INDEX

1. Ownership of the Website
2. Information and terminology
3. Classification of Cookies by type
4. Details of the cookies used
5. Third-party or partner functionalities
6. Consent for the use of Cookies
7. Disabling and blocking Cookies
8. Changes to the Cookies Policy

1.- OWNERSHIP OF THE WEBSITE

Controller:	ECONOMIC BUSINESS SYSTEMS CONSULTING, S.L. - Tax ID (CIF) B25382995
Address:	Calle Sant Pelegri, 109. 25300, Tàrrega (Lleida), Spain
Contact:	Data Protection Officer: Email: dpo@eriaconsultores.com - Telephone: 678208629
Registration details:	Registered in the Mercantile Registry of Lleida, Volume 454, Folio 61, Sheet L-8436
Activity:	Tax, accounting and labour consultancy

2.- INFORMATION AND TERMINOLOGY

Our website http://www.ebserco.com (hereinafter the "Website") uses a technology known as "cookies" for the purpose of collecting information about the use of the Website, in accordance with the provisions of Article 22 of the LSSI.

Cookies are small files that websites, online shops, intranets, online platforms and similar store in the browser of the user who visits them and which allow already-stored information to be retrieved, providing web browsing with countless advantages in the provision of interactive services, as well as providing relevant information to the owner of the Website.

3.- CLASSIFICATION OF COOKIES BY TYPE

The following classification of possible types of Cookie, offered for guidance as being the most common, helps to better understand the functions they perform:

3.1.- TYPES OF COOKIES ACCORDING TO THE ENTITY THAT MANAGES THEM

Depending on which entity manages the equipment or domain from which the cookies are sent and processes the data obtained, we can distinguish:

a) First-party cookies:

These are 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.

b) Third-party cookies:

These are 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.

In the event that the cookies are served from equipment or a domain managed by the publisher itself, but the information collected through them is managed by a third party, they cannot be considered first-party cookies if the third party uses them for its own purposes (for example, improving the services it provides or providing advertising services on behalf of other entities).

3.2.- TYPES OF COOKIES ACCORDING TO THEIR PURPOSE

There are many purposes for the use of cookies. Depending on the purpose for which the data obtained through cookies is processed, some of the purposes may be:

a) Technical cookies:

These are cookies that allow the user to browse through a website, platform or application and to use the different options or services that exist on it, including those that the publisher uses to enable the management and operation of the website and to enable its functions and services, such as, for example, controlling traffic and data communication, identifying the session, accessing restricted-access areas, remembering the items that make up an order, carrying out the purchase process of an order, managing payment, controlling fraud linked to the security of the service, processing the request to register or participate in an event, counting visits for the purposes of licence billing of the software with which the service operates (website, platform or application), using security elements during browsing, storing content for the broadcasting of videos or audio, enabling dynamic content (for example, loading animation of a text or image) or sharing content through social networks.

Also belonging to this category, due to their technical nature, are those cookies that allow the management, in the most efficient way possible, of the advertising spaces that, as a further design or "layout" element of the service offered to the user, the publisher has included on a website, application or platform on the basis of criteria such as the edited content, without collecting user information for different purposes, such as personalising that advertising content or other content.

Technical cookies will be exempt from compliance with the obligations set out in Article 22.2 of the LSSI when they enable the service requested by the user to be provided, as is the case with the cookies listed in the preceding paragraphs. However, if these cookies are also used for non-exempt purposes (for example, for behavioural advertising purposes), they will be subject to those obligations.

b) Preference or personalisation cookies:

These are cookies that allow information to be remembered so that the user accesses the service with certain characteristics that may differentiate their experience from that of other users, such as, for example, the language, the number of results to be displayed when the user carries out a search, the appearance or content of the service depending on the type of browser through which the user accesses the service or the region from which they access the service, etc.

If it is the user themselves who chooses these characteristics (for example, if they select the language of a website by clicking on the icon of the corresponding country flag), the cookies will be exempt from the obligations of Article 22.2 of the LSSI as being a service expressly requested by the user, and this provided that the cookies relate exclusively to the selected purpose.

c) Analysis or measurement cookies:

These are cookies that allow the entity responsible for them to monitor and analyse the behaviour of the users of the websites to which they are linked, including the quantification of the impact of advertisements. The information collected through this type of cookie is used to measure the activity of websites, applications or platforms, in order to introduce improvements based on the analysis of the usage data made by users of the service.

Regarding the processing of data collected through analysis cookies, the WP29 stated that, although they are not exempt from the duty to obtain informed consent for their use, they are unlikely to represent a risk to users' privacy provided that they are first-party cookies, that they process aggregated data for strictly statistical purposes, that information is provided about their uses and that the possibility of users expressing their refusal of their use is included.

d) Behavioural advertising cookies:

These are cookies that store information on user behaviour obtained through continuous observation of their browsing habits, which allows a specific profile to be developed in order to display advertising based on it.

3.3.- TYPES OF COOKIES ACCORDING TO THE LENGTH OF TIME THEY REMAIN ACTIVE

Depending on the length of time they remain active on the terminal equipment, we can distinguish:

a) Session cookies:

These are cookies designed to collect and store data while the user accesses a website. They are usually used to store information that is only of interest to keep for the provision of the service requested by the user on a single occasion (for example, a list of purchased products) and they disappear when the session ends.

b) Persistent cookies:

These are cookies in which the data remains stored on the terminal and can be accessed and processed during a period defined by the party responsible for the cookie, which can range from a few minutes to several years.

4.- DETAILS OF THE COOKIES USED

The Cookies used on this Website are detailed below, providing the following information:

• Cookie name: Identification of the Cookie used
• Purpose: Objective of the Cookie and intended uses
• Data collected: Information that it monitors, collects and/or stores
• Duration: It will be indicated whether it is a session cookie (disappears when the session ends), or persistent (in which case the retention period of the Cookie will be indicated)
• Ownership: It will be indicated whether the information collected by the Cookie will be used by the owner of the Website and/or by third-party entities. In the case of third parties, their identification details will be provided.

4.1.- DESCRIPTION OF TECHNICAL COOKIES

Cookies detected in the site scan (16/07/2026). Durations are approximate and may vary.

Cookie name	_efl_cookies_config_accepted
Purpose	Technical consent-management cookie. Remembers that the user has accepted the cookie notice configuration.
Data collected	Record of acceptance of the cookie configuration.
Duration	Persistent (~13 months)
Ownership	First-party (www.ebserco.com)
Other relevant details	—

Cookie name	_efl_cookies_ga_accepted
Purpose	Technical consent-management cookie. Remembers that the user has accepted analytics cookies.
Data collected	Record of acceptance of analytics cookies.
Duration	Persistent (~13 months)
Ownership	First-party (www.ebserco.com)
Other relevant details	—

Cookie name	PHPSESSID
Purpose	Technical cookie that keeps the user's session across pages. Necessary for the site to function.
Data collected	User session identifier.
Duration	Session
Ownership	First-party (www.ebserco.com)
Other relevant details	—

Cookie name	u.class
Purpose	Technical platform cookie. Enables the correct functioning and operation of the site.
Data collected	Technical browsing data.
Duration	Persistent (~6 months)
Ownership	Third-party (lefebvre.es)
Other relevant details	—

Cookie name	FPID
Purpose	First-party technical identification cookie used by the platform for the operation of the service.
Data collected	First-party technical identifier.
Duration	Persistent (~1 year)
Ownership	Third-party (lefebvre.es)
Other relevant details	—

Cookie name	_vwo_consent
Purpose	Technical consent-management cookie of the VWO tool. Stores the user's consent status.
Data collected	User consent status.
Duration	Persistent (~11 months)
Ownership	Third-party (lefebvre.es)
Other relevant details	—

Cookie name	didomi_token
Purpose	Technical cookie of the consent manager (Didomi CMP). Stores the user's consent preferences.
Data collected	Consent preferences and identifier.
Duration	Persistent (~5 months)
Ownership	Third-party (clientlink.es)
Other relevant details	—

Cookie name	euconsent-v2
Purpose	Technical cookie of the TCF standard (IAB). Stores the user's consent preferences for cookies and processing.
Data collected	TCF consent string.
Duration	Persistent (~5 months)
Ownership	Third-party (clientlink.es)
Other relevant details	—

Cookie name	SOCS
Purpose	Technical Google cookie. Stores the user's consent status regarding Google cookies.
Data collected	Google cookie consent status.
Duration	Persistent (~4 months)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	__Secure-BUCKET
Purpose	Technical/security Google cookie.
Data collected	Google technical data.
Duration	Persistent (~5 months)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	__Secure-ENID
Purpose	Technical/security Google cookie associated with the session and fraud prevention.
Data collected	Google technical and security data.
Duration	Persistent (~4 months)
Ownership	Third-party (Google — google.com)
Other relevant details	—

4.2.- DESCRIPTION OF PREFERENCE OR PERSONALISATION COOKIES

No preference or personalisation cookies on this Website.

4.3.- DESCRIPTION OF STATISTICS COOKIES

Cookie name	_ga
Purpose	Google Analytics cookie. Distinguishes users by assigning a randomly generated identifier.
Data collected	User identifier, aggregated site-usage data.
Duration	Persistent (~2 years)
Ownership	Third-party (Google Analytics — lefebvre.es / clientlink.es)
Other relevant details	—

Cookie name	_ga_
Purpose	Google Analytics 4 session-state cookies (e.g. _ga_11111111, _ga_5HN42CEGHV, _ga_GBR38NJ1D7, _ga_KF0CXDLYWB, _ga_0FEYCLFQND, _ga_EK9TWP2FLM). Persist the session state.
Data collected	Analytics session state.
Duration	Persistent (~2 years)
Ownership	Third-party (Google Analytics — lefebvre.es / clientlink.es)
Other relevant details	—

Cookie name	_gid
Purpose	Google Analytics cookie. Distinguishes users for 24 hours.
Data collected	User identifier, aggregated site-usage data.
Duration	Persistent (~1 day)
Ownership	Third-party (Google Analytics — lefebvre.es)
Other relevant details	—

Cookie name	_clck
Purpose	Microsoft Clarity analytics cookie. Retains a user identifier for behavioural metrics.
Data collected	Clarity user identifier.
Duration	Persistent (~11 months)
Ownership	Third-party (Microsoft Clarity — lefebvre.es / clientlink.es)
Other relevant details	—

Cookie name	_uetvid
Purpose	Microsoft analytics/measurement cookie (UET). Uniquely identifies visitors for analysis.
Data collected	Unique visitor identifier.
Duration	Persistent (~1 year)
Ownership	Third-party (Microsoft — lefebvre.es)
Other relevant details	—

Cookie name	_twpid
Purpose	Analytics/measurement cookie associated with tracking user activity.
Data collected	Tracking identifier.
Duration	Persistent (~10 months)
Ownership	Third-party (lefebvre.es)
Other relevant details	—

Cookie name	_vis_opt_s
Purpose	VWO analytics cookie. Detects whether the user is new or returning for testing and measurement.
Data collected	Visit count and status.
Duration	Persistent (~3 months)
Ownership	Third-party (VWO — lefebvre.es)
Other relevant details	—

Cookie name	_vis_opt_exp_77_combi
Purpose	VWO analytics cookie linked to the running of a specific experiment (A/B test).
Data collected	Assigned experiment variant.
Duration	Persistent (~3 months)
Ownership	Third-party (VWO — lefebvre.es)
Other relevant details	—

Cookie name	_vwo_ds
Purpose	VWO analytics cookie. Stores data for analyses and experiments.
Data collected	VWO analysis data.
Duration	Persistent (~1 month)
Ownership	Third-party (VWO — lefebvre.es)
Other relevant details	—

Cookie name	_vwo_uuid
Purpose	VWO analytics cookie. Generates a unique identifier to recognise the user in experiments.
Data collected	VWO unique identifier.
Duration	Persistent (~5 months)
Ownership	Third-party (VWO — lefebvre.es)
Other relevant details	—

Cookie name	_vwo_uuid_v2
Purpose	VWO analytics cookie. Generates a unique identifier to recognise the user in experiments.
Data collected	VWO unique identifier.
Duration	Persistent (~1 year)
Ownership	Third-party (VWO — lefebvre.es)
Other relevant details	—

4.4.- DESCRIPTION OF ADVERTISING COOKIES

Cookie name	_fbp
Purpose	Meta advertising cookie (Facebook Pixel). Identifies browsers to provide advertising and measurement services.
Data collected	Browser identifier for advertising.
Duration	Persistent (~2 months)
Ownership	Third-party (Meta / Facebook — lefebvre.es)
Other relevant details	—

Cookie name	__Secure-1PAPISID / __Secure-3PAPISID
Purpose	Google advertising cookies. Used to target and personalise ads and to maintain the security of the ad session.
Data collected	Advertising profile data and identification.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	__Secure-1PSID / __Secure-3PSID
Purpose	Google advertising cookies. Store account information and preferences to personalise ads.
Data collected	Ad identification and preferences.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	__Secure-1PSIDCC / __Secure-3PSIDCC
Purpose	Google (Google Ads) advertising cookies for ad delivery and security.
Data collected	Ad session data.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	__Secure-1PSIDTS / __Secure-3PSIDTS
Purpose	Google advertising/security cookies associated with the ad session.
Data collected	Ad session data.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	__Secure-1PSIDRTS / __Secure-3PSIDRTS
Purpose	Google advertising/security cookies associated with the ad session.
Data collected	Ad session data.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	AEC
Purpose	Google cookie that helps prevent malicious requests and fraudulent advertising from being attributed to a user.
Data collected	Advertising fraud-prevention data.
Duration	Persistent (~4 months)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	APISID
Purpose	Google advertising cookie. Personalises ads across Google services.
Data collected	Ad preferences and profile.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	HSID
Purpose	Google security and advertising cookie. Verifies account authenticity and prevents fraudulent use.
Data collected	Account security and ad data.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	NID
Purpose	Google advertising cookie. Stores user preferences to personalise ads.
Data collected	Ad preferences.
Duration	Persistent (~7 months)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	SAPISID
Purpose	Google advertising cookie. Personalises ads across Google services.
Data collected	Ad preferences and profile.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	SID
Purpose	Google security and advertising cookie. Contains account information to personalise ads and prevent fraud.
Data collected	Account and ad identification.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	SIDCC
Purpose	Google security cookie that protects user data against unauthorised access.
Data collected	Session security data.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

Cookie name	SSID
Purpose	Google security and advertising cookie. Stores information to personalise ads in Search.
Data collected	Ad identification and preferences.
Duration	Persistent (~1 year)
Ownership	Third-party (Google — google.com)
Other relevant details	—

5.- THIRD-PARTY OR PARTNER FUNCTIONALITIES

Additionally, this Website may make use of functionalities offered by third-party entities or partners which, in turn, carry out their own collection of browsing data for their own purposes.

In these cases, the corresponding information regarding the third-party functionalities used is provided. Please note that ECONOMIC BUSINESS SYSTEMS CONSULTING, S.L. is not responsible for the correct functioning of the links to the various third-party privacy and cookie policies, given that ECONOMIC BUSINESS SYSTEMS CONSULTING, S.L. cannot control when they are modified by the provider, so it will be the User's responsibility to check the updated content in the respective privacy and cookie policies of such third parties.

The third-party functionalities available on this Website are listed below (only those accepted by the user will be used), detailing the following information:

• Entity: Organisation that provides the functionality (example: Facebook, Google, etc.)
• Purpose: Service provided by the third-party entity (example: publishing videos on Youtube, publishing comments on Social Networks, Website traffic analytics, etc.)
• Website: URL where the privacy policy of the entity providing the service can be read
• Other relevant details: Any other relevant information.

[Complete one table for each third-party functionality used]

Entity
Purpose
Website
Other relevant details

6.- CONSENT FOR THE USE OF COOKIES

ECONOMIC BUSINESS SYSTEMS CONSULTING, S.L. shows the User information about the use of Cookies on the Website by means of a pop-up message in which the User may carry out the following actions, which will be stored in the browser as long as the User does not delete the history and stored Cookies:

• Accept all Cookies, whereby the User will be consenting to the use of the cookies set out in this Cookies Policy, for the periods indicated and under the established conditions.
• Reject all Cookies, except for those technical Cookies that are essential for the correct functioning of the Website.
• Modify the configuration of the use of Cookies, where the User may selectively accept or reject each Cookie and/or by type.
• Accept all services offered by third parties, whereby the User accepts that the Website makes use of services offered by third parties, taking into account that they collect and process data gathered during browsing in accordance with their own Cookie Policies.
• Reject all services offered by third parties, which will mean that the user will not be able to make use of the services offered by third parties on the website (Facebook, Youtube, Whatsapp, Instagram, etc.)
• Modify the configuration of the use of services offered by third parties, where the User may selectively accept or reject each service.
• Access the complete Cookies Policy of the Website, where all aspects of the use of Cookies are detailed.

Notwithstanding the above, the User will always be able to access the full text of the Cookies Policy and the usage configuration functionality in the footer of the Website.

7.- MODIFYING AND BLOCKING COOKIES

The User may configure the use of Cookies at their own discretion by means of the Cookie configuration option offered in the footer of the Website.

Regardless of the above, you can restrict, block and/or delete the Cookies of ECONOMIC BUSINESS SYSTEMS CONSULTING, S.L. or any other website, using the configuration of your own browser, bearing in mind that, in each browser, the procedure for configuring Cookies and History is different.

Below, we provide some links where you can find out how to configure the use of cookies in the most popular browsers:

• GOOGLE CHROME:
  https://support.google.com/accounts/answer/61416?co=GENIE.Platform%3DDesktop&hl=es
• MOZILLA FIREFOX:
  https://support.mozilla.org/es/kb/habilitar-y-deshabilitar-cookies-sitios-web-rastrear-preferencias
• MICROSOFT EDGE:
  https://support.microsoft.com/es-es/windows/eliminar-y-administrar-cookies-168dab11-0753-043d-7c16-ede5947fc64d
• SAFARI:
  https://support.apple.com/es-lamr/guide/safari/sfri11471/mac

In addition, you can also manage the cookie store in your browser through tools such as the following:

Ghostery: www.ghostery.com
Your online choices: www.youronlinechoices.com/es/

8.- CHANGES TO THE COOKIES POLICY

We may update the Cookies Policy of our Website. Therefore, Website Users are advised to review this policy each time they access our Website in order to be adequately informed about how and for what purposes we use cookies.