Cookie Policy
What this site stores in your browser, what it will store later on, and what you can do about it.
This site installs no cookies unless you allow it. The first time you visit you will see a notice. If you decline, nothing is installed and the site works exactly the same. If you accept advertising, the three cookies described below are installed, and they serve to tell which ads bring enquiries. There is no analytics, no profiling and no cross-site tracking.
1. What cookies are
A cookie is a small text file that a website saves in your browser when you visit it. Among other things, they are used to remember your preferences, keep you signed in, or measure how a page is used.
Alongside cookies there are other browser storage technologies with equivalent effects, such as local storage. This policy treats them the same way, because the law looks at the effect and not at the name.
2. What this site stores in your browser
That is up to you. Without your permission, nothing: no cookies, first-party or third-party, and no identifier that would let you be recognised on later visits. You can check this in the storage section of your browser's developer tools.
The only thing stored without asking is your own decision about the notice, so you are not bothered again on every page. It is kept in the browser's local storage, not in a cookie, it never travels to any server, and it disappears if you clear this site's data. It is the storage strictly needed to provide a service you asked for yourself — that your choice be respected — and it is therefore exempt from article 22.2 of Spanish Law 34/2002.
3. The measurement and advertising cookies, and how you are asked
The practice advertises on Google, and it also counts how many people visit the site and which pages they read. Both require cookies that are not necessary for the site to work, and therefore require your permission. Article 22.2 of Spanish Law 34/2002 requires it to be obtained before they are installed. This is how you are asked:
- The notice appears the first time you visit, before anything is installed.
- Accept and decline are two identical buttons, the same size and the same colour. Declining does not cost you an extra click, and does not leave you with a worse site.
- Until you accept, Google's code is not even downloaded. It is not loaded and switched off: it is not requested at all.
- If you decide nothing, nothing is installed. Silence does not count as permission.
There are three categories, and you can accept some and decline others. The service that counts visits is Google Analytics; the one that measures the ads is Google Ads. Both are provided by Google Ireland Limited.
| Category | What for | Needs your permission |
|---|---|---|
| Necessary | Remembering the decision you make in the notice. | No. It is the storage strictly needed to respect your choice. |
| Measurement | Counting visits and seeing which pages get read, so that what gets written about is what people actually ask. | Yes. |
| Advertising | Measuring whether the Google ads bring real enquiries. | Yes. |
The cookies it installs
| Cookie | Set by | What it does | How long |
|---|---|---|---|
_ga | This site | Tells one visitor from another so the same person is not counted ten times. It does not store who you are: only that you are someone other than the last one. | 400 days from your last visit |
_ga_ followed by ten characters | This site | Keeps track of the visit in progress: whether you have just arrived or have been reading for a while. | 400 days from your last visit |
_gcl_au | This site | Makes it possible to tell which ads bring enquiries and which do not. | 90 days |
_gcl_aw | This site | Stores the identifier of the ad click you arrived through. Only set if you did arrive from an ad. | 90 days |
_gcl_dc | This site | The same, for ads on Google's display network. | 90 days |
The 90 days of the advertising cookies are Google's default period, which this site does not change. The 400 days of the measurement ones are set by hand. Google's default is two years, but since August 2022 Chrome caps any cookie at 400 days: leaving the two years would have meant stating a period here that some browsers honour and others do not. They are configured at 400 and 400 is how long they last, in all of them.
“From your last visit” is literal: every time you come back, the clock starts again. If you stop visiting, the cookie expires 400 days after the last time you did.
None of these cookies stores your name, your email address or anything you write. They are for counting, not for identifying you. Nor are they used to show you ads on other websites: all that is measured here is whether an ad ended in an enquiry.
If you accept advertising, Google may also set cookies on its own domains, such as doubleclick.net. Those are not under this site's control: their detail is in Google's own cookie policy.
4. How to change your decision
You can change your mind at any time from this button, with no explanation needed and at no greater cost than the first time:
Withdrawing permission is as easy as giving it, and doing so does not affect the lawfulness of processing carried out beforehand. If you withdraw it, the cookies stop being installed; any already set can be deleted from your browser, as explained below.
5. Third-party services involved in loading the page
Although no cookies are installed, loading this site involves communication with the providers listed below. None of them installs cookies.
There are as few as possible: the typefaces, which used to be fetched from Google Fonts on every visit, have been hosted on this same domain since October 2026. Reading this site therefore no longer involves any communication with Google.
Hosting — Cloudflare, Inc.
The site is hosted on Cloudflare's network, which temporarily logs technical connection data — including the IP address — in order to deliver the content and protect the infrastructure against attacks. This processing is necessary for the page to work and relies on the legitimate interest in the security of the service. Cloudflare installs no cookies on this site.
Contact form — Web3Forms
The form on the contact page is sent through the Web3Forms service, which receives the message and forwards it to the practice's mailbox. It only comes into play when you press send: it plays no part in simply reading the site, and it installs no cookies. The detail of how that data is handled is in the Privacy Policy.
6. How to control cookies in your browser
Regardless of all the above, you can set your browser to block or delete cookies from any website. You will find the instructions in each browser's help pages:
7. Controller and contact
Yayi Martín — Tax and financial advice
C/ María Mérida Pérez, 6 bajo
38001 Santa Cruz de Tenerife, Spain
For any question about this policy, or to exercise your data protection rights, you can write to the address given. See also the Legal Notice and the Privacy Policy.
8. Updates
This policy may change when the tools used on the site change, or when the applicable rules do. The version in force is always the one published on this page.
Last updated: October 2026.