Legal persons or entities subject to corporate tax
Legal persons or entities subject to Corporate Tax must complete the list of partners, members or shareholders on page 8 of form 036 when requesting the NIF (box 110) and submitting the census declaration of registration (box 111).
In this regard, they will record on page 8:
- NIF (box 800)
- Last name and first name, company name or business name (box 801)
As long as they do not have a definitive Tax Identification Number, they must communicate the variations related to their partners, members or participants through the corresponding census modification declaration (box 139 and boxes on page 8 that must be modified). Entities established for sale have this same obligation, even after obtaining the definitive NIF.