General Terms and Conditions for contracting Tax-related Products with in99

Everyone should be able to comply with their tax obligations, regardless of where they live. To make this possible, in99 has developed our web application (the ‘Application’). The Application allows users to understand, fill out and submit their tax returns in an easy, quick and simple way.

The following terms and conditions (these “Terms”) govern your access and/or use of the Applications and any of the content, products and services provided by YOU ARE IN99 S.L, with the registered office at Calle Avenida Ricardo Soriano 21, Building RS21, No. 1, Marbella (Málaga), Spain (‘in99’, ‘we’, ‘us’ or ’our’) through any of the Applications or the websites and applications operated by third party associates (collectively, the ‘Services’) following your acceptance of these Terms.

Please read through these Terms carefully. By accepting these Terms, you agree to be bound by this document. If you do not wish to accept these Terms, you must stop using our Applications and Services. These Terms are available for you to download and save at any time.

Client

You, hereinafter also referred to as the “Client”, have requested the services described in the section “Scope of Services”.

Scope of Services

1.         The Services include web and mobile applications and related services, that allow users to prepare, file and submit their tax returns through the Application, as well as benefit from other service offers on financial issues and your tax returns.

2.         When using the Application, each user enters certain relevant information needed to prepare his or her tax return, which is then submitted to the tax authorities. The user is asked to answer a few standardised questions and to provide certain information that may include titles, name, marital status, employment, address, religious affiliation, profession, employer, annual income tax return or last payslip, second home, responsible tax office, tax identification number, education and vocational training, expenditure on work equipment, job applications, professional associations, income from capital assets (if a bank statement can be obtained), income from the sale of commodities (excluding income from pension plans), insurance plans, health care expenses, dependants, disabilities, personal information of any children currently living under the same household, parents or other persons, donations, church donations, household expenses, pension plan expenses, fixed expenses, maintenance paid to third parties, property, and deferred tax offsets, as appropriate. The Application uses the data entered by you to calculate your tax liability and the amount to be reimbursed (if any). For information on how we treat the information gathered about you, please check our Privacy Policy.

3.         To calculate the user’s tax liability, in99 needs to access certain automated information that is digitally sent to the tax authorities and stored by them. You would need to provide us with one of the Spanish Tax Agency’s means of authentication, such as your ID number, the reference number assigned to you by the Tax Agency, a specific digit from your previous tax return, the last five digits of your IBAN or your Cl@ve Pin. By providing us with the necessary information, you authorise in99 to use the authentication method of your choice so we can safely retrieve the information stored by the Tax Agency through their API, which is encrypted in transit (SSL or Secure Socket Layer). Once we have received your information from the Tax Agency’s API, in99 stores and integrates this information on our servers so it can  then be automatically filled out on your tax return.

4.         You may choose to enter into a Service Agreement with us (which will be governed by its own Specific Terms and Conditions), which would enable you to use our Services to generate your tax return and file it using the Tax Agency’s API. The tax return is not filled out in the Application itself, but it does use data from the Application provided by the user. When a user clicks on ‘Submit tax return’ on the Application, the user authorises and instructs in99 to submit his or her tax return to the tax authorities through the Tax Agency’s API. To provide this Service, in99 collaborates with the Tax Agency (as a ‘colaborador social’), pursuant to article 92.3 of Law 58/2003, of 17 December, also known as the Spanish General Tax Law. As a collaborator, in99 can submit tax returns to the Spanish tax authorities on behalf of our users.

5.         Upon completion and submission of a user’s tax return, a copy is provided to the user which can then be downloaded from the Application. We will send the user an email confirming the return has been submitted.

6.         Please note that the Application calculates a user’s tax liability based on the data entered by the user and current tax legislation. Therefore, the Application gives an estimation of the amount due or to be refunded based on such information, resulting in a non-binding estimation. This amount may differ from the actual amount due or to be refunded, as this is ultimately determined by the responsible tax office. Our Applications are programmed to estimate these amounts as accurately as possible. However, we neither claim nor guarantee that the tax charge, refund, or any additional charges calculated by the Application are exact.

7.         Notwithstanding the rest of provisions foreseen in these Terms and Conditions, please note that none of the Services include or constitute, nor does in99 intend to offer, tax advice or consultancy services. in99 limits its business to those of a Tax Agency collaborator.

8.         Use of the Application and other Services may be available through a mobile device, the use of which may be subject to additional charges with respect to third parties, such as, for example, your mobile phone network operator. Each user is solely responsible for such additional charges or fees and for the terms of any separate agreement from these Terms with his or her mobile device and network service provider.

9.         Please note that the Services may not be available in the following regions of Spain: the Basque Country, Navarra, Melilla and Ceuta.

10.       Please note that you may have other tax obligations to be met due to your own personal circumstances and ensuring compliance with said obligations is not included in the scope of this service.

Intellectual and industrial property

1.         All content (including logos, images, videos, graphics, and text) related to the Services and available on the Application is protected by trademark rights or copyright and, in relation to your existing relationship with in99, is the exclusive property of in99. You may not imitate, modify, use, reproduce, distribute, alter, or otherwise use such content, whether for personal or commercial purposes, without the prior written consent of in99. Statutory provisions are not affected.

2.         Subject to your compliance with these Terms and any applicable payment obligations, in99 grants you a limited, non-exclusive, non-sublicensable, revocable, non-transferable licence to: (i) access and use the Application on your personal device solely in connection to the Services; and (ii) access and use any content, information, and related material available through the Services for your personal, non-commercial use. This licence includes all updates, upgrades, and latest versions of the Application. in99 reserves the right to change information on the Application, including, without limitation, the update and/or removal of features or other information without notice. In99 and our licensor reserve all rights, ownership and interests not expressly granted herein.

3.         You may not modify, alter, adapt, reproduce, distribute, sublicense, reverse engineer, disassemble, create derivative works from, decompile, change the source code of, or otherwise exploit the Application, and you agree to refrain from doing so unless expressly authorised by us in writing. You may not make commercial use of any of the information provided on the Application, or use the Application to benefit another company, unless expressly authorised by us in writing beforehand. in99 reserves the right to refuse the Service to a user, or remove the accounts, at our own discretion, if we have reason to believe that a user is violating any applicable laws or these terms or may harm our interests.

4.         We do not claim ownership of the content you provide, upload, submit or send to us (‘User Content’). You declare to be the rightful owner of the copyright or usage rights of all User Content you provide us with. When you send us User Content while using our Services, you grant us a non-exclusive, irrevocable, royalty-free, transferable, worldwide licence for said Content and of the intellectual and industrial property and publicity rights to help us provide, improve, and promote the Services and develop new ones.

Obligations of the client

1.         You agree to provide us with true, accurate, up-to-date and complete information and to forward all records and data related to your tax return and the Services, as may be requested from you. You understand that if you provide us with inaccurate information this may affect our calculations of your tax returns.

2.         You agree to help us perform our contractual obligations and undertake to provide us with any additional information upon request.

3.         You agree to let us know in writing of any changes to your address, phone number and email address as soon as possible.

4.         You agree not to use any computer code, data mining software, robots, bots, scripts, scrapers, or any other sort of manual or automated process to access, copy, compile, transmit or monitor any of the websites, data, or contents (including User Content), or any other Services that can be found or accessed through the Application. You agree not to use said processes to test or monitor the Services’ vulnerability, or for any other purpose. You further agree to not compromise any of the authentication methods or any other applications that are necessary for the Application to operate. You may not insert viruses, spyware or any other kind of malicious code, software or tools that may jeopardise the Application’s operation.

5.         You agree not to tamper with or use our corporate identity to hide or alter the origin or content of messages sent in relation to the Services, whether through logos, headers, emails or in any other way.

6.         You agree not to contravene any laws, statutes, ordinances, or regulations connected to your use of the Application and our Services.

7.         You agree to cooperate in any necessary identification measures and to confirm your identity or any information you have provided us.

8.         You agree not to act in any way that could be construed as defamatory, threatening, or harassment towards our employees, agents, and representatives.

9.         You claim and guarantee that the information you are required to provide from third parties is accurate, that you have obtained it lawfully and that (in particular) said third parties are aware their data is being disclosed and consent to such disclosure to in99 for the purposes set forth herein.

Liability and Warranty

1.         A penalty clause is established in favour of the consumer for an amount equal to one year’s legal fees for the service, in the event of damage to property or financial losses caused by in99.

2.         Any further liability of in99 is hereby excluded. In particular, in99 disclaims all liability resulting from error, malfunction, unavailability, inactivity, or any similar event directly or indirectly connected to the Tax Agency’s online website connection, APIs, integrations, authentication methods, or otherwise. 

3.         The abovementioned disclaimer also applies to any personal liability of employees, representatives, delegated bodies and intermediaries of in99.

4.         You agree to indemnify in99, its bodies and employees, and their respective assignees against any losses, liabilities, claims, and damages of any kind, that may be caused by, or connected with (i) a culpable breach on your part of these Terms or of any legal obligation connected to these Terms, or (ii) a culpable infringement on your part of the rights of third parties. In99 will let you know immediately and in writing if a claim were to arise. You will indemnify in99 for any damages caused by inaccurate information you have provided.

Right of withdrawal from the Service Agreement

1.         As a consumer, as set forth in article 3 of the Royal Legislative Decree 1/2007, of 16 November, approving the revised text of the General Law on Consumer Protection and any additional legislation (Legislation on Consumer Protection), which includes all individuals acting towards a purpose unrelated to their trade, business, craft or profession, as well as any company or unincorporated entity acting on a non-profit basis and outside the scope of their commercial or business activities, have the right of withdrawal as set out in the following provisions.

2.         Please note that the right of withdrawal may not be applicable, according to article 103 of the General Law on Consumer Protection, if in99 has provided the service in full, and began its performance after receiving your express consent, you have acknowledged that you understand that you lose your right of withdrawal when in99 has performed the service in full (e.g. if in99 has submitted your tax return to the Tax Agency).

3.         In any case, the exercise of the right of withdrawal from the agreement, complying with regulations in force, will entail the obligation to compensate us for any expenses incurred during the provision of the service up until the moment the withdrawal takes place.

Information on your right of withdrawal

Right of withdrawal

You have the right to withdraw from this agreement within 14 days without giving any reason. The deadline to withdraw will expire 14 days after the date of entering the agreement.

To exercise your right of withdrawal, you must notify us at:

YOU ARE IN99, S.L.

Avenida Ricardo Soriano 21, 1st floor 29601 Marbella,

Malaga

Telephone No.: +34 952 77 88 99

info@in99.com

of your decision to withdraw from this agreement with a clear statement (e.g. a letter sent by post, fax or email). You may use the attached withdrawal form template, although this is not a requirement.

To comply with the withdrawal deadline, you can send the letter exercising your right of withdrawal before the deadline expires.

Effects of the withdrawal

If you withdraw from this agreement, we will reimburse you for all payments we have received from you, deducting any costs linked with the provision of the service where appropriate, without any undue delays and, in any case, no later than 14 days from the date you informed us of your decision to withdraw from this agreement. Said reimbursement will be made using the same means of payment as you used for the first transaction, unless expressly agreed otherwise; in any event, you will not incur any fees for the reimbursement.

Acceptance of our specific terms and conditions of service and payment imply a request to immediately begin the service. If the provision of services has started during the withdrawal period, you must pay us the proportional amount of what has been provided up until the moment you have given notice of withdrawal from this agreement, calculated from the fee for the full performance of the agreement, as well as any incurred costs as agreed in our specific or general terms.

Withdrawal Form Template

(Fill out and send this form only if you wish to withdraw from the agreement)

To:

YOU ARE IN99, S.L.

info@in99.com

Avenida Ricardo

Soriano 21, 1st floor

29601 Marbella, Malaga

I/We hereby notify (*) my/our intention to withdraw (*) from my/our (*) agreement for the sale of the following goods (*) / provision of the following services (*)

Requested on (*) / received on (*)

Client’s name (consumers)

Client’s address (consumers)

Client’s signature (consumers) (only if this form is delivered as a hard copy)

Date

(*) delete if not applicable

Duration and termination of these Terms

1.         You and in99 have the right to terminate these Terms at any time, upon ten business days’ notice. Any Service Agreements that have not been executed at the time of said termination are not affected by this provision.

2.         Every other provision of these Terms will apply indefinitely to your access and use of the Applications.

Dispute resolution

1.         In line with Regulation (EU) No 524/2013, the European Commission hosts an online dispute resolution platform (available at http://ec.europa.eu/consumers/odr/). However, participation in online dispute resolution is voluntary and we prefer to resolve any issues with our users directly and do not participate in this procedure. If any dispute were to arise, we ask our users to contact us directly via email at info@in99.com.

2.         In99 is not obliged, nor do we undertake, to participate in dispute resolution proceedings before a consumer arbitration system (Article 58 of the General Law on Consumer Protection).

3.         If a dispute arises between in99 and a user who is a consumer in the scope of an agreement to which these Terms apply and said dispute cannot be resolved by the relevant parties, in99 will notify the user by email of a consumer dispute resolution entity (including its address and website) that is responsible for the matter and will provide a statement on its obligation or willingness to participate in said proceedings.

Miscellaneous

1.         in99 may from time to time alter these Terms, the policies or additional terms connected to the Services (collectively, the ‘Provisions’). Said modified Provisions will apply to every agreement we enter with you.

2.         If we wish to amend any Provision of an agreement with you in force in the future, the following will apply:

a.         Notwithstanding what is set out in subsections (b) and (c) below, we will inform you of the foreseen changes if the amendment to a Provision negatively affects your rights under these Terms, before said amendments become effective. If you do not contest within a period of 6 weeks or if, upon expiration of this term, you continue to access or use the Services, this will imply your consent to be bound by the Provisions, as amended. In our notice, we will inform you of your right of withdrawal, the deadline, and the consequences of not responding.

b.         Subparagraph (a) will not apply to amendments of an agreement’s subject matter or any significant obligation that changes the contractual structure as a whole. In this case, we may make you an offer to continue an agreement with our new terms.

c.         We also reserve the right to adapt or amend any Provision to enter into effect in the future if (i) the changes or amendments only benefit the users; (ii) the changes or amendments are necessary to comply with applicable legislation, including (without limitation) if said legislation changes or to comply with a court ruling or an order issued by a public authority; (iii) the changes or amendments do not have a significant effect on the Services operation or are purely technical or organisational; or (iv) we introduce new Services or features that require a description in the Provisions, unless this jeopardises the existing contractual relationship (in which case, subsection (b) would apply).

3.         These Terms are exclusively governed by the laws of Spain, excluding the application of the United Nations Convention on Contracts for the International Sale of Goods. If the user is a consumer in the European Union and lives in another country, this clause, pursuant to art. 6.2. of Regulation (EC) No. 593/2008, will not prevent the application of the statutory legal provisions of the place of residence of the consumer that may be applicable without this clause.

4.         The terms that apply to a user’s access and use of the Application, and to any other Services not set out herein, will only apply if expressly agreed in writing; individual agreements will remain unaffected.

5.         The user can only offset and allocate toward claims made by us against you the amounts arising from counterclaims that are undisputed or have been decided by a court with jurisdiction.

6.         If any provision of these Terms is, or becomes, invalid in whole or in part, these Terms will remain valid. In the event of such invalidity, the invalid provision will be replaced by the statutory provision, if any.