Septiembre 2011


Valencia Avda. de Aragón, 30 Edificio Europa Valencia 46021 Telf: +34 96 307 09 00 Fax: +34 96 307 09 60 Vigo



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Valencia
Avda. de Aragón, 30 Edificio Europa Valencia 46021
Telf: +34 96 307 09 00
Fax: +34 96 307 09 60


Vigo
Avda. García Barbón, 106 Vigo 36201
Telf: +34 986 81 55 00
Fax: +34 986 81 55 06


Zaragoza
Maria Zambrano, 31 Ed. World Trade Center Torre Oeste - Plta. 16 Zaragoza 50018
Telf: +34 976 21 46 75
Fax: +34 976 23 55 40

For more information, please, visit www.deloitte.es


Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a


detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and deep local expertise to help clients succeed wherever they operate. Deloitte’s approximately 170,000 professionals are committed to becoming the standard of excellence.


This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, Deloitte Global Services Limited, Deloitte Global Services Holdings Limited, the Deloitte Touche Tohmatsu Verein, any of their member firms, or any


of the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or
action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication.

© 2011 Deloitte, S.L.




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