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Practical guide for completing census form 036

Cooperative Societies “S. Coop.” (F)

(Law 27/1999, of July 16, on cooperatives, Law 3/2009, of April 3, on structural modifications of commercial companies and the legislation of each Autonomous Community)

  • Original and photocopy of the public deed of incorporation, which must express the statutes that are to govern the operation of the company.
  • Certificate of registration of the company in the Registry of Cooperative Societies (failing this, it will be sufficient to provide the public deed of incorporation in which the stamp of the registration is printed will appear).
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the company. 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 (this will not be necessary if it appears as such in the articles of incorporation or in the bylaws).

In addition to the above documentation, credit cooperatives must provide a certificate of their registration in the Commercial Registry and insurance cooperatives in the special Registry of Insurance Entities. Consumer and user associations that adopt the legal form of a cooperative society, in addition to the above requirements, must prove their registration in the registry kept by the Ministry of Health, Social Services and Equality or in the corresponding registry of the Autonomous Communities that have assumed powers in this matter.