Last updated: 2 November 2026<\/em><\/p>\n Cookies are small files that a website stores in the user’s browser when they visit it. Among other things, they allow the website to work properly or to keep the private area secure and its session open.<\/p>\n This website, owned by BBF Consultores y Asesores Tributarios S.L.<\/strong>, uses only first-party technical cookies<\/strong> that are necessary for it to work. We do not use analytics, advertising or tracking cookies<\/strong>, either our own or third-party ones.<\/p>\n Technical cookies are exempt from the obligation to obtain the user’s consent under article 22.2 of Spanish Law 34\/2002 on Information Society Services and Electronic Commerce (LSSI), as they are strictly necessary to provide the service requested. For this reason, this website does not display a cookie consent banner.<\/p>\n If in the future we use cookies that require your consent (for example, analytics or advertising cookies), we will update this policy and ask for your consent before installing them.<\/p>\n You can allow, block or delete the cookies installed on your device through your browser settings. Please note that if you block technical cookies, some features of the website (such as access to the private area) may not work properly.<\/p>\n1. What are cookies?<\/h2>\n
2. Which cookies does this website use?<\/h2>\n
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\n \nCookie<\/th>\n Owner<\/th>\n Purpose<\/th>\n Duration<\/th>\n<\/tr>\n<\/thead>\n \n wordpress_test_cookie<\/td>\n First-party<\/td>\n Checks whether the browser accepts cookies. Only in the private login area.<\/td>\n Session<\/td>\n<\/tr>\n \n wordpress_logged_in_*, wordpress_sec_*<\/td>\n First-party<\/td>\n Keeps the session of the site administrators open. Does not affect visitors.<\/td>\n Session or 14 days<\/td>\n<\/tr>\n \n comment_author_*<\/td>\n First-party<\/td>\n Remembers the name and email address if the user leaves a comment and requests it.<\/td>\n 1 year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 3. Legal basis<\/h2>\n
4. How to manage or delete cookies<\/h2>\n