Service Terms

1.1 Scope and Acceptance

These Service Terms govern the Managed Services. The Client accepts them when contracting or starting a Managed Service in the Platform. For each Managed Service, the Client is bound by this Section 1 and by the chapter of that Managed Service only; the chapters of Managed Services the Client has not contracted do not apply to the Client. The General Terms also apply, as does the Platform Terms where the Client uses the Platform.

1.2 Role of Facturaz

Facturaz acts solely as the Client's authorised representative, preparing and filing documents on the Client's behalf. Facturaz is not AEAT, the Tesorería General de la Seguridad Social (TGSS), a notary, the Registro Mercantil or a trust service provider. It does not decide on any application. Facturaz provides no legal, tax or notarial advice as part of the Managed Services.

1.3 Client's Cooperation

The Client provides accurate, complete and up-to-date data and documents, signs the forms and authorisations each Managed Service requires and answers Facturaz's requests within a reasonable time. Facturaz files on the basis of what the Client provides and does not verify its accuracy. Where the Client does not provide what is needed, Facturaz cannot continue the Managed Service and is not responsible for the resulting delay.

1.4 Representation

Where a Managed Service requires Facturaz to act in the Client's name before an authority or a third party, the Client grants the representation or authorisation the Platform presents for it. The Client may revoke it at any time through the in-app Support tab. Revocation does not affect acts already performed and may prevent Facturaz from completing the Managed Service.

1.5 Third Parties and Timelines

Each Managed Service depends on third parties (public authorities, notaries, registries, trust service providers). Their decisions, fees and timelines are outside Facturaz's control. Timelines shown in the Platform are estimates. Facturaz is not liable for delays or refusals attributable to these third parties.

1.6 Right of Withdrawal (Consumer Services Only)

Where you contract a Consumer Service, you have the right to withdraw from the contract within 14 calendar days from its conclusion, without giving any reason, under Arts. 102 and following of TRLGDCU.

To exercise this right, send a clear statement through the in-app Support tab, identifying the contract and your decision to withdraw. You may use the model withdrawal form provided in Annex B of TRLGDCU.

Express waiver of withdrawal right for time-sensitive services. Certain Consumer Services, including, in particular, autónomo registration before AEAT and Tesorería General de la Seguridad Social, the procurement and installation of digital certificates, as well as the incorporation of a Spanish company (Sociedad Limitada), require Facturaz to begin performance immediately so the Consumer can obtain the requested administrative result without delay.

By contracting any such service, the Consumer:

• (i) expressly requests that Facturaz begin performance during the 14-day withdrawal period; and
• (ii) expressly acknowledges and accepts, through a dedicated, separate checkbox that is not pre-ticked, that the right of withdrawal will be lost once the service has been fully performed, in accordance with Art. 103.a TRLGDCU.

If the Consumer withdraws after performance has begun but before the service is fully performed, Facturaz will refund the amount paid less an amount proportionate to the services already provided up to the moment of withdrawal, calculated on the basis of the total contract price (Art. 108.3 TRLGDCU). Once the service is fully performed, no refund is due. Each chapter states when its service is fully performed.

Tax Filing is part of the Platform Subscription. As a B2B contract it is not subject to the consumer right of withdrawal.

1.7 Responsibility

Facturaz performs the Managed Services with professional diligence. Its obligation is one of means: the result depends on the decision of the competent authority or third party, which Facturaz cannot guarantee. The General Terms, Section 11, apply without limiting the non-excludable rights of Consumers. The responsibility rules for Tax Filing are set out in Section 5.8.

2.1 Scope

Facturaz files the Client's registration as a self-employed worker: the census registration with AEAT (Modelo 036) and the registration in the special regime for self-employed workers (RETA) with the TGSS, with the activity and start date the Client chooses. Facturaz files the registration electronically through CIRCE (Centro de Información y Red de Creación de Empresas), which forwards it to AEAT and the TGSS. Facturaz prepares the forms from the Client's data. Where a form must be signed by the Client, Facturaz files it once the Client has signed it.

2.2 Not Included

The fee does not include the Client's Social Security (RETA) contributions or taxes, municipal or sector-specific licences and registrations, the digital certificate (Section 4) or the Platform Subscription, which is a separate B2B contract.

2.3 Completion

The service is fully performed once Facturaz has filed the complete registration through CIRCE. Acceptance of the registration depends on CIRCE, AEAT and the TGSS (Section 1.7): a later rejection by any of them does not change the moment of completion.

3.1 Scope

Facturaz files the incorporation of a single-shareholder micro-SL on the Client's behalf. This includes reservation of the company name at the Registro Mercantil, preparation of the deed of incorporation with standard bylaws (estatutos tipo), booking of the notary appointment, census registration (Modelo 036) with the provisional NIF, registration of the administrator under the special regime for self-employed workers (RETA), plus configuration of the reduced Corporate Income Tax rate for newly created companies. Facturaz is not the notary or the Registro Mercantil. It provides no notarial or legal advice. The deed is signed by the Client before an independent notary. The company is then registered by the Registro Mercantil. This service is available only for single-shareholder micro-SLs with share capital between €1,00 and €30.000,00.

3.2 Contracting Party

The founding shareholder contracts the service as a natural person and the corresponding Facturaz fee invoice is issued to that person, because the company does not yet have a NIF when the fee is paid. Once the incorporation is completed and the company's details (NIF, company name and registered office) are final, the Client's Platform relationship and Facturaz's subsequent invoicing transfer to the company (the SL), which is then the contracting party for the B2B Platform Subscription. From that moment the company issues its own invoices only under its own NIF and company name, never under the founder's or a shareholder's personal details.

3.3 Company Name and Timelines

The chosen company name is subject to availability at the Registro Mercantil and cannot be guaranteed. The Client provides up to five names in order of preference. If none is available, the Client must provide a new name. Incorporation timelines depend on third parties (the notary and the Registro Mercantil) and typically take several weeks. Facturaz is not liable for delays attributable to these third parties.

3.4 Price and Third-Party Costs

The service is charged in one payment: Facturaz's fixed fee shown before payment, which includes the Registro Mercantil Central name certificate. The following third-party costs are not included in the Facturaz fee and are the Client's sole responsibility:

• The Registro Mercantil fees for registering the company (aranceles registrales). The Registro Mercantil only charges them to a Cartera Virtual held by a shareholder with the Colegio de Registradores, so the Client opens and loads it with their own digital certificate (a first load of at least €110,00 by card) and gives Facturaz its identifier. Facturaz cannot open, hold or fund it for the Client. The Colegio returns the unused balance to the Client's card on request;
• The notary fees for the deed of incorporation (aranceles notariales), paid by the Client to the notary;
• The share capital (from €1,00; below €3.000,00 the legal reserve and liquidation liability rules of article 4 of the Ley de Sociedades de Capital apply), which is the Client's own money deposited into the company's bank account. It is not a payment to Facturaz;
• Ongoing Social Security (RETA) contributions for the administrator.

The third-party amounts shown in the Platform are estimates and may vary.

3.5 Virtual Registered Office (Optional)

Where the Client chooses it before payment, Facturaz contracts a virtual registered office for the company with one of its partners, at one of the locations offered in the Platform, under the authorisation the Client grants at that moment, which empowers Facturaz to sign the contract and related documents in the name of the Client and of the company. The address is used as the company's registered office.

The virtual registered office is billed separately from the incorporation fee, per year and paid up front, at the price shown before payment. It is invoiced to the founder until the company is registered, then to the company. It renews automatically for further years unless the Client cancels it through the in-app Support tab before the renewal date. Cancellation takes effect at the end of the paid year.

The Client authorises Facturaz to share with the partner the identity details, company details and identity documents the partner needs for its contract and for its obligations under Law 10/2010 on the prevention of money laundering. When the service ends, the company must move its registered office to another address. The formalities and costs of that change are the Client's responsibility.

3.6 Completion

The service is fully performed once the company is registered at the Registro Mercantil and its definitive NIF has been assigned.

4.1 Scope

Facturaz handles the Client's application for a qualified electronic certificate, either for the Client as a natural person or as representative of the Client's company. Facturaz collects the documents the issuer requires (identity documents and, for a company certificate, the company's deed and registry extract) and submits the application on the Client's behalf.

4.2 Issuer

The certificate is issued by a qualified trust service provider, not by Facturaz, after its own identity verification and under its own certification policies, which the Client accepts when the certificate is issued. The provider may refuse an application.

4.3 Validity and Use

The certificate is valid for the period shown before payment. Renewal is not included. The Client keeps the certificate and its access credentials under the Client's sole control and is responsible for every use made of them.

4.4 Completion

The service is fully performed once the provider has issued the certificate to the Client.

5.1 Scope

On a Plus Plan, Facturaz presents the Client's tax returns (modelos) to AEAT on the Client's behalf ("Tax Filing"). For an autónomo (Autónomo Plus) this covers the quarterly and annual returns the Platform computes for the Client and, in the annual campaign, the personal income tax return (Renta, modelo 100) in the cases the Platform supports. For a company (Empresa Plus) it covers the quarterly and annual returns the Platform computes for the company, including the instalment payments (modelo 202) and the corporate income tax return (modelo 200). For a company it also includes the legalisation of its accounting books and the filing of its annual accounts (cuentas anuales) at the Registro Mercantil. Tax Filing does not include the returns excluded in the Platform Terms, Section 2 (payroll and personnel), returns the Platform does not compute or refuses for the Client's situation, nor attending requirements, inspections or any other procedure before AEAT. Tax Filing covers the filing windows offered in the Platform while the Plus Plan is active or in its trial.

The external costs of legalising the books (€20) and of filing the annual accounts (€67) are not included in the price of Empresa Plus: Facturaz bills them separately when it performs each. On Empresa Go the Platform prepares the annual accounts for download and the Client files them.

5.2 Representation Before AEAT

Before any return is presented, the Client must sign the representation authorisation made available in the Platform, empowering Facturaz to present the covered returns before AEAT on the Client's behalf. Facturaz acts solely as the Client's authorised presenter under AEAT's representation framework; it does not thereby become the Client's tax advisor and provides no tax advice as part of Tax Filing. The Client may revoke the authorisation at any time through the in-app Support tab; revocation does not affect returns already presented.

5.3 Review, Approval and the Approved Snapshot

For each filing window, the Platform computes the Client's returns from the data recorded in the Client's account and shows them to the Client for review. The Client must expressly approve the computed figures. Approval freezes the returns exactly as reviewed (the "Approved Snapshot"). Facturaz presents the Approved Snapshot and nothing else: changes made to the Client's records after approval are not reflected in the presented returns. Before approving, the Client is responsible for ensuring that all income, expenses and other relevant data for the period are complete and correctly recorded.

5.4 Deadlines

Each filing window must be approved within the time limits shown in the Platform (as a general rule, by day 10 of the filing month). If the Client has not approved by that deadline, Facturaz will not present the returns for that window and the Client remains solely responsible for filing them. A window not presented for this reason does not entitle the Client to any refund or reduction of the Plus Plan fee.

5.5 Price, Trial and Minimum Period

Tax Filing is included in the price of the Plus Plan; Facturaz charges no fee per filing window. During a free trial, approving a filing window ends the trial and the first fee of the subscription is charged (General Terms, Section 4.1). After an approval, the minimum period set out in the General Terms, Section 4.1, applies.

5.6 Payment of Taxes by Direct Debit

Taxes due under the presented returns are paid by the Client directly to AEAT by direct debit (domiciliación bancaria). For this purpose the Client provides the IBAN of a bank account held in the Client's own name at a bank in the SEPA zone. The Client must ensure the account has sufficient funds on the AEAT charge date. Facturaz never receives, holds or transfers the Client's tax money; the only amounts Facturaz charges are its own fees. Failed or returned direct debits, together with any surcharges resulting from them, are the Client's responsibility.

5.7 Period Lock

Once the Client approves a filing window, the invoices and expenses of that period become locked in the Platform: edits that would change the declared figures, as well as deletion, are no longer possible for those records. Details without tax effect (for example receipts, notes or an invoice's collection status) remain editable. The lock preserves the match between the Client's books and the presented returns.

5.8 Responsibility

Tax Filing consists of transmitting the Approved Snapshot to AEAT. It is performed exclusively on the basis of the data the Client approved, without any verification by Facturaz. Facturaz will use commercially reasonable efforts to present the approved returns within the statutory filing period. Facturaz does not guarantee presentation, acceptance or any particular outcome before AEAT.

Facturaz is not liable for surcharges, penalties, interest or any other consequences arising from the content of the Approved Snapshot, from the Client's tax or census situation before AEAT, from an invalid or revoked representation authorisation, from the direct-debit designation (Section 5.6), from failures of AEAT or other third-party systems, or from events outside Facturaz's reasonable control.

If the returns of an approved filing window are not presented for a reason attributable to Facturaz, Facturaz's sole obligation (and the Client's sole and exclusive remedy) is to refund the difference between the price of the Plus Plan and the price of the corresponding Go Plan for the billing period or periods covering that window. In that case the Client remains responsible for filing the returns by the statutory deadline.

The Client remains responsible at all times for the accuracy and completeness of the underlying data, for reviewing the computed figures before approval and for its tax obligations not covered by Tax Filing. Section 5 of the Platform Terms and Section 11 of the General Terms apply in full to Tax Filing. Nothing in this Section excludes or limits liability that cannot be excluded or limited under the General Terms, Section 11.3.