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Practical guide for completing census form 036

Entities with shared ownership of agricultural holdings (E)

(Royal Decree 297/2009, of March 6, on shared ownership in agricultural holdings)

  • Original and photocopy of the private incorporation contract or, reliable document of the declaration of shared ownership of the agricultural holding being established, in which the co-owners (spouses or persons linked by a similar emotional relationship, registered in a public registry) appear, their share of participation, and the purpose of the community, signed by all co-owners.
  • Certificate of registration of the entity in the Shared Ownership Registry of the Ministry of Agriculture, Food and Environment or the equivalent body of the competent Autonomous Community (failing this, it will be sufficient to provide the reliable document of shared ownership of the agricultural holding in which the stamp of registration in that registry appears).
  • Photocopy of the NIF of the person who signs the census declaration, who must be the representative of the shared ownership (if it is the representative himself who appears before the Tax Administration, it will not be necessary to provide a photocopy of the NIF , provided that he authorizes the bodies of the AEAT to verify his identity data).
  • Original and photocopy of the document that proves the capacity of representation of the person signing the census declaration (this will not be necessary if it appears as such in the incorporation document).