RSM Spain Holding Company, SL and the related parties companies are members of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R 8DU. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. This email is only intended for the person(s) to whom it is addressed and may contain confidential information. Unless stated to the contrary, any opinions or comments are personal to the writer and do not represent the official view of the company. If you have received this email in error, please notify the company immediately by reply email and then delete this message irretrievably from your system. Please do not copy this email or use it for any purposes or disclose its contents to any other person. Any person communicating with the company by email will be deemed to have accepted the risks associated with sending information by email being interception, amendment and loss as well as the consequences of incomplete or late delivery.