The change of the administrative body and/or legal representatives of a company constitutes a modification of the census data, therefore it must be communicated to the Spanish Tax Agency in order to comply with the regulatory standards.

When a change in the administrative body and/or legal representatives is made, the company is obliged to communicate the modification of the data to the Spanish Tax Agency on the online website and by filing Form 036 or 037, presenting the removal of the administrator or representative who has been registered up to that moment and the registration of the new administrator or representative.

In accordance with the provisions of Royal Decree 1065/2007, of July 27th, the declaration (Form 036) must be submitted within one month of the occurrence of the events that determine its submission. However, in the case of those acts that must be registered in the commercial register, such as the change of the administrative body and/or legal representatives, the one-month period will be counted from the date of registration in the commercial register, since it is from that moment when the change has legal effect.

On the other hand, the communication of the change of the administration body and/or legal representatives must be done within the terms established for it, taking into account that the performance of this figure carries with it a series of tax responsibilities, such as debts that the company may have and that could become an obligation for the administrators or representatives of the company for the simple fact of not presenting or presenting out of time the Form 036 communicating the change.

Finally, it is important to note that the company’s electronic certificate is currently issued in the name of the representative. If this representative is not registered in the commercial register or in the census information of the Spanish Tax Agency, the issue of this certificate could be refused. That fact could prevent the company from making tax-related presentations to the Spanish Tax Agency or even to any other body where the use of the electronic certificate is necessary for carrying out procedures or formalities.

For all of the above, the importance of updating a company’s census data is evident.

Click to rate this post!
(Votes: 0 Average rate: 0)

Vanessa Ramírez

Financial Accounting Specialist