Introduction
Legal entities represent the Spanish taxpayer companies on whose behalf you build billing records and report them under VERI*FACTU tax reporting in A-Cube.
A legal entity is identified by its Spanish tax identifier — NIF, NIE or
CIF, 9 characters — which A-Cube validates on creation. It also carries the data
A-Cube needs to build compliant billing records: the registered name (used as
NombreRazonEmisor, up to 120 characters), address, and the invoicing capabilities the
company is allowed to use.
A Spanish taxpayer becomes a
legal entity through a direct
POST /legal-entities call — see
Spain mandate.
Capabilities
The config object declares what the entity may do:
| Field | Meaning |
|---|---|
customerInvoiceEnabled | required for the entity to issue invoices to its customers |
supplierInvoiceEnabled | stored on the entity; reserved for future use, not enforced today |
Reading a legal entity
- List:
GET /legal-entities - Detail:
GET /legal-entities/{uuid}
The response includes a status field that reflects the onboarding outcome. See
Onboarding Legal Entity for the create,
update and delete flows.