Legal Notice.

Identification Data.

In compliance with the reporting obligations provided in article 10 of Act 34/2002, of 11 July, of Information Society and E-Commerce Services, the following data is reflected:

The owner of this website is the company& Emery Asesoría y Consulting S.L., located in Street Pere Dezcallar i Net nº11 local 1 07003, Palma de Mallorca, with CIF number: B07843709 and contact email

The information contained in is an information service of the various services and contents that “Moya & Emery” mainly offers to its clients.

Agreement to the Terms of Use.

Access to the Website requires the acceptance of the terms of use that at are current at any given time on this Website.

Intellectual Property.

The source code, graphic design, images, photographs, animations, software, text as well as the information and content contained in, are protected by the Spanish law of intellectual and industrial property rights in favour to the company, and it is not permitted, the total or partial reproduction of this Website, not its processing, publication, distribution, dissemination, modification or treated, without the prior written consent of the owner, “Moya & Emery Asesoría y Consulting S.L.” in accordance with articles 8 and 32, second paragraph of the Intellectual Property Act.

The user can use the material that appears in this Website for personal and private use exclusively, being prohibited its use for commercial purposes or in illegal activities. All rights under intellectual property are expressly reserved to the company.

The company shall ensure that the above conditions are complied and the correct use of the contents within its website, exercising all civil and criminal actions that correspond in case of infringement or violation of these rights by the user.

Protection of Personal Data.

Access to the Website or its use does not imply the collection of personal data by Moya & Emery. However, it is advised that in the event that Moya & Emery requests personal data, it shall duly inform the user as provided in Organic Law15/1999, of 13 December, of Protection of Personal Data.

The Personal Data collected on forms or similar documents requesting information from Moya & Emery Will be subject to mixed treatment and will be incorporated into the relevant files, of which ownership corresponds to Moya & Emery.

The collection and mixed processing of Personal Data is mainly intended to handle requests for information by third parties and the maintenance of the relationship established with Moya & Emery, as well as management, administration, information, provision and improvement of services and content, in general, which they decide to consult.

Moya & Emery has taken the necessary technical and organizational measures to guarantee the security of data and prevent tampering, loss, or unauthorised access, taking into account the state of technology, the nature of the stored data and the risks that they are exposed to, whether from human action or physical or natural environment. The necessary technical and organizational measures that seek to achieve the basic objectives for safety are taken, such as: confidentiality, understood as limiting the access to information by unauthorised persons; integrity, understood as the maintenance of reliable information and of quality, and the availability, understood as the ensuring of access to the Information System by application from an authorized user.

Limitation of Liability.

Moya & Emery is not responsible for any damages or losses that might occur as a result of using the contents of this Website, it being the sole responsibility of the user who accesses them.

Similarly, Moya & Emery is not responsible for any damages that may result From the use of an outdated or defective version of browser, connection interruptions that occur during data transmission, computer virus, breakdowns or disconnections of the telematic system, blockage caused by deficiencies or overload of telephone lines, as well as damage caused by third parties through unauthorised interference. The Website Moya & Emery contains links to other Website that could be of interest to the users. Moya & Emery assumes no responsibility over these links, not being able to ensure compliance of the appropriate Privacy Policies, which is why the user accesses the content of said Websites in terms of use set in them and under their sole responsibility.

Moya & Emery is not responsible for the breach of any applicable rule in which the user can incur in their access to the website and/or the use of the information contained therein.

Moya & Emery reserves the right to terminate or deny at its discretion, at any momento and without notice, the access to any user to the restricted access content, when they attend any circumstances described.


All links, hypertext, deep, framing or any type of virtual connection through telecommunication networks from any other website to our webpage, must be requested and approved in writing by the company, and in its default the links to this Website, must be made to its homepage.

The links made to third party Websites are only for guidance purposes, the object being to make available to the user other sources of information that could be of interest.

Moya & Emery tries to review the content of their links periodically. However, it is impossible to know at all times the actual content of the links proposed. Derived from this, we request the cooperation of any user accessing the aforementioned contents in the event that the contents could be contrary to the current law, morality or public order, giving notice via the following email:


Ultimately, the user is solely responsible for the use given to the services, contents, links and hypertext included in the Website

Privacy Policy.

The Personal Data collected through different forms on the website are subject to the terms contained in our Privacy Policy.


Moya & Emery reserves the right at any time, without prior notice, to make changes and updates to the information contained in the website or its configuration and presentation. Likewise, it reserves the right to temporarily suspend, and without prior notice required, the access to the website for reasons of eventual need and to carry out maintenance, repair or improvement.

Moya & Emery reserves the right to include or totally or partially remove the Website, any information in its sole discretion.

Applicable Law and Jurisdiction.

For all questions that may arise as a result of interpretation, execution or breach of these terms of use, the users, waiving their own jurisdiction, and independent of where the dispute arises, will submit to the competence and jurisdiction of the courts and tribunals of Palma de Mallorca.

These conditions will be governed, in all cases, by the Spanish Law.

All rights reserved.