Public Sector

Definitions

In accordance with Article 2 of Law 40/2015, of October 1, on the legal regime of the Public Sector, this Law applies to the Public Sector which includes:

The General Administration of the State.
The Administrations of the Autonomous Communities.
The Entities that make up the Local Administration.
The institutional public sector.

Section 2 of the aforementioned article 2 indicates that the Institutional Public Sector is made up of:

Any public bodies and public law entities linked to or dependent on the Public Administrations.
Private law entities linked to or dependent on Public Administrations shall be subject to the provisions of this Law that specifically refer to them, in particular to the principles set forth in article 3, and in any case, when they exercise administrative powers.
Public universities will be governed by their specific regulations and, additionally, by the provisions of this Law.

According to section 3 of the aforementioned article 2, the following are considered Public Administrations :

The General Administration of the State,
The Administrations of the Autonomous Communities,
The Entities that make up the Local Administration,
As well as the public bodies and entities governed by public law provided for in letter a) of section 2.

In accordance with article 84 of Law 40/2015, on the composition and classification of the State Institutional Public Sector, the following entities make up the State Institutional Public Sector :

Public bodies linked to or dependent on the General State Administration, which are classified as:
1. Autonomous bodies.
2. Public Business Entities.
Independent administrative authorities.
State-owned trading companies.
The consortia.
Public sector foundations.
Funds without legal personality.
Non-transferred public universities.

According to the First Transitional Provision of Law 40/2015, on the composition and classification of the institutional public sector, the composition and classification of the State institutional public sector provided for in Article 84 shall apply only to public bodies and entities comprising the State institutional public sector that are created after the entry into force of the Law and to those that have been adapted in accordance with the provisions of the Fourth Additional Provision.

For its part, the Second Transitional Provision of Law 40/2015, on existing public entities and bodies, provides the following:

All bodies and entities comprising the state public sector at the time of entry into force of this Law shall continue to be governed by their specific regulations, including the budgetary regulations applicable to them, until they adapt to the provisions of the Law in accordance with the provisions of the Fourth Additional Provision.
However, as long as it is not contrary to its specific regulations:
1. Public bodies existing at the time of entry into force of this Law and from that moment on will apply the principles established in Chapter I of Title II , the control regime provided for in article 85 and 92.2, and the provisions of articles 87, 94, 96, 97 if they are transformed, merged, dissolved or liquidated after the entry into force of this Law.
2. State-owned commercial companies, consortia, foundations and funds without legal personality existing at the time of entry into force of this Law shall apply from that moment on, respectively, the provisions of Chapter V, Chapter VI , Chapter VII and Chapter VIII of Title II.

Inventory of State, Autonomous and Local Public Sector Entities

Article 82 of Law 40/2015 states:

The Inventory of Entities of the State, Autonomous and Local Public Sector is configured as a public administrative registry that guarantees public information and the organization of all the entities comprising the institutional public sector, regardless of their legal nature.
The integration and management of said Inventory and its publication will depend on the General Intervention of the State Administration and the collection and processing of the information sent by the Autonomous Communities and local Entities for the formation and maintenance of the inventory will depend on the General Secretariat of Autonomous and Local Coordination.
The Inventory of Public Sector Entities shall contain, at least, updated information on the legal nature, purpose, sources of financing, ownership structure, where applicable, the status of own means, accounting, budgetary and control regimes, as well as the classification in terms of national accounting, of each of the entities comprising the institutional public sector.
At least, the creation, transformation, merger or extinction of any entity comprising the institutional public sector, whatever its legal nature, will be registered in the Inventory of Entities of the State, Autonomous and Local Public Sector.
Law 40/2015 establishes the obligation to register the creation, transformation or extinction of any entity comprising the institutional public sector in the new Inventory of Entities of the State , Autonomous and Local Public Sector. This registration will be necessary requirement to obtain the definitive tax identification number from the State Tax Administration Agency. This registry will provide complete, reliable and public information on the number and types of public bodies and entities existing at any given time.

In this regard, Article 83.2 of Law 40/2015, on registration in the Inventory of Entities of the State, Autonomous and Local Public Sector, provides the following:

c) For the assignment of the definitive Tax Identification Number and the identification letter corresponding to the entity, in accordance with its legal nature, the Tax Administration will need to provide certification of the entity's registration in the Inventory of Entities of the State, Autonomous and Local Public Sector.

Applications for NIF with prior authorization, article 22.3, 22.4 and article 23.4 RGAT :

Organizations without their own legal personality, Departments, Councils, Dependencies, Higher Bodies or sectors of activity dependent on the different Public Administrations or Public Organizations with their own legal personality (P, Q, S depending on the Administration or Organization on which they depend).
Publicly owned educational centres (P, S depending on the Administration on which they depend).
Health or care centres dependent on the Social Security Management Entities (S).
Government bodies and health or care centres of the Spanish Red Cross (Q)
Public Records (P, S depending on the Administration on which it depends).
Courts, Tribunals and Chambers of the Courts of Justice (P, S depending on the Administration on which it depends).
Official Bulletins when they do not have their own legal personality (P, S depending on the Administration on which they depend).

(Sections 3 and 4 of Article 22 and section 4 of Article 23 of RGAT )

Photocopy of the authorization from the Director of the Tax Management Department for the assignment of your own NIF . To obtain this authorization, the Administration (Ministerial Department or Ministry of the Autonomous Community on which it depends) or Public Body with legal personality must request its own NIF for its Agencies, Departments, sectors, etc. You must send a letter to the Director of the Tax Management Department (Calle Infanta Mercedes, 37, 28020 Madrid) stating the reasons for the request and attaching a photocopy of the regulation or agreement by which this Agency, Department, sector, etc. is created.
Photocopy of the NIF of the person who signs the census declaration, who must be a person with capacity or a representative. 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 status of the person who signs the census declaration.