Companies, professionals and legal persons obliged to use electronic processing

The people and groups that are obliged to carry out electronic processing are: 

  • Legal persons 
  • Entities without legal personality 
  • Anyone who is required to be a member of a professional body in order to perform their professional activity 
  • Business operators and title holders of economic activities, whether they are profit-making or non-profit-making activities 
  • Anyone carrying out procedures and actions with public administrations in the exercise of their professional activity - including notaries and property and commercial registrars 
  • The representatives or authorised persons of any person obliged to carry out online transactions 
  • Natural persons who are individual businesspeople or self-employed 

The requirement to complete a procedure online is indicated in each procedure. If a procedure is carried out with an entity where it is obligatory to carry it out online, it must be performed via the Internet, and any documents submitted outside this channel will not be considered nor will they be considered when establishing the date documents were submitted. 

Asset Publisher

Natural persons

A natural person is a HUMAN BEING (capable of assuming rights and obligations). He or she is a taxable person if he or she carries out an economic activity, whether as a self-employed person or individual businessperson, or as a professional. 

Legal persons

A legal person is an entity or organisation that pursues a certain purpose and to which the legal system assigns civil personality, a legal fiction that treats it "as if it were a person". Article 35 of the Civil Code states that "corporations, associations and foundations are legal persons".  

There are two types:  

  • An "associative legal person" is a group of persons who come together to achieve a purpose and to whom the legal system attributes civil personality: these are associations, corporations and partnerships. 
  • A "foundational legal person" is a legally constituted asset assigned to a purpose and to which the legal system attributes civil personality, i.e. a foundation.  

The main difference is that an association is a group of people united in pursuit of an objective, whereas a foundation is a group of assets (the patrimony) assigned to an objective. 

Letter

Legal nature

A

Public limited companies

B

Limited liability companies

C

Partnerships

D

Limited partnerships

E

Joint Ownership Arrangement*

F 

Cooperatives

G 

Associations and Foundations

H 

Communities of owners under a horizontal property regime*

J 

Civil companies, with or without legal personality*

N 

Foreign entities

P 

Local Corporations

Q 

Public bodies

R 

Religious congregations and institutions

S 

Organs belonging to the General Administration of the State or the Autonomous Communities

O 

Temporary Joint Ventures

V 

Other types not defined in the other keys

W 

Permanent establishments of non-resident entities in Spain

* Entities without legal personality