To date, the FNMT-RCM (National Currency and Stamp Factory) had been issuing, among others, electronic certificates of natural person, legal person and representative of entities without legal personality.
Those of these certificates that are in force at the time of entry into force of the Regulation 910 / 2014, will continue to be operational until the expiration date. It could even coincide with the simultaneous existence of a certificate of legal entity issued in accordance with the new regulation (of the AC Representation type), which had identical entity and representative data as another that was issued prior to the new standard and with the type FNMT Class 2 CA. In this case, both certificates will validly coexist until the latter expires.
As an adaptation to the aforementioned Regulation 910/2014, the new certificates issued by the FNMT as of June 6 They will be constituted as an evolution of the previous ones and in them we observe a doubling as far as the certificate of legal entity is concerned.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 natural person certificate, there is little to add, since the changes occurred in March of last year, and although it incorporates a higher level of security than those issued previously, the processing process underwent few changes and has been developing with all normal. For the user, the main novelty was the fact that the request code receive it now by email, and that although you still have the obligation to appear in an accreditation office to identify yourself, you no longer have to sign the contract, since the signature is made during the download process.
El certificate of representative of legal persons that are sole or joint administrators, now present a total representation capacityIn other words, it will be valid not only for the tax area, but also in any other area. In the case of the FNMT, it will now be the latter who will connect telematically with the Mercantile Registry to evaluate the capacity and validity of the representation of the interested party, charging for this act 24 euros plus VAT, a VAT that, being a service provided by By electronic means, it will be 21% (companies, entities and Public Administrations established in the Canary Islands, Ceuta and Melilla will not be charged this tax), but in exchange, the interested party will no longer have to request a certification from the Mercantile Registry. effects.
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 novelty is the new procedure accreditation electronically, according to which, the physical presence of the applicant in a registry 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 natural person issued by the FNMT-RCM or with the electronic DNI, unless the term of 5 years from the physical person of the applicant has been exceeded, as established by the regulations.
For certificates of representatives of legal persons that are not registered in the Mercantile Registry or for voluntary representation situations, in which the representative certificate does not apply (public bodies, foundations, representatives with capacity and not sole administrators, etc.), the person requesting person is required in any case at the registry office to provide the act of greater legal certainty, as well as the presentation of a material document that demonstrates the capacity to act on behalf of the legal person, a power that must contemplate the capacity of total representation and that can be used to act before all Public Administrations. This certificate will from now on have an issue cost of 14 euros plus VAT.
As to certificate of representative of entity without legal personality, It can only be used in those cases that are provided for in the regulations, although at the moment they are only used in the tax field. In principle, these certificates will have no issuance cost and almost all purposes will continue to be the same as those that were processed prior to the new regulation.
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 person in a registration office is required to be accredited, although the system has been operating for some time, just remember that when the identity accrediting body is the AEAT, it is required in any case to request appointment for this, and when the accreditation corresponds to certificates of representative of a legal person or 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.
El payment of the public price to be satisfied by the issuance of the new electronic certificates, it must be carried out, for the moment, through credit or debit bank card and just at the time prior to the download, that is, after completing the registration or accreditation process by the taxpayer in the corresponding accrediting office. What is not clarified in the information provided so far is whether or not the cardholder must match the NIF of the representative or legal entity, as this could cause a problem in the case of people in which the representative designated does not have a card from his company or Public Administration. It is possible that bank transfer will also be implemented soon as a payment system, but at the moment there is no official confirmation in this regard.