To date, the FNMT-RCM ( National Mint and Stamp Factory ) has been issuing, among others, electronic certificates for natural persons, legal persons and representatives of entities without legal personality.
Those certificates that are valid at the time Regulation 910/2014 comes into force will remain valid until their expiration. It is even possible for a legal entity certificate issued under the new regulation (of the AC Representation type) to exist simultaneously with another certificate issued before the new regulation and of the FNMT Class 2 CA type, containing identical entity and representative details. In this case, both certificates will remain valid until the latter expires.
In accordance with Regulation 910/2014, the new certificates issued by the FNMT from June 6th onwards will be an evolution of the previous ones, and we observe a splitting of the legal entity certificate. These new certificates will be :
- Of a natural person (as it is currently being issued).
- Of representatives of legal persons that are sole or joint administrators.
- Of representatives of legal persons that are not registered in the Mercantile Registry or also for situations in which the representative certificate does not apply.
- As representative of entities without legal personality.
Regarding the certificate for individuals , there is little to add, as the changes took place in March of last year. Although it incorporates a higher level of security than those previously issued, the processing procedure has changed little and continues to operate normally. For the user, the main change is that the application code is now received by email . While they are still required to appear in person at an accreditation office for identification, they no longer need to sign the contract, as the signature is completed during the download process.
The certificate of representation for legal entities that are sole or joint administrators now offers full representation capacity , meaning it will be valid not only for tax purposes but also in any other area. In the case of the FNMT (National Mint and Stamp Factory), it will now connect electronically with the Mercantile Registry to assess the capacity and validity of the representative's authority, charging €24 plus VAT for this service. Since the service is provided electronically, the VAT rate will be 21% (this tax will not be charged to companies, entities, and public administrations established in the Canary Islands, Ceuta, and Melilla). In return, the interested party will no longer need to request a certificate for this purpose from the Mercantile Registry.
In the application process, the representative of the legal entity will be asked: the first surname, the NIF and an email address; and with respect to the represented entity: the NIF.
Another important new feature is the new electronic accreditation procedure , according to which the physical presence of the applicant in a registration office will no longer be necessary, provided that in the process of requesting the issuance of the certificate, the applicant (representative of the legal entity) identifies himself with an electronic certificate of a natural person issued by the FNMT-RCM or with the electronic ID card, unless the period of 5 years since the physical appearance of the applicant has been exceeded, as established by the regulations.
For certificates of representation of legal entities not registered in the Mercantile Registry , or for situations of voluntary representation where the representative certificate does not apply (public bodies, foundations, representatives with capacity but who are not sole administrators, etc.), the applicant must appear in person at the registry office to ensure greater legal certainty. They must also present a document demonstrating their capacity to act on behalf of the legal entity. This power of attorney must include full representation authority and be valid for use before all Public Administrations. The issuance fee for this certificate will now be €14 plus VAT.
Regarding the certificate of representative of an entity without legal personality , it may only be used in those cases provided for in the regulations, although at the moment it is only used in the tax field. In principle, these certificates will not have any issuance cost, and almost all their effects will remain the same as those processed prior to the new regulations.
Unlike those for a natural person, both the two new certificates of legal person representative and those of entities without legal personality will continue to have the same validity period as they had until now, that is, two years, having to be renewed during the two months prior to expiration.
Another noteworthy aspect is relative to the validity of the application code. In the previous phase of obtaining the certificate, the application code obtained will now be valid for 40 days, after which, without continuing the processing process, it will lose its validity and a new code will have to be requested.
For those cases in which the applicant's appearance at a registration office is required for accreditation, although the system has been in operation for some time, it is only necessary to remember that when the identity accrediting body is the AEAT, it is always required to request an appointment for this, and that when the accreditation corresponds to certificates of representative of a legal entity or of entities without legal personality.
As was done in the case of natural person certificates, the handwritten signature of the contract is not required for new certificates.
The fee for issuing the new electronic certificates must currently be paid by credit or debit card immediately before downloading, that is, after the taxpayer has completed the registration or accreditation process at the corresponding issuing office. The information provided so far does not clarify whether the cardholder's name must match the tax identification number (NIF) of the representative or legal entity, as this could cause problems for individuals whose designated representative does not have a company or public administration card. Bank transfers may be implemented as a payment method soon, but there is no official confirmation of this at the moment.
