Terms of Service

Welcome to Virtus Advisory LLC. These Terms of Service (“Terms”) govern your access to and use of our website, www.virtusadvisorypr.com (the “Website”), and any services, information, or materials provided through the Website (collectively, the “Services”).

By accessing or using our Website, you acknowledge that you have read, understood, and agree to be bound by these Terms and our Privacy Policy. If you do not agree to these Terms, please do not use our Website.

You must be 18 years or older to use this Website.

1. Description of Services

Services Offered

Virtus Advisory LLC is a Puerto Rico-based professional tax and business advisory firm providing:

• Tax planning and consulting services
• Puerto Rico Act 60 advisory and decree application assistance
• Tax compliance and preparation services
• Business structure and entity formation guidance
• Ongoing tax and accounting support

Website Purpose

This Website provides general information about our services, educational content regarding Puerto Rico tax incentives, online qualification assessment for prospective clients, and contact functionality. This Website does not provide personalized professional advice.

2. Professional Disclaimer

No Personalized Advice

The information presented on this Website:

• Is generic in nature and not tailored to your specific circumstances
• Does not consider your individual tax situation, financial position, or goals
• Should not be relied upon as a substitute for personalized professional advice
• May not reflect the most current legal or regulatory developments
• Does not constitute a recommendation to take any specific action

Consultation Required

You should not take, or refrain from taking, any action based solely on information from this Website without first consulting with a qualified tax professional who can review your specific situation. Tax laws are complex and vary based on individual circumstances.

Puerto Rico Act 60 Disclaimer

Information regarding Puerto Rico Act 60 tax incentives is subject to specific qualification requirements, approval by the Department of Economic Development and Commerce (DDEC), ongoing compliance obligations, and changes in law or regulations.

IRS Circular 230 Disclosure

3. Limitation of Liability

Disclaimer of Warranties

TO THE FULLEST EXTENT PERMITTED BY LAW, VIRTUS ADVISORY LLC DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, ACCURACY, COMPLETENESS, OR RELIABILITY OF CONTENT, AND UNINTERRUPTED OR ERROR-FREE OPERATION.

Limitation of Damages

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, VIRTUS ADVISORY LLC, ITS OFFICERS, EMPLOYEES, AGENTS, AND AFFILIATES SHALL NOT BE LIABLE FOR ANY:

• Direct, indirect, incidental, special, consequential, or punitive damages
• Lost profits, revenue, data, or business opportunities
• Damages resulting from use or inability to use the Website
• Damages arising from errors, omissions, or inaccuracies in content
• Damages from reliance on information provided on the Website
• Damages from unauthorized access or alteration of your data

If, notwithstanding the above limitations, Virtus Advisory LLC is found liable for any damages, our total aggregate liability shall not exceed the amount you paid us for services in the six (6) months preceding the claim, or $100, whichever is less.

4. Indemnification

You agree to defend, indemnify, and hold harmless Virtus Advisory LLC and all employees, agents, contractors, and affiliates from and against any and all claims, damages, obligations, losses, liabilities, costs, or expenses (including reasonable attorneys' fees) arising from:

• Your use of the Website or violation of these Terms
• Violation of any law or regulation
• Violation of any third-party rights
• False, inaccurate, or misleading information you provide
• Decisions made based on Website information without professional consultation

This indemnification obligation survives termination of your use of the Website.

5. User Conduct and Acceptable Use

You may use this Website only for lawful purposes and in accordance with these Terms. You agree NOT to:

• Attempt to gain unauthorized access to our systems or networks
• Use automated tools (bots, scrapers, crawlers) without permission
• Interfere with or disrupt the Website's functionality
• Introduce viruses, malware, or other harmful code
• Copy, reproduce, or distribute Website content without permission
• Provide false or misleading information in forms or communications
• Impersonate another person or entity
• Use the Website to violate any applicable law or regulation

Violation of these terms may result in immediate termination of your access, legal action, and reporting to law enforcement authorities.

6. Intellectual Property Rights

All content on this Website, including text, graphics, logos, images, software, code, functionality, design, trademarks, service marks, and trade names, is the exclusive property of Virtus Advisory LLC and is protected by United States copyright laws, Puerto Rico intellectual property laws, and international copyright treaties.

“Virtus Advisory,” the Virtus Advisory logo, and related marks are trademarks of Virtus Advisory LLC. You may not use these marks without our prior written permission.

We grant you a limited, non-exclusive, non-transferable, revocable license to access and view Website content for personal, non-commercial use. This license does not permit reproduction for commercial purposes, distribution, modification, or use in any manner that implies endorsement.

7. Third-Party Links and Services

This Website may contain links to third-party websites. We provide these links for convenience only. Inclusion of any link does not imply endorsement, affiliation, or responsibility for third-party content or practices. Your use of third-party websites is subject to their own terms of service and privacy policies.

8. Privacy and Data Protection

Your privacy is important to us. Our collection, use, and protection of your personal information is governed by our Privacy Policy, which is incorporated into these Terms by reference.

By using this Website, you also agree to our Privacy Policy. Key points include: we collect personal information you provide voluntarily, we use cookies and tracking technologies, and we do not sell your personal information.

9. Electronic Communications

By using this Website and providing your email address or phone number, you consent to receive electronic communications from us, including responses to inquiries, confirmations, and service-related notifications. You may opt out of marketing communications at any time.

10. Modifications to Terms

Virtus Advisory LLC reserves the right to modify, amend, or update these Terms of Service at any time. When we make material changes, we will update the “Last Updated” date and may post a prominent notice or send an email notification.

Your continued use of the Website after changes constitutes acceptance of the modified Terms. You are responsible for regularly reviewing these Terms to stay informed of updates.

11. Termination

We reserve the right to suspend or terminate your access to the Website at any time, for any reason, including violation of these Terms, providing false information, or engaging in prohibited activities. Upon termination, your right to use the Website ceases immediately, and any disclaimers, limitations of liability, and indemnification obligations survive.

12. Governing Law and Jurisdiction

These Terms of Service shall be governed by and construed in accordance with the laws of the Commonwealth of Puerto Rico and applicable federal laws of the United States, without regard to conflict of law principles.

You agree that any legal action or proceeding arising out of or relating to these Terms or your use of the Website shall be brought exclusively in the courts of the Commonwealth of Puerto Rico or the United States District Court for the District of Puerto Rico.

By using this Website, you irrevocably consent to the personal jurisdiction of these courts and waive any objection to venue in these courts.

13. Dispute Resolution

Before initiating any legal action, you agree to first attempt to resolve any dispute informally by contacting us at arodriguez@virtusadvisorypr.com with a detailed description of the dispute and allowing 30 days for good faith negotiation.

YOU AGREE THAT ANY DISPUTE SHALL BE BROUGHT IN YOUR INDIVIDUAL CAPACITY, AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, OR REPRESENTATIVE PROCEEDING.

14. Professional Standards and Ethics

Virtus Advisory LLC adheres to professional standards established by the American Institute of Certified Public Accountants (AICPA), Statements on Standards for Tax Services (SSTS), Puerto Rico Board of Accountancy regulations, and IRS Circular 230 requirements.

When a professional relationship is established through a signed engagement letter, we maintain strict confidentiality of client information and follow professional record-keeping standards. Note: Confidentiality protections apply only to formal client engagements, not casual Website use.

15. Severability and Entire Agreement

If any provision of these Terms is found to be unlawful, void, or unenforceable, that provision shall be severed, and the remaining provisions shall remain in full force and effect.

These Terms of Service, together with our Privacy Policy, constitute the entire agreement between you and Virtus Advisory LLC regarding your use of the Website.