Cookie policy
Last updated: 17/04/2026
1.- BACKGROUND
In accordance with Spanish legislation governing the use of cookies in connection with electronic communications services, particularly Article 22.2 of Act 34/2002 of 11 July on Information Society Services and Electronic Commerce, we provide information about the cookies used on the IBACMA 2005 SL website and the reasons for their use.
2.- WHAT ARE COOKIES?
A cookie is a file downloaded to your computer or device when you access certain websites. Cookies can, among other things, store and retrieve information about a user’s browsing habits or device and, depending on the information they contain and how the device is used, may be used to recognise the user. Cookies do not necessarily provide information that directly identifies an individual.
3.- TYPES OF COOKIES
3.1.- According to the entity managing them
a.- First-party cookies: cookies sent to the user’s terminal equipment from equipment or a domain managed by the website publisher and from which the service requested by the user is provided.
b.- Third-party cookies: cookies sent to the user’s terminal equipment from equipment or a domain not managed by the website publisher, but by another entity that processes the data obtained through the cookies.
3.2.- According to their purpose
Cookies may be used for different purposes. Depending on the purpose for which the data obtained through them are processed, they may include the following categories:
a) Technical cookies: cookies that enable users to browse a website, platform or application and use the available options or services. This includes cookies used by the publisher to manage and operate the website and enable its functions and services, such as controlling traffic and data communication, identifying a session, accessing restricted areas, managing forms, applying security measures or remembering the user’s cookie-consent choice.
Technical cookies are exempt from the consent requirements under Article 22.2 of the LSSI when they are strictly necessary to provide a service expressly requested by the user. If they are also used for non-exempt purposes, they will be subject to those requirements.
b) Preference or personalisation cookies: cookies that remember information so that users can access the service with certain characteristics, such as language, the number of results displayed, the appearance of the service depending on the browser, or the region from which the service is accessed.
Where users choose these characteristics themselves and the cookies are used solely to implement that choice, they may be regarded as necessary to provide an expressly requested service.
c) Analytics or measurement cookies: cookies that enable their controller to monitor and analyse the behaviour of users on the websites to which they are linked. The information collected is used to measure website activity and introduce improvements based on analysis of usage data.
d) Behavioural advertising cookies: cookies that store information about user behaviour obtained through continuous observation of browsing habits, in order to create a specific profile and display advertising based on that profile. The review performed did not identify any statement by IBACMA that behavioural advertising is used.
3.3.- According to how long they remain active
a) Session cookies: cookies designed to collect and store data while the user accesses a website. They normally disappear when the browser session ends.
b) Persistent cookies: cookies whose data remain stored on the terminal and may be accessed and processed for a period defined by the cookie controller, ranging from a few minutes to several years.
4.- LIST OF COOKIES USED BY THIS WEBSITE
Cookies may facilitate browsing and access to website services, remember certain preferences and allow the website’s operation to be analysed so that improvements can be made. Non-essential cookies should only be installed after obtaining the user’s consent.
Based on the website’s public information and the technical review carried out on 5 June 2026, the following cookies or equivalent mechanisms may be used:
| Name | Entity | Expiry | Purpose |
| Consent preference (cookie or equivalent local storage) | IBACMA 2005 SL | Persistent; until deleted or changed | Remember whether the user accepted or rejected non-essential cookies and avoid repeatedly displaying the notice. |
| PHPSESSID (if generated) | IBACMA 2005 SL | Session | Maintain an anonymous technical session and support the secure operation of forms or internal website functions. |
| _ga | Google LLC | Up to 2 years | Distinguish users pseudonymously and generate usage statistics through Google Analytics, only after consent has been given. |
| _ga_<ID> | Google LLC | Up to 2 years | Maintain session state and measurements for a specific Google Analytics property. The suffix varies according to the configured identifier. |
Verification note: some technical names, especially the consent and session cookies, depend on the website configuration. They should be checked again in the browser developer tools after any change to the platform, Analytics tag or consent manager.
5.- WITHDRAWAL OF CONSENT AND DELETION OF COOKIES
Users may accept or reject cookies through the website’s consent banner and may subsequently withdraw or change their consent. Cookies may also be blocked or deleted through the browser settings. Deleting technical cookies may affect the operation of certain website functions.
6.- THIRD-PARTY SERVICE PROVIDERS
The following third-party service providers use technology that may require cookies:
| Provider | Purpose of the service and cookie | Provider information |
| GOOGLE LLC | Website analytics and statistical measurement through Google Analytics, subject to the user’s consent. | https://policies.google.com/privacy | https://developers.google.com/analytics/devguides/collection/ga4/cookie-usage |