Skip to main content
Practical Handbook for Companies 2021

Signature of the Secretary of the Board of Directors of the company submitting the return, or representative

The certificate required in this section must be signed by the Secretary of the Board of Directors or, as the case may be, by the person performing their duties on the body that replaces said Board, and must also include their full name and Tax Identification Number (NIF) in the spaces reserved for this purpose.

This certificate certifies that the signatories of the tax return are empowered to act in the name of and on behalf of the reporting entity, and that their appointments had not expired or been revoked when the tax return was signed.

In the event that the declaration corresponds to a permanent establishment or to an entity under the income attribution system constituted abroad with presence in Spanish territory, subject to Non-Resident Income Tax, the signatory must be the declarant or representative, and the date of signature must also be stated .