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Practical guide for completing census form 036

Professional associations (G or Q)

(Law 2/1974, of February 13, on Professional Associations and the respective regional law, where applicable)

They are Public Law Corporations with an associative basis, with their own legal personality and full capacity to fulfill their purposes.

  • Photocopy of the legal regulation for the creation of the Professional Association published in the Official Gazette corresponding to its territorial scope. In the event of merger, absorption, segregation, change of name and dissolution of Professional Associations, approval is required by decree in the State, or by legal or regulatory norm in the respective autonomous community.
  • Photocopy of the statutes published in the corresponding Official Gazette, which have been previously registered in the Registry of Professional Associations of their corresponding territorial scope. The Professional Associations will communicate the approved Statutes to the Ministry on which they depend, as well as their modifications so that, after being assessed for legality, they are registered in the Registry of Professional Associations in their area and subsequently published in the "Official Gazette" of the respective Autonomous Community.
  • Professional associations acquire legal personality from the moment their governing bodies are established in the manner provided above.
  • Photocopy of the NIF of the person who signs the census declaration, who must be a manager 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.