Legal notice

Terms of use of Morera Asesores & Auditores website

Morera Asesores & Auditores comprises the companies: Morera Bargues Asesores, S.L. holding NIF. B08876856, whose registered offices are situated at Gran Via de Carles III, 94, 3º, 08028 Barcelona, and MORERA AUDITORES, S.L. holding NIF B58261918 whose registered offices are situated at Gran Via de Carles III, 94, 4º 2º, 08028 Barcelona. This website is owned by Morera Bargues Asesores, S.L.

The use of this website is subject to the following terms of use. Please read them carefully. The fact you have accessed this website and used the materials contained on it implies you have read, and agree to, without any reservation, these conditions.


  1. Terms of Use
    1. This website contains material drawn up by Morera Asesores & Auditores for solely informative purposes. The user must bear in mind that said material may not reflect the situation of the latest legislation and case law about the questions analysed. This material may also be modified, developed or updated without prior notice.
    2. The material contained at this website may not serve, under any circumstances, as a replacement for any legal or other advice. Access to this material does not intend to constitute nor does it imply any relationship between the advisor and the client, nor any other type of professional relationship or relationship of trust between Grupo Morera Asesores & Auditores and the user of this website. With this in mind, the user must not act based on the information contained at said website without first seeking the relevant professional advice.
    3. Any links to be found at this website may lead the user to other websites and pages managed by third parties over which Morera Asesores & Auditores exerts no control and it is not liable for the content nor the state of said websites and pages.
  2. Limitation of liability
    1. Whoever uses this website does so at their own expense and risk. Morera Asesores & Auditores will not be held liable for any errors or omissions with regard to the content of this website or others which can be accessed thereby. Neither may Morera Asesores & Auditores be held liable for any damages deriving from the use of this website nor for any action carried out in line with the information provided thereat.
  3. Data protection
    1. The information received by Morera Asesores & Auditores from this website by subscription to promotional events or the sending of forms, is treated with the utmost confidentiality with a view to dealing with their participation in the event and sending them information about future actions, in the former case, and replying to the request for information, in the latter. The information received is not used for any other purpose.
    2. Morera Asesores & Auditores does not use cookies to obtain information about website users.
    3. When personal data is requested about the rendering of services, the user will be informed about the mandatory nature of those which are deemed to be indispensable. If said mandatory data is not provided, the aforementioned services cannot be rendered.
    4. The user may exercise rights of access, rectification, cancellation and objection by means of a request sent to or by post to any of the addresses stated at the start of this document. The request must indicate the name and surnames of the user, domicile for the purposes of notifications, a photocopy of the ID Document or passport and an indication of the right being exercised.