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V2797-20 ·11 September 2020 ·consulta-vinculante Medium impact
Tax

Legal representation of an association may fall on any physical person with a NIF

The DGT confirms that the legal representation of a Spanish association lies with the holders of the entity's organs, and that both the association and its representative must have a NIF.

In 6 key points

Lifecycle

2020-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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