Cendal Aditores S.L. (hereinafter Cendal), located in C/Eduardo Pondal, 15-17 Entlo.C with CIF 15283153 and represented by Ángel Sánchez-Cendal Bermejo with NIF 32610391W, provides in this website informative contents about his activities.

The USER access to and use of this site of Cendalis subject to the hereby terms and conditions. This terms are explained to the USER in this website, in each and any of its pages, and they can be read each time a USER introduce its data in the available forms. The USER will not be able to introduce any data without the full acceptance of this general terms and conditions.
Cendal Auditores. S.L. is registered in the Registro Mercantil of La Coruña, volumen 833, folio 165, hoja C-1287.

By accessing and using this site, Cendal, you accept the following terms and conditions without limitation or qualification. The USER accepts not to use this website and the services offered herein to do any activities against the law and, to respect always this terms and conditions.

This website, Cendal, has been created on one hand, with the purpose of informing the third parties about its activities and, on the other hand, to give users the chance of contacting Cendalfor additional information.

The use of this site, Cendal, is not conditioned to the registration of the USER. If a USER needs access to the database of existing articles in the USER will have register by filling a basic form; this registration is subject to the general terms and conditions. The access and use terms and conditions of this website are governed by the existing laws and by the principle of good faith. The USER accepts to do a good use of this website and, all actions in violation of the laws, rights or third parties interests: right to privacy, data protection, copyrights, etc. are completely prohibited. Cendal prohibits expressly the following:

2.1.1. All actions that may cause any damage, in this website or through it, to the systems of Cendal or to third parties.

2.1.2. All actions to post advertisements or commercial information directly or indirectly without due authorization, send massive amounts of emails “Spamming” and send big emails trying to block the system “mail bombing”.

2.2. Cendal reserves the right to terminate your access to this website at any time if a violation of the law, the good faith or the hereby terms and conditions is detected. (See fifth clause.)

The contents on this website have been prepared and included by:

3.1. Cendal, using external and internal sources. Cendal shall be liable only for the contents obtained from the internal sources.

3.2. Cendal reserves the right to modify at any time the existing contents of this website.

4.1. Cendal shall not be liable for:

4.1.1. The failures and problems with communication, deleting or incomplete transmissions, so it makes no warranty as regards to its website services and their operation.

4.1.2. The damage that USERS or third parties may cause in the website.

4.2. Cendal reserves the right to terminate all access to this website without prior notification, discretionary and, definitely or temporary, until the responsibility for any damage caused is effective. Likewise, Cendal shall notify the due authority about these problems as soon as there is irrefutable knowledge that the damages caused constitute and unlawful activity.

The hereby terms and conditions shall be construed in accordance with and governed by the Spanish Law. Any action, claim or proceeding seeking to enforce any provision of, or based on or arising out of these Terms and Conditions may be brought against any of the parties in the courts of Ferrol, giving up the USER to any other court that it may concern.

If any of the clauses of this terms and conditions is held invalid or unenforceable, the remaining ones shall remain in full force and effect and shall interpret, as nearly as possible, the original intention of the parties and the aim of the hereby terms and conditions. Cendal may not make use of some of the rights or faculties vested in this document, which shall not mean in any case the renounce to those rights, except express recognition by Cendal.

Cendal has the appropriate certificates for the development of its activities, as well as the authorisation for the exercise of Annual Accounts Audit emitted by the Instituto de Contabilidad y Auditoría de Cuentas Anuales.


Organic Act 15/1999 on 13th December regarding Personal Data Protection (PDPA).

Regarding the established in the Organic Act of15/99, you are informed that all the personal data provided through the different forms will be integrated in the corresponding file of the Company CENDAL AUDITORES, SL., authorising this company the automatic use of these data, for internal use, and with the possibility of transfer them, for the indicated purposes, to entities related to the activities of the Company, always in the terms established by the Act. Likewise, you are informed about the access, amendment and cancellation of these rights, being able to do it in writing in the address of the entity : C/ Eduardo Pondal 15-17 (Ent. C). CP 15403 Ferrol (A Coruña).

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