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Representatives' data

A legal representative is a person who acts on behalf of another, whether on behalf of a natural person or a legal entity.

Legal representation is generally granted by public deed.

The administration and representation of a company are exercised by the Administrative Body, according to the structure specified in the bylaws, and may appoint any of the following:

  • A Sole Administrator , representation is granted to a single person who will exercise the power of representation of the company.
  • Several Joint Administrators , who may act interchangeably on behalf of the company both for the performance of management acts and for the representation of the company, the power of representation corresponds to each administrator individually considered.
  • Several Joint Administrators , who must act jointly by mutual agreement, although to represent the company the action of at least two of them will be sufficient in accordance with what has been established in the company bylaws, the power of representation corresponds to both.
  • A Board of Directors , which will collectively represent the company, unless the bylaws attribute to one or more specific directors the power to represent the company, either individually or jointly.

In the census declaration, form 036, the following must be stated:

  • the reason for the presentation;
  • the representative's identification:  NIF of the representative, his/her surnames and name or company name and his/her status as a resident or not;
  • the cause of the representation: legal or voluntary;
  • the type of representation: individual, joint or several, and
  • the title or document where the representation is stated.

Yes, the reason for filing must be stated in the census declaration:

  • the appointment or registration of a representative,
  • the withdrawal of a representative due to revocation or resignation of representation.

The effective date of the cause motivating the communication must also be indicated.

With the request for the Tax Identification Number, provisional or definitive, in the census declaration of registration, form 036.

No, you must enter NIF in all cases.

Yes, you will complete the census declaration, form 036, with the NIF of the legal entity representative, company name or name, whether or not they are residents, and will record the identification of the natural person designated by the legal entity administrator.

The person designated as representative at the time of the administrative action, provided that it is reliably accredited or, if one has not been designated, the person who apparently exercises management or direction or, failing that, any of its members or participants, and the reason for the representation will be completed in the census declaration, model 036.

They must appoint a representative residing in Spain:

  1. when they operate through a permanent establishment.
  2. when it comes to entities under an income attribution regime established abroad with a presence in Spanish territory.
  3. when required by the Tax Authority, due to the amount and characteristics of the income obtained in Spanish territory.
  4. when it concerns persons or entities resident in countries or territories with which there is no effective exchange of tax information in accordance with the provisions of section 3 of the First Additional Provision of Law 36/2006 on Measures for the Prevention of Tax Fraud, who are holders of assets located or rights that are fulfilled or exercised in Spanish territory, excluding securities traded on official secondary markets.
  • Public document, normally the public document will be a power of attorney, but there may be other public documents in which representation is granted.
  • Private document with a notarized signature, the representation is conferred in a private document but the notary does indicate that the signature of the person granting the power is actually his or hers.
  • Private document without notarized signature, representation is conferred in a private document without the intervention of a notary.
  • Appearance before the administrative body, representation is granted by the appearance of the represented party and the representative before an administrative body.
  • Standardized document approved by the Tax Agency
  • Other