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Practical guide for completing census form 036

Festival committee created by a City Council (P)

These are cases provided for in sections 3 and 4 of article 22 of RGAT , so the documentation to be provided will be:

  • Photocopy of the authorization from the Director of the Tax Management Department for the assignment of a Tax Identification Number. This authorization must be requested by the City Council itself, for which it will attach a photocopy of the agreement adopted by the municipal corporation in which the commission and its representative are named, indicating the reasons that motivate the request.
  • Photocopy of the NIF of the person signing 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.

For practical reasons of simplification and streamlining of census management, the same NIF will be maintained for the Festival Committees of successive years in the same municipality. To do this, the name of the festival should not mention the year of the festival. In the event that a change of representative occurs from one year to the next, the Commission will submit a census modification declaration communicating the data of the new representative, for which it will attach a photocopy of the respective agreement of the municipal corporation, without the need to request authorization from the Director of the Tax Management Department.

When the Festival Committee can be understood to have been created by some residents, with the supervision and guidance of the City Council, but independent of it, who come together to do something in the common interest, the City Council cannot request a NIF for it, since it is not a Government Commission, being entities without legal personality, separate and independent from the Municipality. The festival committee itself will request a NIF if it sufficiently proves that it is created as an entity of article 35.4 of the LGT or another type of legal entity (association or other) and justifies that it will carry out operations of a tax nature or with tax significance.