It can be installed on a computer or stored on a cryptographic card, and it is worth renewing it before it expires to avoid losing access to urgent procedures.
For an autónomo the individual certificate is usually enough: you request it on the FNMT website and then prove your identity, or you use the electronic DNI. For an SL you request the legal entity representative certificate, which links the director to the company and requires proof of that role. With it the company files its returns, receives electronic notifications and signs documents.
The typical mistake is letting it expire without noticing. An SL must deal with the administration electronically, and if you cannot open your notifications you may miss a formal request while its deadline is already running. Another slip is installing it on a single computer with no backup and no record of the password: if the machine fails, you have to apply again.
It is linked to Cl@ve, to representation and to the electronic notifications mailbox. You also need it for procedures at the Registro Mercantil, such as filing the annual accounts. The returns you prepare in kontora you file from the app itself with that certificate (303, 130, 111, 115 and 123 by direct filing; 349, 347, 190, 180 and 193 through TGVI), or your advisor files them with theirs.
Guides that use this term
- How to file and pay modelo 210 from outside Spain
- Modelo 210: the Spanish non-resident tax, explained in full
- Requerimiento from Hacienda (Spanish tax notice): what it is, how it arrives and how to reply on time
Related terms
Rather have this calculated for you?
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.