Terms and Conditions

These Terms and Conditions of Use (hereinafter, the "Terms") govern access to and use of the TributAI web platform and mobile application (hereinafter, the "Platform"), owned by:

TributAI is a technology platform that provides access to tax and accounting advisory services through artificial intelligence, acting as an Entrepreneur Service Point (PAE) certified by Spain’s Ministry of Industry, Trade and Tourism.

Access to and use of the Platform implies full and unreserved acceptance of all the terms contained in this document. If you do not agree with any of the conditions set out here, please do not use the Platform.

TributAI reserves the right to modify these Terms at any time. Changes take effect from their publication on the Platform. Continued use of the services after changes are published constitutes acceptance of them.

It is the user’s responsibility to review the Terms periodically to stay informed of any update.

TributAI offers the following services through its Platform:

• AI tax assistant: Tax and accounting queries using artificial intelligence (Claude by Anthropic).
• Processing of registrations: Handling of Form 036, RETA registration and other procedures through the CIRCE system.
• Periodic tax returns: Preparation of periodic tax returns and annual summaries (forms 303, 130, 111 and 115, among others, depending on the plan taken out). The user reviews each return and files it at the AEAT e-office with their own digital certificate.
• Invoicing: Issuing and managing invoices in line with Spanish regulations.

To access TributAI’s services, the user must create an account providing truthful, complete and up-to-date information. The user is responsible for:

• Keeping their access credentials confidential.
• Immediately reporting any unauthorised use of their account.
• Updating their personal data when necessary.
• Not sharing their account with third parties.

TributAI reserves the right to suspend or cancel accounts that breach these Terms or show suspicious activity.

Age requirements: The user must be over 18 and have legal capacity to enter into contracts. If acting on behalf of a company, the user declares that they have sufficient authority to bind it.

TributAI offers different subscription plans with different levels of service. The prices published on the Platform:

• Include the applicable indirect taxes (21% VAT for the Peninsula and the Balearic Islands). The specific tax breakdown —VAT, IGIC or reverse charge— is detailed on the invoice according to the client’s legal form and location.
• Correspond to subscriptions that renew automatically according to the period taken out (monthly, 6 months or annual).
• May be changed with a minimum notice of 30 days.

Billing: Charges are made at the start of each billing period. The user authorises automatic charging to the registered payment method.

Use of the AI assistant and fair use: Each plan includes a monthly volume of use of the artificial intelligence assistant, which is measured internally in tokens. On the BASIC plan it is a monthly allowance of about 1.7 million tokens (approximately 70 queries); once it is used up, the assistant is paused until the start of the next period or until a higher plan is taken out. On the PRO and BUSINESS (EMPRESA in the Spanish version) plans, use is subject to fair use, which is equivalent to the volumes included in each plan: about 6 million tokens a month on PRO (approximately 250 queries) and 9 million tokens a month on BUSINESS (approximately 375 queries). When that volume is reached, the service is not permanently interrupted: the assistant is temporarily paused while the TributAI team reviews the use and, where appropriate, extends it. The user can check their consumption at any time from their dashboard. The figures for queries are approximate, because they depend on the length of each conversation and on the attached documents.

Trial period: Taking out any plan starts with a trial period of 14 calendar days. A payment method is requested at the start, but nothing is charged during the trial. If the user cancels before it ends, nothing is charged. If they do not cancel, the first charge for the plan taken out is made when the trial ends. Email reminders are sent before that period ends.

Cancellation: The user may cancel their subscription at any time from their dashboard. Cancellation takes effect at the end of the current billing period. No partial refunds are made for unused periods.

Account suspension and recovery period: When a subscription ends —through cancellation by the user, through the end of the trial period without payment being completed, or through non-payment—, the account is suspended: the creation functions (invoices, tax returns and the artificial intelligence assistant) stop being available.

Suspension does not mean the data is deleted. During the two (2) months following suspension, the user keeps view-and-download access to their invoices, filed returns and documents, and can restore the account to its previous state by taking out any plan again. After that period, the account remains accessible only for viewing and downloading; to operate again, a plan must be taken out. These periods are independent of the right to erasure, which the user can exercise at any time under the Privacy Policy.

Advance notices: TributAI informs by email before each renewal —7 and 1 days in advance on monthly plans, and 30, 7 and 1 days in advance on 6-month and annual plans—, as well as at the time the account is suspended and before the recovery period ends.

Right of withdrawal: In accordance with Royal Legislative Decree 1/2007 (TRLGDCU, Art. 102 et seq.), the user has 14 calendar days from taking out the plan to exercise their right of withdrawal, without justification or penalty. To exercise it: legal@tributai.es. The right is lost if the user has used the service within that period and gave their express consent to the provision starting.

The user undertakes to:

• Use the Platform in accordance with the law, morality, public order and these Terms.
• Provide truthful information and authentic documentation for the processing of services.
• Not use the Platform for unlawful or fraudulent activities or those that infringe third parties’ rights.
• Not attempt to access restricted areas of the Platform or reverse engineer it.
• Not use automated systems (bots, scrapers) to access the Platform without authorisation.
• Comply with their tax obligations and the applicable regulations.
• Keep their identification, tax and banking details up to date.

Failure to comply with these obligations may lead to the account being suspended or cancelled without any right to a refund.

All the contents of the Platform (including, without limitation, texts, graphics, logos, icons, images, source code, software and algorithms) are the property of TributAI or its licensors and are protected by intellectual and industrial property laws.

Reproduction, distribution, public communication or transformation of those contents without express written authorisation is prohibited.

The user keeps all rights over the data and documents they enter into the Platform, granting TributAI a limited licence to process them exclusively for the purpose of providing the contracted services.

TributAI will not be liable for:

• Errors arising from incorrect or incomplete information provided by the user.
• Damage caused by service interruptions due to force majeure.
• Decisions taken by the tax authorities that are beyond TributAI’s control.
• Indirect losses, loss of profit or consequential damage.
• Viruses or malware affecting the user’s device for reasons outside the Platform.
• Service interruptions for technical reasons not attributable to TributAI.
• Errors in the data provided by public administrations.
• Decisions taken by the user based on the AI’s answers, which are for guidance only.
• Loss of data for external reasons (cyberattacks, force majeure) beyond the security measures implemented.

TributAI’s maximum liability in any case will be limited to the total amount paid by the user in the 12 months before the event giving rise to the claim.

The processing of personal data is governed by our Privacy Policy, which forms an integral part of these Terms.

TributAI complies with the General Data Protection Regulation (GDPR) and Organic Law 3/2018 on Personal Data Protection and the guarantee of digital rights (LOPDGDD).

The user’s tax and financial data is processed with the highest security measures, including:

• Encryption of data in transit (modern TLS) and at rest (banking-grade encryption).
• Storage on servers located in the European Union (Google Cloud Platform - europe-west1 region).
• Restricted access through multi-factor authentication.
• Periodic security audits.

The user can exercise their rights (access, rectification, erasure, restriction, portability, objection and human intervention in automated decisions) from their rights panel or by writing to the Data Protection Officer at dpo@tributai.es.

For any claim or dispute relating to TributAI’s services, the user can:

1. Contact Customer Support: soporte@tributai.es
2. File a formal complaint: legal@tributai.es
3. Use the EU online dispute resolution platform: https://ec.europa.eu/consumers/odr

These Terms are governed by Spanish law. For any dispute that cannot be resolved amicably, 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.

Partial invalidity: If any clause of these Terms is declared void, the remaining clauses remain fully valid.

No waiver: TributAI’s failure to require strict compliance with any provision does not constitute a waiver of the right to require it in the future.

Assignment: The user may not assign their contractual position or the rights arising from these Terms without TributAI’s prior written consent.

Entire agreement: These Terms, together with the Privacy Policy and the Cookie Policy, constitute the entire agreement between the parties.

For any query relating to these Terms:

• General email: soporte@tributai.es
• Legal / contractual email: legal@tributai.es
• Data Protection Officer (DPO): the firm LetsLaw, an external and independent DPO, at the mailbox dpo@tributai.es. That mailbox is only for data protection and for exercising your GDPR rights; for any other query, use the general email.