Applicable law and competent jurisdiction

The applicable law in the event of a dispute or conflict of interpretation of the terms that make up this legal notice, as well as any issue related to the services of this Electronic Office, will be Spanish law.

For the resolution of any conflict that may arise on the occasion of the visit to the Electronic Office of the Tax Agency or the use of the services offered therein, the Tax Agency and the person who uses them agree to submit to the judges and courts of the user's domicile, provided that it is located in Spanish territory.