Chapter 3. Representatives
Among the data that must be included in the census of taxpayers are:
- the name, surname or company name or full name and tax identification number of the legal representatives for natural persons who lack the capacity to act in the tax order, and
- the name and surname or company name or full name and identification number of the legal representatives of legal persons and other entities.
Likewise, through the census declaration, the data of the representative(s who, where applicable, have been voluntarily appointed will be communicated to the tax authorities.
The data relating to the representative must be completed at the time of filing the census declaration for registration in the aforementioned census of taxpayers.
At a later time, the registration declaration data relating to this page may be modified through a census modification declaration.