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Practical guide for completing census form 036

Investment funds “FI” (V)

(Law 35/2003, of November 4, on collective investment institutions)

  • Authorization from the National Securities Market Commission for its constitution
  • Original and photocopy of the contract between the management company and a depositary, which may be formalized in a public deed.
  • Justification of registration in the corresponding administrative registry of the National Securities Market Commission.
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the entity. 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 document that proves the capacity of representation of the person signing the census declaration.

The registration of investment funds in the Commercial Registry will be discretionary.

Note: There are certain Funds that, due to certain circumstances, require an identification number ( LEI ), which is granted to them by the Commercial Registry, before their registration in the Registry of the National Securities Market Commission, for which they need a provisional NIF which will be assigned provided that they provide the following documentation along with the 036:

  • Original and photocopy of the contract between the management company and a depositary, which may be formalized in a public deed.
  • Original and photocopy of the document that proves the data and the capacity of legal representation, which must be the management company of the Fund
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the entity or the natural person designated by the legal entity administrator
  • Original and photocopy of the document that proves the capacity of representation of the person signing the census declaration.