1. Object

These terms (the “Product Terms”) establish the conditions governing the rights, obligations, and responsibilities related to this specific product as contracted on or through www.LexBeckham.com (the “Site”). The Site is managed by Iuris Cosmos, S.L. (Ronda de Poniente 15, 2º Ext. Izq., 28760 Tres Cantos, Madrid, Spain), referred hereto as “LexBeckham“. The Product Terms apply solely to this product and do not extend to any other product offered or available on the Site.

2. Service Description

The service (the “Service”) consists of the preparation and filing of the annual income tax return under Spain’s Beckham Law, a special tax regime provided for in Article 93 of Law 35/2006, of November 28, on the Personal Income Tax in Spain. The Service includes calculating tax liability based on reported income and withholdings, identifying eligible deductions or credits, and submitting the return electronically to the Spanish tax authority, with outcomes potentially resulting in additional taxes owed, a refund, or a zero balance. Filing occurs between early April and the end of June each year for the previous year’s income, and early preparation is advised due to the complexity of the process. A guide may be made available in the client’s personal area on the Site, detailing next steps, examples of required information, clarifications, and a template to assist in gathering necessary documents and details efficiently. The scope of the Service is limited to what is specified in these terms, and additional services may incur extra fees.

3. Seller and Lawyer in Charge

The Service is offered and provided exclusively by Raul Gonzalez Weber, a lawyer admitted to the Madrid Bar Association (Registration No. C137787), acting as an independent service provider (the “Seller”), and not by LexBeckham, the company managing the Site, which serves solely as the platform facilitating the Service contract. Raul Gonzalez Weber is responsible for personally overseeing all aspects of the Service and for directly engaging with the client throughout the process.

4. Price and Payment

The price for the Service is determined as the amount displayed on the website at the moment the Service is contracted through the Site. Prices are subject to change without notice, but such changes do not affect contracts already confirmed. Additional services beyond the scope specified in these terms may incur extra charges, to be communicated and agreed upon before proceeding. All payment matters, including timing, methods, and refunds, are governed by the Payment Terms of the Site and Clause 8 (Termination of Service).

5. Client Responsibilities

Accurate, complete, and timely information and documents must be provided by the client, including all income sources, receipts, expenses, personal details, and any other information or documents required by the Seller for the tax return. The prepared return must be reviewed by the client for accuracy prior to filing, with liability not accepted for errors arising from incorrect or missing information supplied by the client. Efforts are made to file the return by the tax authority’s deadline. Given that numerous clients are served simultaneously, a last-minute influx of submissions could render timely and accurate preparation unfeasible. To minimize errors and delays caused by such rushes, all information and documents should be submitted by the client at least 60 days prior to the deadline.

6. Accuracy and Liability

The tax return is prepared based on information provided by the client, current tax laws, and the Seller’s reasonable interpretation of those laws, given that many regulations and criteria are ambiguous. Preparation is performed to the best knowledge available at the time of filing. No guarantee is offered regarding the outcome of any tax authority review, audit, or subsequent legal changes. No liability shall arise from the Seller’s reasonable interpretations of ambiguous tax laws, regulations, court decisions, administrative decisions, or any other legal source. In any case, liability for the Service is limited to three times the price paid by the client and, if applicable, is borne solely by the Seller, not by LexBeckham, the company managing the Site, which serves solely as the platform facilitating the Service contract. Responsibility is not accepted for any additional taxes, penalties, or interest assessed by the tax authority, including those arising from client omission, misrepresentation, changes in tax law after filing, or any other cause.

7. Tax Audits or Disputes

Reasonable assistance (e.g., explaining calculations) is provided at no extra cost by the Seller if the return is audited or questioned by the tax authority, unless the issue arises from inaccurate data supplied by the client. Representation during an audit or additional work (e.g., appeals) is not included and may require a separate fee.

8. Termination of Service

The Service may be canceled by the client at any time before filing, but fees for work already completed are non-refundable. The Service may also be terminated if false information is provided or cooperation is not forthcoming, without refunding any prepaid amounts. Additionally, if the Seller determines that the Service cannot be carried out properly due to circumstances beyond the client’s control, cancellation may be initiated by the Seller, and the full amount prepaid by the client will be refunded.

9. Force Majeure

Delays or failure to perform due to events beyond control (e.g., natural disasters, government shutdowns, or platform outages) do not incur liability.

10. LexBeckham’s Terms of Service

For any matters not addressed in these Product Terms, the Terms of Service of LexBeckham, through which this Service is contracted, may be referred to by the client. In case of conflict, the Site’s Terms of Service always prevail over the Product Terms. Clients are encouraged to review the Site’s Terms of Service for full details on rights, obligations, and dispute resolution.