Political groups (V)

(Municipal political groups and parliamentary groups in Congress and the Senate 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)

The political groups of the Local Corporations will attach a copy of the incorporation document referred to in article 24.1 of Royal Decree 2,568/86 approving the Regulations of Organization, Functioning and Legal Regime of Local Corporations. This document will be signed by all members of the group and will have been submitted to the General Secretariat of the Corporation.

The parliamentary groups of the Congress and the Senate will attach a copy of the constitution documents referred to in article 24 of the Regulations of the Congress of Deputies of February 10, 1982 and article 28 of the Regulations of the Senate of May 3, 1994, and which must include the nominal list of all the members of the group.

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 he/she authorizes the bodies of the AEAT to verify his/her 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, political groups will not be deregistered each time a term ends and will not be registered when the next begins. However, the representative of each group assumes the responsibility of communicating the withdrawal of the group if it is not re-established in the following term, without prejudice to the fact that said group must comply with its pending tax obligations (informative declarations).