Image:Logotipo de Suma Gestión Tributaria.jpg

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Logotipo_de_Suma_Gestión_Tributaria.jpg‎ (411 × 254 pixels, file size: 9 KB, MIME type: image/jpeg)

[edit] Licensing

This is a logo of an organization, item, or event, and is protected by copyright and/or trademark. It is believed that the use of low-resolution images on the English-language Wikipedia, hosted on servers in the United States by the non-profit Wikimedia Foundation, of logos for certain uses involving identification and critical commentary may qualify as fair use under United States copyright law. Any other uses of this image, on Wikipedia or elsewhere, may be copyright infringement. Certain commercial use of this image may also be trademark infringement. See Wikipedia:Non-free content and Wikipedia:Logos. This tag must have an accompanying fair use rationale which must be unique to the usage of THIS image in each article in which it is used. You must also give the source and copyright information for all fair-use images uploaded. Use of the logo here does not imply endorsement of the organization by Wikipedia or the Wikimedia Foundation, nor vice versa.

[edit] Fair use rationale

The use of this logo, Suma Gestión Tributaria, is believed to be fair use, for the reasons:

• The image is the logo of a Public Administration Body of Spain, the presumed trademark holder, and its inclusion in article Suma Gestión Tributaria adds significantly to the content by allowing a visual representation of the logo in an article which makes specific reference to the company in question.
• No free equivalent is available that would adequately give the same information, and none could be created as such.
• The image is freely available from Suma.
• The image is freely available from other sources: on internet, at [www.suma.es], Spanish newspapers and its inclusion here is believed not to make it significantly more accessible than it already is.
• It is believed the inclusion of the logo on Wikipedia does not limit Suma Gestión Tributaria 's ability to exploit.

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