As a general rule, the Tax ID Number (NIF) of the individuals of Spanish nationality will be their DNI (Spanish National ID) followed by the verification code and for those that are not Spanish nationals, it will be the NIE (Foreign National ID). The Ministry of the Interior is the competent body for its allocation.
All liable taxpayers will have to include their Tax ID Number in all the self-assessments, declarations, communications or writings that they submit to the Tax Administration. If the liable taxpayer does not have this number, he will have to request for an allocation.
There are two cases in which it is not obligatory for Spanish citizens to have their DNI (Spanish National ID) -- individuals younger than fourteen years of age and individuals older than fourteen years of age who are resident abroad and travel to Spain for a time inferior to six months. Yet all of them should have their NIF (Personal Tax ID) when they are going to carry out an operation of a taxable nature or transcendence. All liable taxpayers will be able to obtain the DNI (Spanish National ID) voluntarily or they may request from the Tax Administration the allocation of a NIF (Personal Tax ID) that it will have an initial letter that will point to the nature of the number: L, for the Spanish residents abroad, and K, for the Spaniards residing in Spain who are younger than 14 years of age.
Similarly, the individuals who are not Spanish nationals and do not have a NIE (Foreign National ID), whether in a temporary way, as they are under the obligation of having it, or in a definitive way when they are not under the obligation of having it, will have to request from the Tax Administration the allocation of a NIF (Personal Tax ID) when they have to carry out operations of a taxable nature or transcendence. The number will be made up of nine characters with the following distribution: an initial letter, specifically an M, destined to indicate the nature of this number, followed by seven alphanumeric characters and an alphabetical verification character.
|NATIONALITY||CIRCUMSTANCES||NIF TYPE||COMPETENT ALLOCATION BODY|
|Spaniards||General||DNI||Ministry of the Interior|
|Aged under 14 and resident in Spain||K NIF (Personal Tax ID)||Tax Administration|
|Resident abroad||L NIF (Personal Tax ID)||Tax Administration|
|Foreigners||General||Foreign National's ID Number (X, Y, Z)||Ministry of the Interior|
|They do not have a Foreign National's ID Number, temporary or definitively||M NIF (Personal Tax ID)||Tax Administration|
Those who have a K, L or M type NIE (Foreign National ID) and later obtain a DNI (Spanish National ID) or the NIE (Foreign National ID) will have to communicate this circumstance to the Tax Administration and to the rest of people or bodies who should know about their new NIF (Personal Tax ID) within two months. The previous NIF (Personal Tax ID) will be effective up to the date of communication of the new one.