The NIF (Personal Tax ID) in the Value Added Tax

Is NIF (Personal Tax ID) the same as NIF-VAT?

No. The NIF (Personal Tax ID) is needed by individuals or legal persons to perform any relation of nature or of a tax relevance, whereas the Tax Identification Number and Value Added Tax Number is necessary to carry out specific Intra-Community operations.

Who must have a Tax Identification Number and a Value Added Tax Number?

The Tax Identification Number and Value Added Tax Number will be assigned, with some exceptions, to the following people or organisations:

  1. Employers or professionals, whether or not established in the territory where the Spanish Value Added Tax is applicable, that carry out deliveries of goods or Intra-Community acquisitions of goods subject to the Tax, even when the goods object of these Intra-Community acquisitions are used in the performance of business or professional activities abroad.
  2. Employers or professionals who are the recipient of the services given by employers or professional people not established in the Spanish mainland territory or the Balearic Islands, with respect to whom they are payers of the Value Added Tax (taxpayer reversal).
  3. Employers or professionals who provide services and who on application of the rules of location of those services consider them as having been provided in another Member State different from Spain, when the taxpayer is the recipient of them.
  4. The legal persons who do not act as employers or professionals, when they carry out Intra-Community purchase of goods subject to the Value Added Tax.

Which is the composition of the Tax Identification Number and Value Added Tax Number?

For the purpose of the Value Added Tax for people or organisations that carry out Intra-Community operations, the NIF-VAT will be the one defined according to the general norms.It will be preceded by the prefix ES, according to the international standard code ISO-3166 alpha 2.

In other words: NIF-VAT = ES + NIF (Personal Tax ID)

How are the Tax Identification Number and the Value Added Tax Number requested?
The interested party may do so when applying for inclusion in the Registry of Intra-Community Operators by filling in the census declaration of registration or modification, form 036:

  • By marking box 582 requesting registration
  • 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.

IMPORTANT

The operator will not appear in the VIES cesus if he or she has not correctly filled in form 036 and, in particular, if he or she has not ticked box 582 requesting inclusion in the Registry of intra-Community Operators (ROI).

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.

If you are a Spanish community operator, you may check the validity of the NIF-VAT number of other Spanish intra-Community operators without a user certificate; however, to check the validity of other non-Spanish intra-Community operators' NIF-VAT number, you will need to have an electronic signature installed in the navigator you are using (Electronic Signature: http://www.cert.fnmt.es).

Please remember that confirmation of the validity of a VAT number and of its conferring to a specific taxpayer is one of the evidences supporting exemption from the intracomunity delivery of goods or from VAT on the rendering of services due to its location in another Member State.

How is the NIF (Personal Tax ID) requested?

The individuals who are neither employers nor professionals and who do not have DNI (Spanish National ID) or NIE (Foreign National ID) will request the NIF (Personal Tax ID) through Form 030. However, if they carry out business or professional activities, they will request the NIF (Personal Tax ID) through Form 036. Legal persons and organisations without legal personality must request the NIF (Personal Tax ID) through census declaration form 036, irrespective of whether or not they intend to carry out business or professional activities.

Forms 030 and 036 can be acquired in the Administrations and Delegations of the Tax Agency, and downloaded directly through this website (In one click / Forms / Tax Returns / Censuses, certificates and other).

The documentation to be submitted for a request of the NIF (Personal Tax ID) is the following:

  1. If he or she is an individual of Spanish nationality
    • In general terms, he or she must provide:

      Photocopy of the applicant's National ID Card (DNI).

    • If under 14 years of age and lacking a DNI (Spanish National ID): (NIF K)
    • If a resident abroad: (NIF L)

      Passport photocopy.

      Document accrediting residence abroad.

  2. If you are acting as a private individual and you do not have Spanish nationality, and whether or not you are obliged to have a NIE, you are assigned a provisional NIF (NIF M).
    • Photocopy of the requester's passport, or another document from their country of origin accrediting identity, age and nationality. (If the concerned party appears before the Tax Administration themselves, they may be required to provide their original passport or document accrediting their identity).
    • If the foreign resident is not obliged to have a NIE, they must provide supporting documentation to prove this
    • If the foreign resident is obliged to have a NIE, they must provide documentation to prove they have requested this from the Ministry of the Interior, as well as supporting documentation for the transaction of a tax nature or with tax significance, for which the NIF M is required.

      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.

  3. Corporate persons and companies with no legal personality
    • Copy of the public deed or attesting document regarding its constitution.
    • Copy of the articles of association or equivalent document.
    • Certification of registration in a public register, wherever this is compulsory.
  4. Additionally, in all cases, when the request is submitted through a representative, due to a legal obligation or voluntarily, a photocopy of the representative's NIF (Tax ID No.) must also be attached, along with documentation attesting this representation.

See the following links for more information on obtaining the NIF: