With the entry into force of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, legal entities and entities without legal personality are obliged to connect electronically with the Administrations. To do so, it is necessary to have an electronic certificate of representative that will be valid for two years.

Among the three types of certificates issued by the Fábrica Nacional de Moneda y Timbre (FNMT-RCM) is the Certificate of Representation of a Legal Entity. This is a document issued electronically to natural persons as representatives of legal entities (when they are not sole and/or joint administrators), for use in their relations with public administrations, entities and public bodies, linked to or dependent on them.

A legal entity is an organization or institution formed by several natural persons, which has legal personality. It has the capacity, independent of its members, to be the holder of obligations and rights. Such an organization must be legally recognized in order to be declared a legal person.

Legal persons may be profit or non-profit organizations. They may seek to achieve an end common to all the members of the organization or they may have a specific purpose.

There are three types of organizations that have legal personality:

CorporationsAssociationsFoundations
Corporations of public interest recognized by law are legal entities.Whether of public interest or of private interest (if the law has granted them their own personality), these associations may be civil, commercial or industrial.The foundations of public interest, formed by a patrimony that is destined to an objective (normally altruistic).

The Certificate of Representation of Legal Entity may be obtained by:

  1. Companies that have as sole/joint administrator another company
  2. Corporations and limited liability companies, if the representative of the company is a joint administrator, attorney-in-fact, sole shareholder, president, director, managing director, joint administrator, liquidator, etc., and has specific powers of representation that allow him/her to obtain this type of certificate (A and B)
  3. Partnerships (C), Limited partnerships (D), Cooperative societies (F), Civil societies (J), Public bodies (Q), Religious congregations and institutions (R), Governments of the Autonomous Communities (S), City councils or municipalities, etc., and the company has specific powers of representation to obtain this type of certificate (A and B). (S), City councils or deputations (P)
  4. Associations L.O.1/2002, foundations, political party, trade union, consumers and users association, business organization, sports federation and other associations other than the above with legal personality (G)
  5. Foreign entities with legal personality, EO from EORI, In from non-established VAT, NR from non-residents 210, European limited companies, European cooperative societies, corporation, association or entity with legal personality with presence in Spain, embassies, consulates or commercial offices of foreign countries in Spain (N)
  6. Agricultural company in transformation, economic interest grouping, European economic interest grouping, etc. (V).
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Tax and Accounting Consultant / Manager Administration and Finance