2.12 Certification of the Secretary of the Board of Directors, declarant or representative

The certificate required in this section must be signed by the Secretary of the Board of Directors or, as the case may be, by the person performing their duties on the body that replaces said Board, and must also include their full name and Tax Identification Number (NIF) in the spaces reserved for this purpose.

This certification confirms that the signatories of the declaration are authorized to act on behalf of and for the account of the reporting entity, and that their appointments have not expired or been revoked on the date of signing the declaration.

In the event that the declaration corresponds to a permanent establishment or an entity under an income attribution regime established abroad with a presence in Spanish territory, subject to the Non-Resident Income Tax, the signatory must be the declarant or representative, and the date of signature must also be recorded.