Every legal person, as well as parties required to pay taxes under Article 35(4) of General Tax Act 58/2003 of 17th December, shall possess a Tax ID number to be used in any interactions of a tax nature or with a bearing on taxation.
Royal Decree Law 1065/2007, which came into force on January 2008 and approved the General Regulations on tax management and inspection procedures and actions as well as on the development of common procedural standards for the application of taxes, sets forth the general rules on allocation and revocation, on the composition of the Tax ID code and on the way in which it must be used in interactions of a tax nature or relevant to taxation, in accordance with the Sixth Additional Provision of the General Tax Act.
The Tax ID Number of legal persons and organisations without a legal personality shall consist of nine characters with the following composition:
Codes for the different legal forms of Spanish organisations
For Spanish organisations, the Tax ID Number will begin with a letter which will provide information on the organisation's legal form, as per the following key:
A. Public limited companies
B. Limited liability companies
C. Business partnerships
D. Limited partnerships
E. Joint ownerships, inheritance in abeyance and other entities lacking legal personality not specifically included in other codes
F. Cooperative societies
H. Residents' associations under the horizontal property regime
J. Civil societies
P. Local Corporations
Q. Public institutions
R. Congregations and religious institutions
S. State Administration and Autonomous Community Institutions
U. Temporary consortiums and joint-ventures
V. Other types undefined under the remaining codes
Foreign entities code
N. Foreign entities
Code for permanent establishments of non-resident organisations
W. Permanent premises of entities not residing in Spanish territory.
Inside the scope of the responsibilities of the State, it falls to the Tax Agency to allocate a Tax ID Number to the legal persons and organisations that request one. Should they not request one, the Tax Agency shall be entitled to proceed ex-officio, including them in the Census of Taxpayers and allocating the relevant Tax ID Number.
The Tax ID Number allocated by the Tax Agency to legal persons and organisations shall remain the same regardless of any changes that may occur, except for changes in legal form or nationality.
Parties required to pay taxes must include their NIF (Personal Tax ID)in all self-assessments, tax returns, communications or documents relevant to taxation that are issued as a result of their activity and in transactions with credit institutions, and must provide their NIF to other parties required to pay taxes in compliance with the provisions of the law governing taxation.
The NIF (Personal Tax ID) that has been allocated can be accredited by its holder by showing the Card provided for this purpose, issued by the Tax Agency, and the authenticity of the Card can be verified on the website of the Tax Agency.
For further information, you can consult the Practical Guide for filling in registration forms 036 and 037.