FAQs
Resolve your doubts about electronic certificates.
Accreditation of the certificate: documentation to present
The certification authority stipulates the documentation that the applicant must provide as proof of identity. This information is normally available on the website of the organisation that issues the certificate.
In the case of digital certificates issued by the Spanish Royal Mint (FNMT), the Tax Agency acts as a Registration Office at which identity can be demonstrated, but under no circumstances shall it issue certificates. Citizens who do not live in Spanish territory may manage it via Spanish Consular Branches abroad, without the need to journey to Spain.
For user certificates of natural persons issued by the Spanish Royal Mint (FNMT), the applicant must provide the following documentation:
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Card or document certifying the tax ID number, issued by the Spanish Administration (DNI, NIE, NIF L, NIF K or NIF M).
For more information visit the webpage of the Spanish Royal Mint.
As of July 1, 2016, electronic signature certificates will no longer be issued to legal persons or entities without legal personality, although these certificates (in accordance with the guidelines of the Ministry of Industry, Energy and Tourism) may continue to be used until they expire or are revoked . To replace these certificates, electronic signature certificates for representatives of legal persons or entities without legal status may be used.
The certification authority stipulates the documentation that the applicant must provide as proof of identity. This information is normally available on the website of the organisation that issues the certificate.
In the case of digital certificates issued by the Spanish Royal Mint (FNMT), the Tax Agency acts as a Registration Office at which identity can be demonstrated, but under no circumstances shall it issue certificates. Entities not resident in Spanish territory may manage it via authorised Spanish Consular Branches abroad, without the need to journey to Spain.
The National Mint and Stamp Factory (FMMT), in order to adapt to the technical changes required by the regulations, will begin to issue the new certificates of representative of legal person, representative of entity without legal personality and representative for sole and joint administrators starting June 6, 2016.
For electronic certificates of legal entity representatives issued by the National Mint and Stamp Factory (FNMT), the applicant must provide the following documentation:
A. Documentation relating to the entity :
The companies and other legal persons whose inscription is obligatory in the Companies Register: recent certificate from the Commercial Registry issued no more than fifteen days prior to the date of the request for the certificate relating to the data of incorporation and legal personality of the same (a simple note with all its pages stamped by the Registry will be valid for these purposes). The period indicated above will begin to count from the day following the date of issue, not including Saturdays, Sundays and holidays.
Associations, Foundations and Cooperatives not registrable in the Companies Register: a recent certificate from the public register, issued not more than fifteen days before the applying for the certificate, stating that they are registered, relating to their incorporation. The aforementioned period will begin to run from the day following the date of issue, not including Saturdays, Sundays and holidays.
Partnerships and other legal persons: public document that irrefutably indicates its establishment.
B. Documentation related to the representative:
If the applicant is the administrator or a legal representative subject to record inscription; certificate from the corresponding Registry relating to his/her appointment and the validity of his/her position, a simple note with all its pages sealed by the Registry being valid for these purposes. Said certificate or simple note must have been issued during the fifteen days prior to the date of the application for the certificate of representative of a legal entity, a period that will begin to count from the day following the date of issue, without counting Saturdays, Sundays and holidays.
In the case of voluntary representation, in addition to one of the two documents listed in the previous paragraph, it will be necessary to present a power of attorney containing a special clause to request electronic representation of a legal entity.
The power of voluntary representatives will only be deemed sufficient for the purposes of issuing the certificate of representative of a legal entity when it contains a special and express clause of power of attorney to obtain the certificate.
The individual applying for the certificate, for the purpose of identification, will have to appear in person in any accreditation office, and will be credited using the National Identity Card. An attendance may be dispensed with if their signature on the application for the Electronic Certificate of Representative of a Legal Person has been authenticated in the presence of a notary.
The National Mint and Stamp Factory (FMMT) offers a new type of certificate called Representative certificate for sole and joint administrators . This electronic certification issued by the FNMT-RCM links a signatory with signature verification data and confirms his or her identity. The Signatory acts on behalf of a Legal Entity as legal representative with the position of sole or joint administrator registered in the Commercial Registry.
The advantage or facility offered by this type of certificate is that if the legal representative, sole or joint administrator, has a natural person certificate from the FNMT-RCM or an e-DNI, the sole or joint administrator certificate can be obtained without having to appear at a registry office , by identifying oneself via the Internet (as long as the natural person certificate does not come from a renewal). In any case, it is no longer necessary to go to the commercial registry to accredit the powers of representation, reducing the number of trips/procedures needed to obtain the certificate.
For more information visit the webpage of the Spanish Royal Mint.
As of July 1, 2016, electronic signature certificates will no longer be issued to legal persons or entities without legal personality, although these certificates (in accordance with the guidelines of the Ministry of Industry, Energy and Tourism) may continue to be used until they expire or are revoked . To replace these certificates, electronic signature certificates for representatives of legal persons or entities without legal status may be used.
The certification authority stipulates the documentation that the applicant must provide as proof of identity. This information is normally available on the website of the organisation that issues the certificate.
In the case of digital certificates issued by the Spanish Royal Mint (FNMT), the Tax Agency acts as a Registration Office at which identity can be demonstrated, but under no circumstances shall it issue certificates. Entities not resident in Spanish territory may manage it via authorised Spanish Consular Branches abroad, without the need to journey to Spain.
The National Mint and Stamp Factory (FMMT), in order to adapt to the technical changes required by the regulations, will begin to issue the new certificates of representative of legal person, representative of entity without legal personality and representative for sole and joint administrators starting June 6, 2016.
For electronic certificates of representative of an entity without legal personality issued by the Spanish Royal Mint (FNMT), the applicant must provide the following documentation:
A. Documents pertaining to the organisation:
- Entities that must be recorded in a public or special register shall submit, in addition to the application, a certificate or "nota simple" (an uncertified extract from the registry) attesting inclusion in the register, issued on the application date or within the fifteen days immediately prior to the application date. In particular, the following documents shall be provided:
- Investment funds, venture capital funds, mortgage security market regulation funds, mortgage-backed security funds, asset-backed security funds, investment guarantee funds and pension funds: certificate of registration in the corresponding register of the Ministry that holds these powers or of the National Securities Market Commission in which the identification of the fund's management identity is stated.
- Commonly-owned woodland/scrubland: certificate of registration of the statutes in the registry of the Ministry holding these powers or, where appropriate, of the corresponding registry of the Autonomous Community.
- Joint ventures enrolled in the special taxation system: certificate of registration in the special register of temporary business associations. Provision of these documents shall not be required when the Tax Agency intervenes in its capacity as an identification and registration authority with regard to the issuance of digital certificates.
- Organisations that need not be included in any public or special register shall provide, alongside the application, public deeds, contracts, articles, agreements or any other documents that can demonstrate their incorporation, continued existence and the identities of their members.
B. Documents pertaining to the representative.
- The representation of the entity shall be accredited by means of certificates or simple notes from the public or special registers in which the entity must be registered (provided that the identification of the representative is included), by means of notarial documents that accredit the powers of representation of the applicant for the certificate, or by means of a special power granted for this purpose. Certificates or "notas simple" must have been issued on the date of application or within the fifteen days immediately prior to it.
- Authority to represent the organisation may also be demonstrated with any private documents appointing the representative that may be relevant in each individual case. In particular, the representative may prove his or her status as such with the following documents:
- A document appointing the representative of an unsettled estate, signed by all inheritors, stating the given name, surname, DNI (Spanish National ID) or passport number of the representative, when he or she has not been appointed as legal administrator or executor with full powers of administration.
- A copy of the minutes of the Homeowners' Meeting at which the representative was appointed as President of the Homeowners' Association, in the event of commonhold property.
- Document signed by a sufficient number of members in accordance with the provisions of Article 398 of the Civil Code to represent the majority of the interests of the entity, in the case of joint property and civil companies without legal personality, in which the person who represents it is designated to request the certificate.
- When the representation of the entity without legal personality is held by a legal person, the applicant must prove his/her powers as administrator or legal representative of the same, or have a special power to request the certificate of representative of an entity without legal personality managed by the person represented.
For more information visit the webpage of the Spanish Royal Mint.
The Tax Agency has enabled a new online accreditation procedure for Legal Entity Representative Certificates of type A, B, C and D, in addition to those already existing, which allows the necessary documentation to be submitted to complete the accreditation.
Once the applicant has obtained the Request Code for these certificates, he/she may prove his/her identity through the following procedure at the Office:
https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/ZZ38.shtml
The FNMT has enabled a new accreditation procedure for Certificates of Representative of Legal Entity New window and Representative of Entity without Legal Personality New window through the Post Offices, in addition to the existing one.
Therefore, the applicant for these certificates may prove their identity at the registration offices of the AEAT (by appointment) as of now, or at the Post Offices.
To verify your identity at a post office, the process for obtaining the Request Code is the same. In addition, an online application form with contact details must be completed electronically, available on the FNMT website. Once completed, along with the necessary documentation to prove the identity of the representative, his/her powers of representation and the entity represented, you must go to a Post Office with the documentation detailed on the FNMT website.
Any error in completion or lack of documentation will result in the certificate not being issued; The FNMT will inform the user through its User Support service, and the entire accreditation process must be repeated, providing the documentation again.
Please see all information on the terms of service on the FNMT website New window .