It is now the FNMT that connects electronically with the Commercial Registry to assess the validity and capacity of representation
It was on June 6th that the new representative certificates began to be issued, as a result of the entry into force of Regulation 910/2014 relating to electronic identification and signatures in the EU.
To date, the National Mint and Stamp Factory (FNMT) has been issuing, among others, electronic certificates for individuals, legal entities and representatives of entities without legal personality.
However, this necessary adaptation to the aforementioned Regulation meant that the legal entity certificate was divided into two, becoming as follows:
– Representatives of legal entities who are sole or joint administrators.
– Representatives of legal entities that are not registered in the Commercial Registry or also for situations in which the representative certificate does not apply.
Due to its importance, this article will focus on the certificate of representative of legal entities that are sole or joint administrators, which now has a total capacity of representation, that is, it will be valid not only for the tax field, but also in any other field.
It is worth noting that there is a new online accreditation procedure, which means that the applicant's physical presence at a registration office is no longer necessary. For this, the representative must identify themselves with their electronic certificate for individuals or with their electronic ID card, except when the period of 5 years since the previous appearance has been exceeded, as established in the regulations.
It is now the FNMT that connects electronically with the Mercantile Registry to verify the validity and capacity of the representative's authority, charging approximately €25 for this service.
If you are interested in learning more about these modifications, please contact us; we will be happy to assist you.
Juan Ojea
Fiscal Area
Àmbit Assesor
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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