Refers to the legal identity by which a person, entity, association or company is recognised, with sufficient capacity for taking on obligations and carrying out activities that incur full legal responsibility, regarding themselves and third parties. It is obtained from the first character of their tax identification code [CIF] or National Identity Document [DNI] number, and they are grouped into the following categories: Natural persons, Public Limited Companies, Limited Liability companies, Other Companies and Associations (General partnership, Limited Partnership, Association, Property Owners Association, Partnership, Foreign entities, Temporary Associations of Companies, Permanent Establishments of Non-Resident Entities, Joint Ownership, Cooperative Society), Other legal forms (Public Administrations including Local Authority, Autonomous or assimilated body, Body of the State Administration or of the Autonomous Regions and Religious Congregations and Institutions).