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Practical guide for completing census form 036

Consortia (public legal entities with their own legal personality)

Depending on the form and legal nature established for the Consortium in its Statutes, the following will be assigned:

P : when effective control of its governing bodies is held by local territorial entities.

S : when it is a body of the State or Autonomous Administration that holds effective control of its governing bodies.

Q : when the Consortium adopts the legal form of an Autonomous Body or Public Business Entity.

A, B, C or D : when it adopts the legal form of a commercial company 

G : when it is a founding entity or the legal form is not expressly defined.

Documentation to be provided:

  • Photocopy of the agreement of the Local Corporation or the Public Administration body that approves its creation.
  • Photocopy of the Consortium Statutes
  • Photocopy of the NIF of the person who signs the census declaration, who must be the representative. 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.
  • Photocopy of the document establishing the legal representative of the Consortium

When the Consortium adopts the form of a commercial company or a Foundation, it must be registered in the Commercial Registry or in the Registry of Foundations, respectively.

Law 40/2015 establishes the obligation to register the creation, transformation or extinction of any entity comprising the institutional public sector in the new Inventory of Entities of the State, Autonomous and Local Public Sector. This registration will be a necessary requirement to obtain the definitive tax identification number from the State Tax Administration Agency.