Legal persons and entities without legal personality and individual entrepreneurs or professionals will request the Tax Code by menas of form 036 of “Census statement of registration, modification or cancellation in the census of entrepreneurs, professionals and withholders.”
If the individual who acts as a representative of the entity does not have an Tax Code (NIF) issued by the Spanish Tax Agency, he/she must request it by submitting the form 030 of “Census statement of registration in the census of taxpayers, change of address and/or variation of personal data.”
Both forms are available from the offices of the Tax Agency and its web portal (www.agenciatributaria.es).
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:
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.
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:
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.
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 here.
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.
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:
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.
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:
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. click here.
Business owners established in the European Union that perform operations subject to VAT in Mainland Spain and the Balearic Islands do not need to act through a representative.
Business owners established outside the European Union must appoint a representative with tax domicile in Spain for the purpose of meeting the obligations stipulated in Act 37/1992, on Value Added Tax, unless there are mutual assistance instruments similar to those set up within the Community (currently only Norway).
Article 164.One.7º Act 37/1992, of 28 December, on Value Added Tax