Skip to main content
Practical guide for completing census form 036

Community of owners under a horizontal property regime (H)

(Law 49/1960, of July 21, on horizontal property)

  • Original and photocopy of the deed or reliable document of the title constituting the horizontal property.
  • Photocopy of the first page of the Book of Minutes duly completed by the Property Registrar.
  • Photocopy of the NIF of the person who signs the census declaration, who must be the President of the Community. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF , provided that he/she authorizes the bodies of the AEAT to verify his/her identity data.
  • Original and photocopy of the Minutes or the document recording the appointment of the President.

Note: For practical reasons and to speed up census management, if it is proven that the Minutes Book has been duly completed by the Property Registrar, it can be understood that the community of owners is constituted and a definitive NIF can be assigned, without the need to provide the constitutive title.

However, if only the reliable document of the constitutive title of the horizontal property is provided, a provisional NIF will be assigned until the appropriate completion of the Minutes Book is justified.