loss, unauthorized access, modification or disclosure.

UTN applies technical security measures such as encryption in those cases in which it is reasonably possible. Likewise, different systems such as the secure archiving of original documents or the limitation of access to personal data to persons duly authorized to do so allow the processing of your personal data to be provided with security.

In addition, UTN adopts reasonable measures to permanently destroy all personal data once the term of use has ended in accordance with this Privacy Policy.

9. Rights related to your personal data

UTN ensures that the information it maintains about you is accurate, up-to-date, complete and relevant. However, you have the right to access such information and correct it if it is incorrect, inaccurate, out of date or incomplete. Likewise, you can withdraw your consent to the processing of your personal data.

In addition, if you have any questions about this Privacy Policy or wish to access or in any way modify or rectify your personal data, you can contact our Data Protection Delegate (DPO), sending your communication to UTN ADVISORY SERVICES SPAIN, SL, Avinguda Diagonal 536 ppal – 08006 Barcelona.

What rights do you have in relation to the processing of your data?

• Right to request access to your personal data.
• Right to request its rectification or deletion.
• Right to request the limitation of your treatment.
• Right to oppose the treatment.
• Right to data portability.
• Right to withdraw the consent given.

Access/rectification and deletion: interested persons have the right to access their personal data, as well as to request the rectification of inaccurate data or, where appropriate, request its deletion when, among other reasons, the data is no longer necessary for the execution of the contract.

Limitation: in certain circumstances, the interested parties may request the limitation of the processing of their data, in which case we will only keep them for the exercise or defense of claims.

Opposition: interested parties may oppose the processing of their data. UTN will stop processing the data, except for legitimate, compelling reasons, or the exercise or defense of possible claims, and we will keep them duly blocked for the corresponding period while the legal obligations persist.

Likewise, the interested party has the right to oppose the adoption of automated individual decisions that could produce legal effects or significantly affect them.

Portability: interested persons can request and receive the data that concerns them and that they have provided to us or request that we send them to another data controller of their choice, in a structured format for common use and mechanical reading.

When will we respond to your request?

We will respond to your requests as soon as possible and, in any case, within one month of receiving your request. Said term may be extended by another two months if necessary, taking into account the complexity and number of requests. The person in charge will inform the interested party of the extension within the first month from the request.

Do you have the right to withdraw your consent?

The interested party has the right to withdraw the consent given at any time, without affecting the legality of the treatment based on the consent given at the time of their subscriptions or provision of data.

Where should you go to exercise your rights?

To exercise their rights, the interested party may send a letter with all their data, including a photocopy of ID or passport and an indication of the right being exercised by contacting UTN Tax & Legal,  Avinguda Diagonal 536 ppal, 08006 – Barcelona.

Do you have the right to claim?

We inform you that if you submit a request to exercise these rights and consider that it has not been adequately addressed by our institution, you can file a claim with the Spanish Agency for Data Protection in accordance with the procedure provided at the following address:

https://sedeagpd.gob.es/sede-electronica-web/vistas/formReclamacionDerechos/reclamacionDerechos.jsf

10. Electronic communications.

In compliance with Law 34/2002, of July 11, on Services of the Information Society and Electronic Commerce, we inform you that email addresses may be used.

11. Update of our Privacy Policy
This Policy may be updated, revised or modified at any time, as well as the way in which we process your personal data. We will always have the most up-to-date version of the Privacy Policy on our website www.utntaxlegal.com. Any update will be effective from its publication.

12. Additional Information
At the request of the User, in addition to the information contained in this Privacy Policy, additional information may be provided on specific treatments, or the collection and processing of Personal Data.

For more information on privacy in general, you can visit the website of the Spanish Data Protection Agency (AEPD) at www.aepd.es and the Catalan Authority for the Protection of Dades (APDCAT) at www.apdcat.gencat.cat .