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Practical guide for completing census form 036

Temporary Business Associations “UTE” (OR)

(Law 18/1982, of May 26, on the Tax Regime of Groups and Temporary Unions of Companies and Regional Industrial Development Societies)

  • Original and photocopy of the public deed, which will state, among other terms, the name or corporate name, which will be that of one, several or all of the member companies, followed by the expression “Temporary Union of Companies, Law 18/1982”.
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative.
  • 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 deed)

In order to benefit from the special tax regime for Temporary Business Associations, these entities must register in the Special Registry of Temporary Business Associations attached to the AEAT , whose management and maintenance is currently carried out by the Tax Management Departments or Administrations of the AEAT .

Registration in the aforementioned Registry is voluntary, so registration cannot be required as a requirement to grant the definitive NIF , although non-registered companies will be informed of the characteristics of the special regime. Nor may the modification or withdrawal of a Temporary Business Association be conditioned on prior registration.