8. Los obligados tributarios (II). Responsables, sucesores. La representación en materia tributaria. Domicilio fiscal.

The University of Cádiz (UCA) incorporates the contents of this portal as an information and communication service for the activities promoted by this Institution.

Terms of use

The UCA reserves the right to modify and update, without prior notice, the information contained in this portal.

The download and use of the information contained herein is permitted, respecting the intellectual property rights of the owner(UCA) and any right derived from the information contained herein.

The UCA is not responsible for any direct or indirect damage that the use of this page may cause in the computer equipment and programs of the user.

Legal responsability

The UCA does not assume any responsibility in relation to the material included in these pages. Said material:

It consists solely of public information of a general nature.

It does not necessarily offer exhaustive, complete, accurate or updated information.

It sometimes contains links to external pages about which the University of Cádiz has no control and for which it declines all responsibility.

The present disclaimer clause is not intended to limit the liability of the University of Cádiz in a manner contrary to the provisions of the applicable regulations, nor to exclude its responsibility in cases in which, by virtue thereof, it can not be excluded.

Google Analytics

This website uses Google Analytics, a web analytics service provided by Google, Inc., a Delaware company whose head office is at 1600 Amphitheater Parkway, Mountain View (California), CA 94043, United States ("Google").

Google Analytics uses "cookies", which are text files located on your computer, to help the website analyze the use made by users of the website. The information generated by the cookie about your use of the website (including your IP address) will be directly transmitted and archived by Google on servers in the United States. Google will use this information on our behalf in order to keep track of your use of the website, compiling reports on the activity of the website and providing other services related to the activity of the website and the use of the Internet. Google may transmit such information to third parties when required by law, or when such third parties process the information on behalf of Google. Google will not associate your IP address with any other data held by Google.

You can reject the processing of data or information by rejecting the use of cookies by selecting the appropriate configuration of your browser, however, you should know that if you do so, you may not be able to use the full functionality of this website. By using this website you consent to the processing of information about you by Google in the manner and for the purposes indicated above.

From the Virtual Campus of the University of Cádiz we aim that all people, regardless of having a disability, age or accessing the web from unconventional technologies, can navigate the pages of this website without encountering difficulties of access.

To this end, this website has been designed and programmed based on compliance with the Web 2.0 Content Accessibility Guidelines established by the W3C (World Wide Web Consortium) that sets international standards in the creation of web content. with the intention of being accessible to all.

Legislative framework

The Spanish legislation on accessibility, which in its Law 34/2002, July 11, on Information Society and Electronic Commerce Services establishes that public administrations must take the necessary measures to ensure that the information available in their respective Internet sites may be accessible to people with disabilities and elderly people before December 31^st, 2005. This law is partially developed by the Royal Decree 1494/2007, November 12, which approves the Regulations on basic conditions for the access of people with disabilities to technologies, products and services related to information society and social media.
The third point of Article 38 of the Law 40/2015, October 1 on the Legal Regime of the Public Sector,  states:

Each Public Administration shall determine the conditions and instruments for the creation of virtual branches, subject to the principles of transparency, publicity, responsibility, quality, safety, availability, accessibility, neutrality and interoperability. In any case, the identification of the head office of the headquarters must be guaranteed, as well as the means available for the formulation of suggestions and complaints.

This website, like most websites, uses cookies to improve and optimize the user experience.

Below you will find detailed information about what cookies are, what type of cookies this website uses, how you can disable them in your browser and how to specifically block the installation of third-party cookies.

What are cookies?

Cookies are files that websites or applications install in the browser or on the user's device during their journey through the pages of the site or by the application, and serve to store information about your visit.

Like most sites on the internet, this site uses cookies to:

• Ensure that the pages can work correctly.
• Store the preferences, such as the language you have selected or the font size.
• Know the user's browsing experience.
• Collect anonymous statistical information, such as what pages the user has visited and how long they have stayed on the website.

The use of cookies allows optimizing navigation, adapting the information and services offered to the interests of the user, to provide a better experience whenever you visit the website.

This website uses cookies to operate, adapt and facilitate the user's navigation as much as possible.

Typology, purpose and operation

Cookies, depending on their permanence, can be divided into session or permanent cookies. The first ones expire when the browser is closed. The second ones expire when the objective for which they serve is fulfilled (for example, so that the user remains identified in the website) or when they are manually deleted.

Additionally, depending on its purpose, cookies can be classified as follows:

• Strictly necessary (techniques): These are essential for the proper functioning of the page. They are usually generated when the website is accessed or logged in and used to identify you on the website with the following objectives:
  • Keep you identified so that if you leave the website, the browser or the device and at another time you access the website again, you will still be identified, facilitating your browsing without having to re-identify yourself.
  • Check if you are authorized to access certain services or areas of the website.
• Performance: They are used to improve the browsing experience and optimize the operation of the website, such as storing service configurations.
• Geo-location: These cookies are used to find out in which country or region the user is when they access a website service in order to offer content or services appropriate to their location.
• Analytics: They collect information about the user's browsing experience on the website, usually anonymously, although sometimes they also allow the user to be uniquely and unequivocally identified in order to obtain reports on the interests of the user. the services offered by the website.

Disable the use of cookies

If the user so wishes, it is possible to stop accepting browser cookies, or stop accepting the cookies of a particular service.

All modern browsers allow you to change the cookie settings. These settings are usually found in the "Options" or "Preferences" of the browser menu.

The user may, at any time, disable the use of cookies on this website by:

• The browser settings, for example:
  • Google Chrome: http://support.google.com/chrome/bin/answer.py?hl=es&answer=95647
  • Internet Explorer: http://windows.microsoft.com/es-es/windows7/how-to-manage-cookies-in-internet-explorer-9
  • Mozilla Firefox: http://support.mozilla.org/es/kb/habilitar-y-deshabilitar-cookies-que-los-sitios-we
  • Apple Safari: http://support.apple.com/kb/ph5042
• Other third-party tools, available on-line, that allow users to detect cookies on each website they visit and manage their deactivation (for example, Ghostery: http://www.ghostery.com/privacy-statement).

What happens when you disable cookies?

Some features and services may be disabled or have a different behavior than expected, for example, remain identified or receive information directed to your location, among others.

If you disable the use of cookies on this website it is likely that you will no longer be able to access certain areas of the website or that your browsing experience will be significantly degraded.

cookies used on this website

Below is a table with the cookies used on this website, incorporating a criterion of "level of intrusiveness" supported on a scale of 1 to 3, in which:

• Level 1: corresponds to cookies strictly necessary for the provision of the service requested by the user.
• Level 2: corresponds to performance cookies (anonymous) necessary for the maintenance of content and navigation, of which it is only necessary to inform about its existence.
• Level 3: corresponds to cookies managed by third parties that allow the user to follow up through websites that the University of Cádiz (UCA) does not own. Normally they correspond to analytical cookies where the user is identified in a unique and evident way.

Additional guarantees and revocation of acceptance

Universidad de Cádiz (UCA) is not responsible for the content and veracity of the privacy policies of the third party components included in this website.

As an additional guarantee, the registration of cookies on this website may be subject to the acceptance of cookies by the user during the visit to the website, the installation or updating of the browser used, and this acceptance may be revoked at any time, through the content and privacy configuration options available already discussed in point 3 of this Cookie Policy, or through the link at the bottom of this page, once they have been accepted or rejected.

Update of the Cookies Policy

Universidad de Cádiz (UCA) can modify this Cookies Policy according to legislative or regulatory requirements, or with the purpose of adapting said policy to the instructions issued by the Spanish Data Protection Agency, for this reason users are advised that the visit periodically

When significant changes occur in this Cookie Policy, users will be informed through the web.