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Practical guide for completing census form 036

Sports Corporations (A)

(RD 1251/1999 of July 16 SAD, Law 39/2022 of December 30 on Sport)

With the new Law 39/2022, conversion is no longer mandatory for clubs competing in professional leagues. SAD.

Clubs, or their professional teams, that participate in official sports competitions of a professional nature and state scope, may adopt the form of a Public Limited Sports Company. These, in their corporate name, will include the abbreviation SAD .

  • Original and photocopy of the public deed of incorporation, which must express the statutes that are to govern the operation of the company.
  • Certificate of registration of the company in the Commercial Registry (failing this, it will be sufficient to provide the public deed of incorporation in which the stamp of the registration is printed will appear).
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the company. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF , provided that he/she authorizes the bodies of the AEAT to verify his/her identity data.
  • Original and photocopy of the document that proves the capacity of representation of the person signing the census declaration (this will not be necessary if it appears as such in the articles of incorporation or in the bylaws).

Public Limited Sports Companies must register in the corresponding Sports Entities Registry, but since this is a prerequisite for their registration in the Commercial Registry, it is sufficient to prove this registration to apply for the NIF definitive.