Cookies policy

The cookies policy at hand explains what cookies are, how ETL STEUERBERATUNG SPANIEN S.A. (hereinafter, “ETL STEUERBERATUNG”) uses them in its website (hereinafter, the “Website”) and how the User may manage them.



A cookie is a data storage and recovery mechanism installed on the User’s terminal equipment to store and to recover information. Thus, cookies are small data files hosted on the User’s computer containing certain information on the User’s visits to the Website. The cookie is downloaded by the device used for accessing the site and stored in the respective hard drive. In the cookies policy at hand, we will use the word cookie in relation with any file storing information in the described manner.

Cookies have several utilities, such as allowing the Web to recognize your device when coming back to the site, ensuring that you receive the correct contents, or keeping the information related to preferences or services provided by the User. Cookies do not harm the User’s device.



Cookies may vary according to their purpose, lifetime and the person who manages them. It is important to bear in mind that one and the same cookie can belong to different categories. Following a description of the cookies used on the Website:

  1. 1 According to the intended purpose

Technical cookies

Technical cookies are those which allow the User to surf the web and to make use of the different options or services offered therein. Our website applies technical cookies some of which are essential for its proper operation, such as the cookies which enable us to identify the User by means of a direct access, or to maintain the login with the server. If the User decides not to activate these cookies, the web surfing might not be possible or less satisfactory due to unavailable contents or features.


Analytical cookies

Analytical cookies allow to obtain general information about your accessing the Website and provide additional data for statistical purposes. This type of cookies is used for analysing the User’s manner of web surfing and monitoring the performance of the site. Moreover, the tools used for statistical purposes offer the possibility to achieve more and more details about the behaviour of web users and visitors. This information may be collected, processed and stored in relation with an IP address or a certain user, or submitted to a dissociation process to draw conclusions based on anonymous data.

The information gathered through cookies may include, among others, the IP address which currently identifies the computer, the date and time of access and the web contents visited. The aim of this data collection is to control the use and the utility of our website for statistical and security purposes.

Personalized cookies

These cookies allow to recall information when accessing the web and the services offered by means of determined characteristics and, thus, distinguish the User’s web experience, such as language, number of search results, and aspects or contents of the site according to the type of browser used for accessing the web or the region from which the access is performed. These cookies may also be used for recalling the User’s configuration and preferences with regard to design, colours and favourite areas and menus on the start screen. We use functionality cookies to remember your preferences

Behavioural advertising cookies

These cookies store information about the User’s behaviour by means of a constant observation of his surfing habits, allowing to develop a specific profile and display the corresponding advertising. We use these cookies to manage, in the most efficient way possible, the advertising spaces on other web pages based on criteria such as the content edited or the frequency with which the ads are displayed.


  1. 2 According to the managing entity

Own cookies

These cookies are sent from an equipment or domain managed by ETL STEUERBERATUNG and destined to provide the services required to your terminal.

Third-party cookies

These cookies are sent from an equipment or domain not managed by ETL STEUERBERATUNG, but by another entity processing the data obtained through cookies, to your terminal.
We use cookies of the following companies on our website:


  1. 3 According to their activation period

Session cookies

These cookies are designed to compile and to store information while the User is accessing the web.

Persistent cookies

These cookies maintain the information stored in the User’s terminal for being accessed and processed during a certain period of time (minutes or years) established by the person responsible for the cookie



In ETL STEUERBERATUNG SPANIEN S.A. we use own and third-party cookies for different purposes on our web. Following a list of the cookies used by ETL STEUERBERATUNG:


Cookie Responsible Type Lifetime Purpose




Apart from using our cookie management panel, you may also disable or block cookies by activating your browser configuration, allowing to reject the installation of all or some of the cookies. If you decide to reject them, you can continue using the web, but some of the services offered might be limited and, thus, your experience with our website less satisfactory.

If you wish to withdraw your consent related to this cookies policy, you must eliminate the cookies stored in your equipment by adjusting the configuration of your internet browser.

You can allow, block or eliminate the cookies installed in your equipment by adjusting the configuration of your internet browser. For more information in this regard please also see under the following links:

Internet Explorer






The cookies policy at hand might be subject to changes or amendments. Therefore, we recommend that you always check these conditions when accessing our website to be properly informed about how and for what purpose we use the cookies.


For any further doubts, comments or suggestions on our cookies policy, please contact us via the email

Latest version: 12 h June 2023.



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