Civil societies (J)

(Articles 1665 and following of the Civil Code)

(Law 27/2014, of November 27, on Corporate Tax)

(Law 2/2007 of March 15 on professional companies)

The legal forms included in this civil society key are:

The documentation that must be provided is the following:

Original and photocopy of the private incorporation agreement, or public deed, which includes the identification of all partners. A civil partnership must be established in a public deed when real estate or property rights are contributed to it.
Photocopy of the NIF of the person who signs the census declaration, and who must be one of the partners, or their representative, in which case they must attach a photocopy of the document that accredits this. 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 accredits the representation of the person signing the census declaration. It will not be necessary, if it appears as such in the incorporation document.
Settlement of the Tax on Property Transfers and Documented Legal Acts, where applicable.
In the case of professional companies that adopt the legal form of a civil company, their registration in the Commercial Registry will be mandatory.