Terms of Service

These Terms of Service govern your use of Easy210Spain (the "Service"). Please read them carefully. By creating an account, signing the Professional Engagement Letter, or otherwise using the Service, you agree to be bound by these Terms.

1. Service provider

The Service is provided by:

• Current entity (until July 2026): Juan Antonio Bertomeu Vallés, NIF 28988016N, freelance lawyer registered with the Bar Association of Alicante (ICALI member #4643 since 1991), Spanish Tax Authority Collaborator (AEAT Colaborador Social since 7 November 2017), professional civil liability insurance policy #8-6.543.984.
• Future entity (from July 2026): Expat Abogados y Asesores Fiscales S.L.P. (Spanish Professional Services Limited Liability Company under incorporation). Continuity of all contractual relationships will be guaranteed upon transition.
• Office addresses: Calle Doctor Calatayud 39, 03724 Moraira (Alicante), Spain · Calle Ramón y Cajal 5E, 03700 Dénia (Alicante), Spain
• Trade name: Easy210Spain (the digital interface for Modelo 210 services within the Expat Abogados law firm)

2. Nature and scope of the service

Easy210Spain is a productized legal service for the preparation and electronic submission of the Spanish Modelo 210 IRNR (Income Tax for Non-Residents) on behalf of non-resident property owners in Spain, in compliance with Article 5 of the Spanish Non-Resident Income Tax Act (TRLIRNR, RDL 5/2004).

Three filing types supported:

• Imputed income — annual declaration on the cadastral value of property held for personal use
• Rental income — annual declaration on rental income from the property
• Capital gains on property sale — declaration on the gain from sale of property in Spain

Lawyer-led core principle: every single Modelo 210 we file is reviewed, validated, and electronically signed by a qualified, licensed Spanish lawyer (currently Juan Bertomeu Vallés, ICALI #4643) before submission to AEAT. We are not a fully automated service — we are a lawyer-led service with technology assistance.

3. What is included / What is NOT included

Included:

• Review of documents you upload (IBI receipt, purchase deed, rental contracts, etc.)
• Verification of cadastral data against the Spanish Catastro
• Calculation of the corresponding tax (imputed, rental, or capital gain)
• Preparation of the Modelo 210 form per AEAT specifications
• Lawyer review and electronic signature with qualified certificate (FNMT / ACA)
• Electronic submission to AEAT as AEAT Collaborator
• Delivery of the official AEAT receipt to your client portal + email
• Storage of your filings and supporting documents for the tax-mandated 6-year period
• Customer support during preparation via email and (optional) WhatsApp

NOT included (out of scope of the standard productized service):

• Property situated in foral territories of Spain (Basque Country, Navarre — they have their own tax administrations)
• Personalized tax advisory beyond Modelo 210 (e.g., tax residence change strategy, Beckham Law application, double taxation treaty analysis)
• Representation in tax inspections or appeals
• Filing of other Spanish tax forms (Modelo 100, 720, 651, etc.) — these may be available through other products of the Easy Legal Spain Group or directly through Expat Abogados
• Acceptance of complex inheritances, donation gifts, or cross-spousal property cessions — these require personalized advice
• Litigation, mediation, or arbitration services

If your case falls outside the standard scope, we will inform you within 48 hours and either (a) refer you to Expat Abogados (parent law firm, presencial advisory) or (b) refund the full payment.

4. Professional Engagement Letter (Encargo Profesional)

At the start of the service, you sign electronically a Professional Engagement Letter with us, in compliance with ICALI deontological rules. The signature is captured via canvas-based electronic signature meeting the requirements of Article 25 of EU Regulation 910/2014 (eIDAS) and Spanish Law 6/2020 on electronic signatures.

The signed Engagement Letter sets out:

• The specific filing service requested
• The service fee and any taxes applicable
• Your right to withdraw under Article 103 RDL 1/2007 (or waiver thereof — see clause 12)
• ICALI mediation rights and complaint procedures
• Confidentiality and professional secrecy obligations
• The AEAT Collaborator framework under which we file on your behalf

5. Account creation and eligibility

• You must be at least 18 years old to create an account
• You must provide accurate identification (NIE/NIF + name + contact info)
• You must be a non-resident in Spain for tax purposes (the Modelo 210 is the non-resident's tax form — Spanish residents file different forms)
• You are responsible for keeping your account credentials secure. Notify us immediately at support@easy210spain.com if you suspect unauthorized access
• One account per person (or per couple/co-owner unit). Do not share your account with third parties

6. Your obligations

By using the Service, you commit to:

• Provide accurate and truthful information. Knowingly providing false information may constitute tax fraud under Spanish law and is your sole responsibility
• Upload genuine, unaltered documents. Tampering with IBI receipts, purchase deeds, rental contracts, etc., to misrepresent your tax situation is illegal and we cannot file on your behalf in such cases
• Respond promptly to our queries. If we need to clarify a discrepancy with you, please respond within 5 calendar days. After 10 days without response, we may have to suspend or cancel your filing
• Notify us of changes. Tell us if your tax residence, contact information, or property ownership status changes
• Pay the service fee. Service fees are payable in advance. Filing begins after payment confirmation

7. Fees and payment

• Service fees are displayed transparently on /pricing and at checkout
• Fees are in Euros (€) and include any applicable Spanish VAT/IVA
• Payment is processed by Stripe Payments Europe Ltd. (Ireland). We do not store your full card details
• Alternative payment methods (Bank Transfer Managed, Bizum-future, etc.) may be available depending on the service; specific terms apply
• The tax amount payable to AEAT is separate from our service fee — depending on your declaration, you may owe tax to AEAT (we explain this clearly during the filing process and offer multiple payment methods)

8. Service delivery timeline

Our target SLA is to complete filings within 48 business hours from receipt of payment AND all required documents (whichever is later).

If we identify any discrepancy or need additional documents, we will contact you. The SLA pauses until you respond. We will communicate any expected delay proactively.

9. Custody of client funds (Article 23 ICALI code of conduct)

If you select the "Bank Transfer Managed" payment option to pay the tax owed to AEAT through us, we will:

• Hold the funds temporarily in a separate client funds account at CaixaBank (Spain), as required by Article 23 of the Spanish Bar Code of Conduct (Código Deontológico de la Abogacía)
• Transfer the funds promptly to AEAT in your name and on your behalf as part of the Modelo 210 submission
• Provide you with documented confirmation of both the receipt of your funds and the subsequent payment to AEAT

A management fee of €30 applies to this payment modality (in addition to the service fee). This is disclosed at checkout.

10. Limitation of liability

Our liability is governed by Spanish law and limited to the service fee paid by you for the specific filing in question, except where Spanish law mandates broader liability (gross negligence, willful misconduct, consumer protection provisions).

We are not liable for:

• Errors in your filing caused by inaccurate or incomplete information you provided
• AEAT decisions, audits, or sanctions resulting from your tax situation (we file what we are instructed and what the documents support; we do not control AEAT)
• Service interruptions due to force majeure, third-party provider outages, or other circumstances beyond our reasonable control

Our professional civil liability insurance policy (#8-6.543.984) covers our professional services in addition to any direct contractual responsibilities.

11. Intellectual property

All content, software, design, and branding of Easy210Spain (the platform itself) are the property of the service provider (currently Juan Bertomeu Vallés, transitioning to Expat Abogados y Asesores Fiscales S.L.P. in July 2026) and protected by Spanish and EU intellectual property law. The data and documents you upload remain your property — we only process them to deliver the Service, as set out in our Privacy Policy.

12. Right of withdrawal (RDL 1/2007 Art. 102 and 103)

As a consumer, under Article 102 of Royal Legislative Decree 1/2007, you would generally have a 14-day cooling-off period to withdraw from a distance-purchased service.

However, you may waive this right under Article 103(a) RDL 1/2007 by expressly agreeing in the Professional Engagement Letter that the service will commence before the end of the 14-day period and that, by doing so, you acknowledge that you waive your right to withdraw once the service has been fully performed (i.e., once the Modelo 210 has been submitted to AEAT).

You will be asked to make this waiver explicit at the moment of signing the Engagement Letter. If you do not waive, you retain the cooling-off right but the filing will not commence until the 14-day period has elapsed.

If you choose to cancel before the filing has been submitted to AEAT and you have not waived the cooling-off right, you are entitled to a full refund of the service fee.

13. Refund policy

• Before submission to AEAT: if we are unable to file your declaration for reasons not attributable to you (e.g., foral territory, complex case outside our scope), full refund.
• After submission to AEAT and within our service quality standard: the service has been delivered; no refund applies — but if AEAT rejects the filing due to an error on our part, we will correct it at no additional cost.
• Quality complaints: contact us at support@easy210spain.com. Most issues are resolved within 5 business days. Refund decisions are documented and motivated.

14. ICALI mediation and complaints

As a Spanish lawyer member of the Bar Association of Alicante (ICALI), Juan Bertomeu Vallés is subject to the deontological oversight of ICALI. If you believe our service has not met professional standards, you may:

• Contact us directly at legal@expatabogados.com — we will respond within 10 business days
• Lodge a formal complaint with ICALI at www.icali.es
• For data protection issues, contact the Spanish Data Protection Authority (AEPD) — see Privacy Policy
• For consumer issues, you may also use the EU Online Dispute Resolution platform at ec.europa.eu/consumers/odr

15. Privacy and Easy Legal Group communications

Your personal data is processed in accordance with our Privacy Policy.

The documents you upload are processed internally by our team to prepare your filing. There is no automated decision-making with legal effects on you (Article 22 GDPR). Every Modelo 210 we file is reviewed and signed by a qualified human lawyer.

15.1 Easy Legal Group commercial communications consent

By accepting these Terms, you also accept to receive commercial communications from Easy210Spain and from other products within the Easy Legal Group (including EasyConveyancingSpain, EasyWillSpain, EasyMortgageSpain, EasyDigitalCertificateSpain, EasyTouristLicenseSpain, EasyNIESpain, and any other legal or fiscal services this group may launch in the future) regarding services that may be of interest to you as a non-resident property owner in Spain.

These communications may include: deadline reminders for your tax filings; product updates and new service launches; relevant changes in Spanish tax law affecting non-residents; offers and promotions on related services across the group; and occasional educational content about your property situation in Spain.

Easy opt-out at any time: you may unsubscribe from these commercial communications with a single click on the unsubscribe link present in every marketing email we send, or by writing to info@easy210spain.com. Unsubscription is effective immediately and at no cost. Unsubscribing from marketing communications does not affect transactional emails relating to your active filings (e.g., document upload reminders, AEAT receipt delivery), which are necessary for the performance of our contract.

Legal basis: Article 6(1)(a) GDPR (your express consent given by accepting these Terms in a clearly identified section) and LSSI-CE Article 21 (Spanish Law on Information Society Services). Your consent record (timestamp, IP address, and exact wording accepted) is retained for 6 years for accountability purposes pursuant to Article 7(1) GDPR.

16. Suspension or termination

We may suspend or terminate your account if you:

• Provide false information or upload tampered documents
• Use the Service to attempt tax fraud
• Use the Service to abuse, harass, or threaten our staff
• Violate Spanish law or these Terms in a material way

In case of termination by us, we will provide reasoned communication and any unused fees will be refunded pro-rata.

You may close your account at any time by contacting dpo@expatabogados.com. Filings already submitted to AEAT remain valid and we maintain the legally required tax records for 6 years regardless of account closure.

17. Changes to these Terms

We may update these Terms from time to time. Material changes will be notified by email to registered users and displayed prominently on the website. Your continued use after the effective date constitutes acceptance of the updated Terms.

18. Governing law and jurisdiction

These Terms are governed by Spanish law. Disputes arising from the Service are subject to the competent courts of Alicante, Spain, except for any consumer law provisions that may apply if you are a consumer resident in another EU member state.

19. Severability and entire agreement

If any provision of these Terms is found unenforceable, the remainder remains in effect. Together with the Privacy Policy, Cookie Policy, and your Professional Engagement Letter, these Terms constitute the entire agreement between you and us regarding the Service.