Legal Notice

In compliance with article 10 of Law 34/2002, of 11 July, on Information Society Services and Electronic Commerce (LSSI-CE), users are informed of the following details of the website owner:

tributAI is a technology platform for tax assistance that uses artificial intelligence to help self-employed people and small businesses manage their tax obligations.

The services provided include:

• AI-assisted tax queries: Answers generated by artificial intelligence (Claude by Anthropic) for guidance only.
• Processing of registrations: Handling of Form 036 and RETA registration through the CIRCE system, supervised by a certified PAE technician.
• Periodic tax returns: Preparation of periodic tax returns, which the user reviews and files at the AEAT e-office with their own digital certificate.
• Electronic invoicing: Issuing and managing invoices in line with Spanish regulations.

In accordance with Regulation (EU) 2024/1689 (AI Act), the user is informed that:

• tributAI uses an artificial intelligence system based on the Claude model (Anthropic) to generate answers to tax queries.
• tributAI is classified as a limited-risk AI system under Annex III of the AI Act. Tax advice is not a high-risk category.
• AI-generated answers are for guidance and information only and do NOT constitute binding professional tax advice.
• All official procedures before the authorities (AEAT, TGSS, CIRCE) are reviewed and supervised by qualified staff before they are submitted.
• The user may at any time request human intervention to review any AI recommendation.

Access to the website is free of charge, except for the cost of the Internet connection. Use of the Platform’s services is subject to the Terms and Conditions.

The user undertakes to use the website and the services in accordance with the law, morality, public order and these terms. Misuse of the website may lead to access being withdrawn or suspended.

All the contents of the website (texts, images, logos, trademarks, graphics, design, source code, software and AI algorithms) are the property of tributAI or its licensors and are protected by Spanish and international intellectual and industrial property law.

The "tributAI" brand and the associated logo are trademarks pending registration. Reproducing, distributing or using them without express authorisation is prohibited.

Users who enter data or documents into the Platform keep all rights over them, granting tributAI a licence limited exclusively to providing the contracted services.

The processing of personal data is governed by our Privacy Policy, in accordance with Regulation (EU) 2016/679 (GDPR) and Organic Law 3/2018 (LOPDGDD).

The use of cookies on the website is detailed in our Cookie Policy, in accordance with article 22 of the LSSI-CE.

To exercise your GDPR rights (access, rectification, erasure, restriction, portability, objection and not to be subject to automated decisions — Art. 22), write to the DPO at dpo@tributai.es or use the rights request form.

Data Processors and Providers (Art. 28 GDPR)

To provide the service we share data with the following processors, all under a data processing agreement in accordance with Art. 28 GDPR:

The full list of processors, their privacy policies and our Standard Contractual Clauses are provided in response to an access request (Art. 15 GDPR) at dpo@tributai.es.

Geolocation attribution: this service includes GeoLite2 data created by MaxMind, available at https://www.maxmind.com.

In accordance with Law 10/2010, of 28 April, on the Prevention of Money Laundering and Terrorist Financing (Art. 2.1.m — tax advisers as obliged entities), tributAI implements measures to identify and verify its users (KYC).

This includes:

• Identity verification by means of an official document (DNI/NIE) during the registration process.
• Retention of the identification documents for a minimum of 10 years after the business relationship ends.
• Duty to cooperate with SEPBLAC in the event of suspicious transactions.

tributAI does not guarantee uninterrupted availability of the website or the absence of errors. In particular:

• AI-generated answers are for guidance only and may contain inaccuracies. The user must verify the information before acting on it.
• tributAI will not be liable for decisions taken by the tax authorities.
• tributAI will not be liable for damage arising from incorrect information provided by the user.
• tributAI’s liability is limited to the amount paid by the user in the 12 months before the event.

The website may contain links to third-party sites (AEAT, Social Security, CIRCE, etc.). tributAI accepts no responsibility for the content, privacy policies or practices of those websites.

This Legal Notice is governed by Spanish law, in particular:

• Law 34/2002, of 11 July, on Information Society Services (LSSI-CE)
• Regulation (EU) 2016/679 General Data Protection Regulation (GDPR)
• Organic Law 3/2018 on Personal Data Protection (LOPDGDD)
• Royal Legislative Decree 1/2007 — General Law for the Defence of Consumers and Users (LGDCU)
• Regulation (EU) 2024/1689 laying down harmonised rules on AI (AI Act)
• Law 10/2010 on the Prevention of Money Laundering and Terrorist Financing

To resolve any dispute, the parties submit to the jurisdiction of the Courts and Tribunals of Las Palmas de Gran Canaria, unless the applicable consumer regulations impose the consumer’s home court.

EU online dispute resolution platform: https://ec.europa.eu/consumers/odr