4.11 Formal obligations

All legal persons and entities in general, public or private, whatever their form or activity, whether or not they are for profit, and which must interact in any way with the public administration, in addition to the obligation to have a NIF assigned, have the obligation to be registered in the index of entities .

The declaration of registration in the index of entities is made in the census declaration of registration ( model 036 ) and is presented at any time before the start of activities, the performance of operations, or the birth of the obligation to withhold or pay into account the income that is satisfied, paid or owed, electronically through the Internet.