Legal form or type of entity

## Entities that are granted legal personality by the regulations governing their constitution and from the moment in which they comply with the formal requirements to which they are subject have legal personality (box 65 “YES”).

The following have legal personality, among others: public limited companies, limited liability companies, general partnerships, limited partnerships, cooperative societies, economic interest groups, agrarian transformation societies and labour societies.

Entities whose registration in a public registry has a constitutive character will not acquire legal personality until their registration.

They do not have legal personality (box 65 “NO”) , among others, civil companies, unless a specific provision establishes otherwise, unclaimed inheritances, community property, temporary business associations, pension funds, investment funds in securities, investment funds in money market assets, real estate investment funds, venture capital funds, mortgage securitization funds and commercial companies in formation.

This box 65 must be checked in the registration declaration to obtain a provisional NIF and subsequently in many cases it must be modified at the time of requesting the definitive NIF (checking box 125), since at that time those entities that when requesting the provisional NIF do not have legal personality, for example, because they are commercial companies in the process of being established, begin to have one. If it is a modification, it will always be after the discharge declaration.