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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

10.2.1.1 Types of electronic certificate

Taking into account current regulations we can differentiate between the following certificates :

  • Certificate of natural person of legal age with NIF (there is no possibility of issuing electronic certificates to representatives of natural persons). They can only have one valid certificate issued in their name, unless they are from different issuing entities. The request for a new one with the same data revokes the previous one, making it inoperative.

  • Certificate of representative of legal entities. It is issued to natural persons as representatives of legal entities.

  • Certificate of representative of Entities without legal personality. It is issued to natural persons as representatives of entities without legal personality in the tax field and others provided for in current legislation.

  • AP Certificates (Public Administration).

  • Representative Certificate for Sole or Joint Administrator . Sole or joint administrators are issued as legal representatives of legal entities. If the legal representative, sole or joint administrator, has a natural person certificate from the FNMT -RCM or a DNIe , you can obtain the sole or joint administrator certificate without having to appear at a registry office, identifying yourself via the internet.

In the FNMT , the certificates for representative of a legal entity will cost €14 and those for sole or joint administrator from €24, taxes not included.

Considering the certificate support:

  • Software certificate : It is a software file, which has no physical support other than the computer or server where it is installed.

  • Card certificate : It is housed on a card.