Professional societies
(Law 2/2007, of March 15, on professional companies)
Professional companies may be established in accordance with any of the corporate forms provided for by law and will be assigned the letter NIF that corresponds to the corporate form adopted. In the corporate name, the expression “professional” or “P” will appear after the indication of the corporate form in question.
- Original and photocopy of the public deed of incorporation, which includes the bylaws that govern the operation of the company.
- Certificate of registration of the company in the Commercial Registry (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 authorizes the bodies of the AEAT to verify his 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)