Electoral coalitions (V)

(Organic Law 5/1985, of June 19, of the General Electoral Regime (LORG) and Instruction 1/2010, of September 9, of the Central Electoral Board)

An electoral coalition is a grouping of different political parties with the aim of presenting a single candidacy in an electoral process. They may be considered as entities lacking legal personality that constitute an economic unit or separate assets susceptible to taxation, or more properly, susceptible to tax obligations, as referred to in article 35.4 of the General Tax Law.

• Original and photocopy of the document accrediting the Coalition Pact of the parties or federations, which includes, in addition to the parties that comprise it, the name of the coalition, the rules by which it is governed and the persons in charge of its management or coordination bodies.
• Authorization of the competent Electoral Board.
• Photocopy of the NIF of the person who signs the census declaration, who must be a person with capacity or a representative. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF, provided that the interested party authorizes the AEAT bodies to verify their identity data.
• Photocopy of the document that proves the status of the person who signs the census declaration.

For reasons of simplification and streamlining of census management, coalitions will not be deregistered each time a term ends and will not be re-registered when the next election begins. However, the representatives assume the responsibility of communicating the withdrawal of the coalition if it is not re-formed for the following election, without prejudice to the fact that said coalition must comply with its pending tax obligations (informative declarations).