Identification of entrepreneurs not established in the territory of application of Spanish VAT

  • Corporate persons and entities without legal personality and individual entrepreneurs or professionals must apply for a NIF by means of form 036 of “Census statement of registration, modification or cancellation in the census of entrepreneurs, professionals and withholders”

    If the individual acting as representative of the entity does not have a Fiscal Identification Number (NIF) issued by the Spanish Tax Administration, they must apply for it by submitting form 030 of “Census statement of registration in the census of taxpayers, change of address and/or variation in personal data.”

    Both forms are available from the offices of the Tax Agency and its web portal (www.agenciatributaria.es), by accessing: Direct access / Forms / Tax returns / Censuses and certificates / 030 form and 036 form.

    • Form 030 can be downloaded from that Internet point.
    • In the case of Form 036, it can be completed in the E-Office of the Spanish Tax Adiministration for printing in PDF form and submission via the following link: https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/tramitacion/G322.shtml, by clicking on “Complete, validate and obtain in PDF for printing 036
    • To apply for a NIF, the corporate person or company and individual entrepreneurs or professionals must complete at least form 036:
      • Boxes 110 and 111
      • The corresponding boxes of Page 2 B (identification), notifying the fiscal identification code of the State of residence/NIF-VAT
      • In the case of companies, the legal representative signing the census statement on page 3.
      • Boxes 510 and following of page 5 to indicate the applicable regime in VAT and boxes 900 and following of page 7 in the case of the special scheme of distance sales.
  • Documentation to be submitted by foreign corporate persons or entities without legal personality

    The documentation to be submitted by foreign companies, together with the form 036, to obtain a Tax Code (which will begin with the letter N) is as follows:

    • Document certifying the existence of the company. This document can be the deed of incorporation in its own country and the articles of incorporation registered in an official register of its own country or a certification by a notary or a registration by a tax authority certifying the company's existence .
    • Photocopy of the card or document certifying the NIF, issued by the Spanish Administration, of the person signing form 036 as a representative of the company
    • Photocopy of the document which certifies that the person signing the form has sufficient powers to do so. This will not be necessary if this person is identified as such in the document certifying the company's existence

    In the event that the documents submitted are not issued in Spain, the Spanish Tax Administration could require that a legalized copy be submitted containing the Hague Apostille, translated, as the case may be, by an official translator or via the Spanish Embassy or Consulate. 

    Documentation to be submitted by foreign individuals

    In general, the Tax Code of individuals without Spanish nationality is the Foreigner's Identity Number (NIE) assigned to them or provided in accordance with Organic Act nº 4/2000 of 11 January on the rights and freedoms and social inclusion of foreigners in Spain and its implementing regulations. The responsibility for the assignation of the NIE corresponds to the Ministry of the Interior.

    However, in certain cases the Tax Administration may assign to foreign individuals a Tax Code which will begin with the letter M.

    Foreign individuals who are non-resident in Spain and need a Tax Code must submit the following documentation:

    • Photocopy of the applicant's passport or another document from their home country certifying their identity, age and nationality.
    • Justification of not being obliged to have a Foreigner's Identity Number (NIE) issued by the Spanish Ministry of the Interior, or of having applied for it but not yet having it in their power.

    In addition, in all cases, when the application is presented through a representative, either by legal obligation or voluntarily, it must enclose a photocopy of the ID card of the said representative (if the representative appears when the application is submitted it will not be necessary to submit the photocopy of the ID card, it is sufficient to produce the certifying document thereof) and the document certifying the representation.

    Where are the census statement (Model 030/Model 036) and the necessary additional documentation presented?

    They must be presented personally, or sent by ordinary registered mail, to the Delegation or Administration of the Tax Agency corresponding to the tax domicile of the representative, if one is designated, or to the place where operations with tax impact are to be performed.

    The addresses of the various Delegations and Administrations of the Tax Agency can be obtained on the Agency's website (link: Home < Contact us < Delegations and Administrations, addresses and telephone numbers < ).

    In the event that the corresponding administration does not identify the statements and their documentation, they will be sent to the following address: Agencia Estatal de Administración Tributaria, Delegación Especial de Madrid, Calle Guzmán el Bueno, 139, 28003 Madrid.

    After the documentation is received in the corresponding Delegation or Administration of the Tax Agency, the certifying card of the assigned Tax Code is issued and is sent by ordinary mail to the applicant's address.

  • It is now possible to process the application and assignation of a Spanish Tax Code (NIF) for non-resident persons and entities via Spanish Consular Offices abroad, without the need to travel to Spain.

    These consular offices may reject applications from interested parties who are not resident in their circumscription.

    Similarly, once the Tax Code has been obtained, the acquisition of the electronic certificate from the National Mint can be processed in the Spanish Consular Office abroad. With the electronic certificate, the person or entity will be able to communicate with the Spanish tax administration by electronic means via the Tax Agency's e-office.

    In the case of a foreign company or entity, what details and documentation must be provided to apply for a Tax Code in the Spanish Consular Office abroad?

    Besides the original and, if requested, a scanned copy of the documentation listed in the section “Documentation to be submitted by foreign corporate persons or entities without legal personality," the following details must be provided:

    • Whether or not it has legal personality.
    • Company name or trading name.
    • Tax Identification number or code attributed in the country of residence.
    • Fiscal address, which in general will be the Registered Office.
    • Date of incorporation and date of recording in the corresponding public register, if applicable.
    • Initial corporate capital, if applicable.
    • Representatives: Full name or company name or complete name and Tax Code of the legal representatives, if applicable, full name or company name or full name, Tax Code, fiscal address and nationality of its representative in Spain.

    In order for a corporate person or entity without legal personality to be assigned a Tax Code 'N', it must be taken into account that the legal representatives named must have a Spanish Tax Code.

    In the case of making intra-Community deliveries or acquisitions, is the Tax Code sufficient for identification purposes?

     No, you must request the VAT Code, which will coincide with the Tax Code with the prefix "ES" added.

    It will be requested by the interested party via registration in the “Register of Intracommunity Operators” (ROI), completing form 036, “Census Statement of Registration, Modification or Cancellation in the Census of Entrepreneurs, Professionals and Withholders” as follows:

    • By marking box 582
    • Stating the date planned for the first operation in box 584.

    Assignation of the NIF-VAT number means that the operator will appear in the VIES census (System of Exchange of Information on VAT).

    If theTax Agency has not replied within three months, the assignment of the requested number will be considered as denied.

    To check the VIES census, in the Tax Agency website (http://www.agenciatributaria.es), go to Electronic Office / Procedures and Services (Information and Register) / Other services / VIES.