With the entry into force of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, legal persons 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 an Entity without Legal Personality. This is issued to a natural person as representative of an entity without legal personality.

It is understood as a form of company or grouping in which resources and skills will be pooled, without the need to create a new company, but which will have common objectives, whether economic or not.

As options of entity without legal personality we find the Community of Goods and the Civil Society, which are the simplest and most common form of association between self-employed.

Who can apply for this certificate?

According to the initial letter of the NIF of your entity:

E: Communities of goods, inheritance, shared ownership of agricultural exploitations
H: Communities of owners
N: Corporation or independent entity, but without legal personality with presence in Spain, income attribution entities constituted abroad without presence in Spain, other entities without legal personality different from those reflected in the section of representative of legal person
P: Neighborhood councils, department or body dependent on the Administration without legal personality
S: Bodies of the central and autonomous administration, except for the governments of the Autonomous Communities
U: Temporary joint ventures
V: Other types without legal personality, such as: investment fund, venture capital fund, pension fund, mortgage market regulation fund, mortgage securitization fund, asset securitization fund, investment guarantee fund, community of owners of common land, bank asset funds, other entities without legal personality
W: Non-resident entities with permanent establishment in Spain.

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Financial Accounting Specialist