Cookie Policy
COOKIE INFORMATION
In accordance with Law 29/2021, of 28 October, qualified as the law on the protection of personal data (LQPD) and the regulations that develop it, it is mandatory to obtain the express consent of the user of all web pages that use non-essential cookies, before the user browses them.
WHAT ARE COOKIES?
Cookies and other similar technologies such as local shared objects, flash cookies or pixels are tools used by web servers to store and retrieve information about their visitors, as well as to provide the proper functioning of the site.
Through the use of these devices, the web server is allowed to remember certain data relating to the user, such as their preferences for displaying the pages of that server, their username and password, the products that interest them most, etc.
Through the use of these devices, the web server is allowed to remember certain data relating to the user, such as their preferences for displaying the pages of that server, their username and password, the products that interest them most, etc.
COOKIES COVERED BY REGULATIONS AND EXEMPT COOKIES
According to the Andorran directive, the cookies that require the informed consent of the user are analytical cookies and advertising and affiliation cookies, and excluded are cookies of a technical nature and those necessary for the operation of the website or the provision of services expressly requested by the user.
TYPES OF COOKIES
BY PURPOSE
- Technical and functional cookies: these are the cookies that allow the user to navigate through a web page, platform or application and use the different options or services available.
- Analytical cookies: these are the cookies that allow the controller of them to monitor and analyze the behavior of users of the websites to which they are linked. The information collected by these types of cookies is used in measuring the activity of the websites, application or platform and to create browsing profiles of the users of those sites, applications and platforms, in order to introduce improvements based on the analysis of the usage data made by the users of the service.
- Advertising cookies: these are those that allow the most effective management possible of the advertising spaces that, where appropriate, the publisher has included on a web page, application or platform from which it provides the requested service according to criteria such as the edited content or the frequency with which ads are shown.
- Behavioral advertising cookies: collect information about the user’s preferences and personal choices (retargeting) to allow the most effective management possible of the advertising spaces that, where appropriate, the publisher has included on a web page, application or platform from which it provides the requested service.
- Social cookies: these are those installed by social networking platforms on the services to allow users to share content with friends and networks. Social media platforms have the ability to track online activity outside of the services. This may affect the content and messages you see on other services you visit.
- Affiliate cookies: allow tracking of visits originating from other websites with which the website has an affiliation contract (affiliate companies).
Security cookies: store encrypted information to prevent the data stored in them from being vulnerable to malicious third-party attacks.
BY OWNERSHIP
- First-party cookies: these are the cookies sent to the user’s terminal equipment from equipment or a domain managed by the publisher itself and from which the service requested by the user is provided.
- Third-party cookies: these are the cookies sent to the user’s terminal equipment from equipment or a domain that is not managed by the publisher, but by another entity that processes the data obtained through the cookies.
BY RETENTION PERIOD
- Session cookies: these are a type of cookie designed to obtain and store data while the user accesses a web page.
- Persistent cookies: these are a type of cookie in which the data remain stored on the terminal and can be accessed and processed for a period defined by the cookie controller, and which may last from a few minutes to several years.
PROCESSING OF PERSONAL DATA
TAX & LEGAL CONSULTING, SL is the controller of the data subject’s personal data and informs them that such data will be processed in accordance with the provisions of Law 29/2021, of 28 October, qualified as the law on the protection of personal data (LQPD) and the regulations that develop it, and therefore the following information about the processing is provided:
Purpose of the processing: as specified in the section on cookies used on this website.
Legal basis for processing: except where necessary for browsing the website, by the consent of the data subject (Article 6.1 LQPD).
Data retention criteria: as specified in the section on cookies used on the website.
Data sharing: data will not be shared with third parties, except in third-party cookies or as required by law.
User rights:
- Right to withdraw consent at any time.
- Right of access, rectification, portability and erasure of their data and to restriction or objection to their processing.
- Right to lodge a complaint with the Supervisory Authority (www.apda.ad) if they consider that the processing does not comply with current legislation.
Contact details to exercise your rights:
TAX & LEGAL CONSULTING, SL. C/ Bonaventura Riberaygua, 18 1 1 - AD500 Andorra la Vella - Principality of Andorra. E-mail: virtus@virtusadvocats.com