Skip to main content
Practical guide for completing census form 036

European Public Limited Companies with registered office in Spain (A)

(Regulation EC 2157/2001, of October 8, directly applicable to all Member States, Royal Legislative Decree 1/2010 of July 2 approving the revised text of the Capital Companies Act, Law 31/2006, of October 18, on employee involvement in European public limited companies and cooperatives)

The SE may be established exclusively by one of the following procedures:

  • the merger of SA
  • the constitution of a holding company
  • the creation of a subsidiary SE
  • the transformation of an SA into an SE

In general terms, the incorporation procedure is as follows:

  1. Drafting a Constitution
  2. Approval of the project at the General Meetings of the participating companies.
  3. Registration of the incorporation of the SE in the Commercial Registry, acquiring legal personality from that moment.

In addition, it will be necessary to provide:

  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the SE. 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 statutes).