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Creating Hyperlinks

a) Hyperlinks from the Tax Agency Headquarters to other web pages

The AEAT website includes links to third-party websites (“links”), most of which are to websites of other Public Administrations, which have been considered of interest. However, the Tax Agency declines any liability derived from the connection to or the content of the links to third parties referred to on the website.

b) Hyperlinks from other web pages to the Tax Agency Headquarters

Persons intending to establish a hyperlink between their website and that of the Tax Agency must take into account the following:

  1. The establishment of a hyperlink does not imply in any case the existence of relations between the Tax Agency and the owner of the website on which it is established, nor the acceptance and approval by the Tax Agency of its contents or services. Therefore, it shall not be declared or given to understand that the Tax Agency has expressly authorised the hyperlink, nor that it has supervised or assumed in any way the services offered or made available on the website for which the hyperlink is established.
  2. The Tax Agency is not in any way responsible nor does it guarantee the quality, accuracy, reliability, correction or morality of the content or services that the establishment of the hyperlink may offer. Whoever establishes the hyperlink assumes under his/her exclusive responsibility the consequences, damages or actions that may arise from accessing the hyperlinked website.
  3. The website on which the hyperlink is established may not contain any trademark, name, logo, slogan or other distinctive signs belonging to the Tax Agency, except for those signs that form part of the hyperlink itself.
  4. The website on which the hyperlink is established shall not contain any information with content that is illegal, immoral or contrary to generally accepted proper conduct and public order; likewise it may not contain any content that infringes third party rights.