MIQUEL Y COSTAS & MIQUEL, SA, responsible for the website, from now website OWNER, makes this document available to users, with which it pretends to comply with the obligations provided in Law 34/2002, of July 11, of Services of the Information Society and Electronic Commerce (LSSICE), BOE N.ยบ. 166, as well as informing all users of the website regarding the conditions of use.

Any person who accesses this website assumes the role of user, committing to the observance and strict compliance committing itself to the observance and rigorous fulfillment of the dispositions here arranged, as well as any other legal provision that may be applicable.

MIQUEL Y COSTAS & MIQUEL, SA reserves the right to modify any type of information that might appear on the website, without any obligation to provide advance notice or make users aware of said obligations, understanding the publication on the website as sufficient of MIQUEL Y COSTAS & MIQUEL, SA.


Domain name:

Commercial name: SMOKING PAPER


Tax Identification Number (NIF): A08020729

Registered office: Tuset 10, 7 Planta, 08006 Barcelona

Telephone: 932906100


Registered in the Mercantile Registry: Volume 8686, Folio 139, Page B-85067, Inscription 140


The website, including among other aspects, its programming, edition, compilation and other necessary elements for its operation, the designs, logos, text and/or graphics are the property of the website OWNER or, as appropriate, it holds a license or has express authorization from the authors. All website contents are duly protected by the intellectual and industrial property regulations, as well as registered in the corresponding public registers.

Regardless of the purpose for which they were intended, the total or partial reproduction, use, exploitation, distribution and commercialization, in any case requires the previous written authorization from the website OWNER. Any previously unauthorized use is considered a serious violation of the author's intellectual or industrial property rights.

The designs, logos, text and/or graphics outside the website OWNER and that may appear on the website, belong to their respective owners, who are responsible for any possible dispute that may arise regarding them. The website OWNER expressly authorizes third parties to directly link to the specific contents of the website, and in any case redirect to the main website of

The website OWNER recognizes in favor of their owners the corresponding intellectual and industrial property rights in favour of their holders. The mere mention or appearance on the website does not imply the existence of any rights or responsibility over them, nor does it imply endorsement, sponsorship or recommendation by the same.

In order to make any type of observation about any possible infringement of the intellectual or industrial property rights, as well as any of the contents of the website, you can do so through the email


The website OWNER is exempt from any type of responsibility derived from the information published on its website provided that this information has been manipulated or introduced by a third party outside the website.

Use of Cookies

This website may use technical cookies (small information files that the server sends to the computer of the person accessing the page) to carry certain functions that are considered essential for the correct operation and display of the website. The cookies used are, in any case, temporary, with the unique purpose of making the navigation more efficient, and they disappear when the user session ends. In no case, these cookies themselves provide personal data and will not be used to collect them.

Through the use of cookies it is also possible that the server where the web is located recognizes the browser used by the user in order to make navigation easier, allowing, for example, access by users who have previously registered to the areas, services, promotions or contests reserved exclusively for them without having to register for each visit. They can also be used to measure the audience, traffic parameters, control the progress and number of entries, etc., being in these cases technically dispensable cookies, but beneficial for the user. This website will not install dispensable cookies without the prior consent of the user.

This website uses its own and third-party cookies for analytical purposes and to show you personalized advertising based on a profile created from your browsing habits (for example, pages visited). Every user who visits the web is informed of the use of these cookies by means of a floating banner. In the case of accepting its use, the banner will disappear, although at any time you can revoke the consent and obtain more information by consulting our Cookies Policy.

The user has the possibility of configuring his browser to be alerted to the reception of cookies and to prevent their installation on his computer. Please, consult the instructions of your browser to expand this information.

Link policy

From the website, it is possible that you may be redirected to content from third-party websites. Since the website OWNER cannot always control the content posted by third parties on their respective websites, it does not assume any type of responsibility for these content. In any case, it will proceed to the immediate withdrawal of any content that could contravene national or international legislation, morality or public order, proceeding to the immediate withdrawal of the redirection to said website, making the content known to the competent authorities in question.

The website OWNER is not responsible for the information and content stored, by way of example but not limited to, in forums, chats, blog generators, comments, social networks or any other means that allows third parties to publish content independently on the website of the website OWNER. However, and in compliance with the provisions of articles 11 and 16 of the LSSICE, it is made available to all users, authorities and security forces, actively collaborating in the withdrawal or, where appropriate, blocking of all those contents that may affect or contravene national or international legislation, the rights of third parties or morality and public order. If the user considers that there is any content on the website that could be subject to this classification, please notify the website administrator immediately.

This website has been reviewed and tested to function properly. In principle, correct operation can be guaranteed 365 days a year, 24 hours a day. However, the website OWNER does not rule out the possibility of certain programming errors, or that force majeure, natural catastrophes, strikes or similar circumstances may occur that make access to the website impossible.

IP addresses

The website's servers can automatically detect the IP address and domain name used by the user. An IP address is a number automatically assigned to a computer when it connects to the Internet. All this information is recorded in a duly registered server activity file that allows the subsequent processing of the data in order to obtain only statistical measurements that allow knowing the number of page impressions, the number of visits made to the web servers, the order of visits, the access point, etc.


For the resolution of all controversies or issues related to this website or the activities carried out in it, Spanish legislation will be applied, to which the parties expressly submit, being competent for the resolution of all conflicts derived from or related to its use the Courts and Tribunals closest to BARCELONA.