Other entities

Included in box 78 for other entities are:

Entities that, even if they do not have legal personality, are subject to corporate tax
Entities without legal personality exempt from corporate tax, such as sectors, bodies or centres without legal personality dependent on the Public Administration
Entities that acquire legal personality from their registration in a public registry, while they are in the process of being established

If it is a Spanish legal entity in the process of incorporation , they will check box 78 of “Other entities”. In box B5, when filling in the company name or corporate name under no circumstances will the expression “under construction” be added. They will also indicate in box 79 the legal form in the process of incorporation.

In box 79 “Type of entity” the type of entity that applies according to the following table will be entered:

LETTER NIF	ENTITY CLASS. LEGAL FORM
A	Limited company in formation Limited company incorporated for sale in constitution Listed investment companies on the market real estate in constitution Professional Corporation in formation European Public Limited Company in formation Laboral Corporation in formation Single-Member Limited Company in formation
B	Limited Liability Company in formation Limited company incorporated for sale in constitution Limited Company of Professionals in formation Limited company under formation Limited Company New Company in formation Single-Member Limited Company in formation
C	Collective society in formation
D	Limited partnership in formation
F	Cooperative society in formation European Cooperative Society in formation Unions, Federations and Confederations of Cooperatives in formation
G	Association of Consumers and Users in formation Association LO 1/2002 in constitution Sports Federation in constitution Foundation in constitution Public foundation in constitution Business Organization in constitution Other Associations (other than the above) in formation Political Party in constitution Union in formation
J	Professional Civil Societies in formation Civil Companies WITH commercial purpose in constitution Civil Companies WITHOUT commercial purpose in constitution
P	Town Hall or Provincial Council Department or Body dependent on the Local Administration Neighborhood councils
Q	State Agency in constitution Public Business Entity in formation Body Assimilated to Autonomous of the Autonomous or Local Administration in constitution Body Assimilated to Autonomous of the General Administration of the State in constitution Autonomous Body of the Autonomous or Local Administration in constitution Autonomous Body of the General Administration of the State in constitution Other Public Bodies with legal personality in constitution
R	Congregation or Religious Institution in constitution
S	Department or Body dependent on the General Administration of the State in constitution Department or Body dependent on the Autonomous Administration in constitution
OR	Temporary union of companies
V	Economic Interest Grouping in formation European Economic Interest Grouping in formation Community of holders of communally owned forests in constitution Banking asset fund in formation Venture capital fund in formation Investment guarantee fund in establishment Investment fund in formation Pension fund under construction Mortgage market regulation fund in constitution Securitisation fund in formation Agrarian Transformation Society in formation Other entities not defined in the rest of the keys