Cookie Policy

This Cookie Policy explains what cookies are, which types are used on this website,
and how users can manage them.

1. What are cookies?

Cookies are small text files that are stored on the user’s device
(computer, mobile, tablet) when accessing certain websites. They allow, among other things,
the storage and retrieval of information about browsing habits or the recognition of the user
on subsequent visits.

2. What types of cookies are used on this website?

The website https://fiscalidadinternacional.es/ may use the following categories of cookies:

2.1. Technical (necessary) cookies

These cookies are essential for the basic functioning of the website and for enabling navigation,
the use of various options or services, such as identifying the session, accessing restricted areas,
or remembering elements of a form.

These cookies do not require user consent.

2.2. Preference or customization cookies

These cookies allow the website to remember information so the user can access the service
with certain characteristics that may personalize the experience, such as language, browser type,
or regional settings.

2.3. Analytics or measurement cookies

These cookies allow us to quantify the number of users and carry out the measurement and statistical analysis
of how users interact with the website. They are used, for example, to improve content and usability.

These cookies will only be installed if the user accepts them through the cookie settings panel.

2.4. Behavioral advertising cookies (if used)

These cookies store information about users’ browsing behavior obtained through continuous observation
of their habits, enabling the creation of a specific profile to display personalized advertising.

This type of cookie will only be used if the user gives explicit consent.

3. First-party and third-party cookies

Cookies may be:

• First-party cookies: sent from a domain managed by the website owner.
• Third-party cookies: sent from a domain managed by another entity that processes the data collected through the cookies (e.g., analytics tools).

If third-party services are used (for example, Google Analytics, maps, video players, etc.),
cookies from such providers may be installed. Users may consult the corresponding policies of these providers
for more information.

4. Cookie management and configuration

Upon first accessing the website, the user will see a cookie banner or notice allowing them to:

• Accept all cookies.
• Reject all non-essential cookies.
• Configure their preferences by enabling or disabling non-technical cookies.

Users can modify their cookie preferences at any time through the
“Cookie Settings” link available on the website (typically located in the footer).

5. How to delete or block cookies from the browser

Users can also allow, block, or delete cookies installed on their device through the browser settings:

• Chrome: see Google Chrome Help.
• Firefox: see Mozilla Firefox Help.
• Edge: see Microsoft Edge Help.
• Safari: see Apple Safari Help.

If certain cookies are disabled, some website services or functionalities may not be available
or may not function correctly.

6. Updates to this Cookie Policy

This Cookie Policy may be updated to comply with legal requirements or when changes occur
regarding the types of cookies used on the website. In the case of significant changes,
users will be informed through a notice on the website.