Last updated: October 1, 2026

BILLING AND TAXATION POLICY — VERSION 0.1

This Policy governs responsibilities related to invoicing, taxation, and financial documentation for services contracted through Wisdom.

Wisdom, the trade name of Oier Hernanz Arroyo, acts as an intermediary. The Service is contracted and provided directly between the Client and the Service Provider. Wisdom does not currently issue invoices or corrective invoices for or on behalf of Service Providers.

The professional is the provider of the service contracted by the client and is therefore responsible for complying with the tax and invoicing obligations applicable to their activity.

Where there is a legal obligation to issue an invoice, receipt, or other tax document for the service performed, it is the professional’s responsibility to provide it to the client in accordance with applicable regulations.

Wisdom does not replace the Service Provider in their tax, accounting, employment or administrative obligations. It issues only the documentation corresponding to its own charges, including the Service Fee and Premium when charged directly. Stripe processing a combined payment does not merge the two transactions or their issuers.

When the client requires an invoice corresponding to the service performed, they must request it from the professional where the professional is required to issue one.

The professional will be responsible for correctly including the information legally required, such as their identity or company name, tax identification number, description of the service, taxable base, taxes, and recipient information where necessary.

The Provider may attach to the reservation the invoice that has been issued by its own means, so that the Client can consult or download it. The upload does not authorize Wisdom to issue, renumber, modify or rectify it, and does not certify its authenticity or fiscal validity. Wisdom may carry out technical controls and act in the event of incidents or legal requirements.

Each professional is responsible for ensuring that the tax information they provide to Wisdom is truthful, complete, and up to date.

This includes, where applicable, their name or company name, NIF or other tax identifier, tax address, tax regime, and any other information necessary to legally carry out their activity.

Wisdom does not routinely audit registrations or the declared tax situation. It may request and verify information where necessary for payments, legal due diligence, reporting to authorities or handling indications of irregularities. Identity or payment verifications do not in themselves establish the Service Provider’s tax compliance.

The amounts corresponding to the professional for their work constitute consideration for a service provided by that professional.

It is the professional’s responsibility to determine the tax treatment applicable to their activity and to each transaction, including, where applicable, VAT or other taxes, exemptions, reporting obligations, and any administrative or tax registration required.

Wisdom does not determine the individual tax status of each user and does not provide personalized tax advice.

The ability to publish or receive payment for a service through Wisdom does not mean that Wisdom has confirmed that the professional complies with all tax, employment, or administrative obligations applicable to their activity.

“Individual” identifies the natural person who has selected and confirmed that condition when setting up the collection, without Wisdom having audited their tax situation. “Self-employed / Company” identifies the person who declares to be registered and act in that condition. Neither label is a certification issued by Wisdom.

The actual condition and obligations depend on the activity and regulations, not the app label. Selecting Private does not imply being exempt from taxes, registrations or billing; Selecting Self-Employed / Company does not automatically certify compliance with these requirements.

The user must confirm and keep their condition updated and carry out the required registrations, declarations and procedures. If there is an obligation to bill, you must comply with it even if the app does not show a billing panel, correcting its classification and providing documentation by an appropriate means.

The Service Provider bears the consequences attributable to a false declaration or their own non-compliance. Wisdom does not become a guarantor of the Service Provider’s tax situation by hosting the profile or processing the payment, without prejudice to its own legal duties and duties to act in response to irregularities.

Wisdom may provide information or documents relating to a booking, including its reference, contracted service, professional, client, amounts, payments, deposits, refunds, or transaction status.

The reservation summary and proof of payments or refunds are informative. They must separately identify the Provider, its amount and the Service Fee; They will not be presented as an invoice for the work issued by Wisdom. Wisdom's own invoices and those provided by the Provider will be identified as different documents.

A booking summary, payment confirmation, or receipt generated by the platform does not replace an invoice where an invoice is legally required.

A booking may be subject to cancellations, refunds, or changes in its amount in accordance with the Booking Policy and Cancellation Policy.

If an adjustment affects an invoice of the Provider, only the Provider must issue and provide the appropriate rectification. Wisdom rectifies its own documents where appropriate. A refund does not in itself give rise to a corrective invoice from the Provider generated by Wisdom.

Wisdom will display and retain, where applicable, information relating to financial movements carried out within the platform.

Each session generated within a recurring booking constitutes an individual transaction for the purposes of Wisdom’s operation.

Charges, refunds, and documentation associated with each session are managed independently.

The professional is responsible for documenting each transaction for tax purposes in the form and at the time legally required.

Wisdom may collect, retain, verify, and disclose users’ financial or tax information where there is a legal obligation to do so.

This may include reporting obligations applicable to digital platform operators, such as those arising from DAC7, as well as requests from tax, judicial, or administrative authorities.

Disclosure of information by Wisdom does not replace any tax returns or declarations that the professional is required to make themselves.

Wisdom may retain information relating to bookings, payments, refunds, and associated documentation for the periods necessary to comply with its legal and tax obligations, fraud prevention requirements, dispute resolution, and defense of rights.

The retention and processing of personal data is also governed by the Privacy Policy.

Each user is responsible for the accuracy of the tax information they provide and for complying with the obligations applicable to their specific situation.

Wisdom will not be responsible for breaches arising exclusively from false, incomplete, or incorrect information provided by the user, failure to file tax returns, or failure to comply with obligations that are the responsibility of the service provider.

The above does not limit any responsibilities that legally correspond to Wisdom for its own actions or obligations.

Wisdom may update this Policy to adapt it to legislative changes, new invoicing functionalities, or modifications to the operation of the platform.

Where a change is relevant, Wisdom will communicate it through appropriate means.

For technical incidents regarding access or uploading of documents and queries about Wisdom's own documentation, use support or hello@wisdomapp.es. The invoice for the work and its corrections must be requested from the Provider; Wisdom can facilitate communication without assuming its broadcast.

Wisdom