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Practical guide for completing census form 036

Public business entity (Q)

(Title II, Chapter III, Section Three of Law 40/2015, of October 1, on the legal regime of the Public Sector)

  • Photocopy of the regulation or agreement by which the Entity is created, which must expressly state that it has its own legal personality.
  • 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.

In accordance with the provisions of article 103.3 of Law 40/2015, regardless of its name, when a public body has the legal nature of a public business entity, its name must include the indication "public business entity" or its abbreviation " EPE ".

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 a necessary requirement to obtain the definitive tax identification number from the State Tax Administration Agency.