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Practical Manual for Companies 2022.

Certification of the Secretary of the Board of Directors, declarant or representative

The certification required in this section of page 2 bis of form 200 must be signed by the Secretary of the Board of Directors or, where appropriate, by the person who performs his or her duties in the body that replaces said Board, and must also include his or her name and surname and Tax Identification Number (NIF) in the spaces reserved for this purpose.

This certification confirms that the signatories of the declaration are authorized to act on behalf of and for the account of the reporting entity, and that their appointments have not expired or been revoked on the date of signing the declaration.

In the event that the declaration corresponds to a permanent establishment or an entity under an income attribution regime established abroad with a presence in Spanish territory , subject to the Non-Resident Income Tax, the signatory must be the declarant or representative, and the date of signature must also be recorded.