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V2797-20 11 September 2020 · SG de Tributos Criterion in force
OTRO · representación legal

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.

The question raised

Question raised: Representation of the Association regarding its relations with the Spanish Tax Administration.

The DGT's ruling

The legal representation of legal entities corresponds to those who hold ownership of their bodies by law or agreement. The body that holds the representation of the association, if it is a natural person, shall have the status of a tax representative. Both the association and the natural person acting as representative, whether resident or not in Spain, must possess a NIF for their relations with the Tax Administration.

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