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Practical guide for completing census form 036

Foundations (G)

(Law 50/2002, of December 26, on Foundations)

  • Original and photocopy of the public deed of incorporation, which will contain the Statutes that will govern its operation, as well as the identification of the founder(s).
  • Certificate of registration in the corresponding Registry of Foundations
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the foundation. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF, provided that the interested party authorizes the AEAT bodies to verify their 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 articles of incorporation or in the bylaws).

The creation of public sector foundations must be authorized by an Agreement of the Council of Ministers, which must be accredited at the time of the application.