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Tax identification number (N.I.F.) and foreigner identity number (N.I.E.)

The applicable Spanish legislation currently requires that any individual or legal entity with economic or professional interests in Spain, or involved in a relevant way for tax purposes, must hold a tax identification number (in the case of legal entities) or a foreigner identity number (for individuals). In particular, and among other cases, a N.I.F./N.I.E. must be applied for when a foreign investor makes a direct investment in Spain or in the case of a shareholder or director of an entity resident in Spain or of a foreign entity’s branch or permanent establishment located in Spain.

The following tables summarize the documentation and steps required to obtain (I) a N.I.E for individuals who are to be shareholders or directors of companies resident in Spain, tax and legal representatives of branches located in Spain or limited liability entrepreneurs; (II) a N.I.F for legal entities that are to be shareholders or directors of companies resident in Spain or owners of a branch in Spain; and (III) the provisional and definitive N.I.F of the company resident in Spain that is to be set up.

3.1. N.I.E for individuals who are to be shareholders or directors of companies resident in Spain, tax and legal representatives of a branch in Spain or limited liability entrepreneurs (Table 2)

Table 2

N.I.E. (FOR INDIVIDUALS)

COUNTRY OF APPLICATION WHERE TO SUBMIT APPLICATION DOCUMENTATION COST DECISION PERIOD
Spain/strong> Directorate-General of Police or at Immigration Offices or Police Stations.
  1. Original and copy of Official Form (EX15).
  2. Original and copy of the full passport of the applicant, travel document or registration certificate or identity document if an EU citizen.
  3. If application made through a representative: (I) a copy of the applicant’s passport authenticated before a notary and legalized and, where appropriate, certified by apostille ; (II) evidence that the representative has sufficient powers, duly translated (sworn translation) and authenticated and/or certified by apostille.
€9.45 (form 7902) 5 days
Abroad Office of the Commissioner-General for Foreigners and Borders, through Spanish Consulates abroad.

3.2. N.I.F. FOR LEGAL ENTITIES THAT ARE TO BE SHAREHOLDERS OR DIRECTORS OF COMPANIES RESIDENT IN SPAIN OR OWNERS OF BRANCHES IN SPAIN (TABLE 3)

Table 3

N.I.F. (FOREIGN COMPANY THAT IS TO BE SHAREHOLDER/DIRECTOR OF SPANISH COMPANY)

COUNTRY OF APPLICATION COUNTRY OF APPLICATION WHERE TO SUBMIT APPLICATION DOCUMENTATION DECISION PERIOD
Spain State Tax Agency or telematically
  • Certificate or extract from the Commercial Registry of the company’s domicile of residence, certified by apostille and a sworn translation thereof, which must state the name, registered office, date of incorporation, capital stock and representative(s).
  • Form 0363 (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 120), which must be signed by the legal representative who appears in the above-mentioned certificate or an attorney-in-fact of the company. If the legal representative is not Spanish and does not have a N.I.E., the Tax Agency will assign him/her an instrumental N.I.E. which will be valid for this formality only.
  • Original and photocopy of the power of attorney evidencing the representative authority of the person signing form 036. The power of attorney must evidence the valid existence and continuity of the foreign company in accordance with the relevant foreign legislation and must be translated and certified by apostille or legalized.
  • Photocopy of the Spanish national identity card or N.I.E. and passport (copy of the first page where the signature appears) of the signatory of form 036 and/or of the legal representative.
  • If the legal representative or the signatory has a N.I.E. but has not registered with the census at the Tax Agency, such registration must be done on form 0304.
Immediate assignment of the N.I.F and sending of card within 10 business days.
Abroad Spanish Consulates abroad or telematically
Note: Documents from other countries (such as powers of representation in order to appear before the authorities and apply for a N.I.F/N.I.E) must be translated into Spanish or the co-official language of the Autonomous Community in which the application is submitted. Any foreign public document must be legalized beforehand by the Spanish consulate office with jurisdiction in the country the document was issued and by the Ministry of Foreign Affairs, European Union and Cooperation, unless the document has been certified by apostille by a competent authority in the country of issue pursuant to the Hague Convention of October 5, 1961.

3.3. PROVISIONAL AND DEFINITIVE N.I.F. OF THE COMPANY RESIDENT IN SPAIN THAT IS TO BE SET UP (TABLE 4 AND 5)

Table 4

PROVISIONAL N.I.F. (BEFORE SETTING UP COMPANY)

PROCEDURE WHERE TO SUBMIT APPLICATION DOCUMENTATION DECISION PERIOD
Ordinary procedure State Tax Agency
  • Form 0366 (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 110), signed by a representative of the company holding a N.I.E or Spanish national identity card7.
  • Copy of the N.I.E. or Spanish national identity card of the signatory.
  • Clear name search certificate from the Central Commercial Registry.
  • Agreement of intent to form a company8.
Same day
Telematic procedure The notary authorizing the deed of formation will request the assignment of a provisional N.I.F by the State Tax Agency by telematic means. The shareholders and directors must have a N.I.E or a Spanish national identity card.

Table 5

DEFINITIVE N.I.F. (AFTER SETTING UP THE COMPANY)

PROCEDURE WHERE TO SUBMIT APPLICATION DOCUMENTATION DECISION PERIOD
Ordinary procedure State Tax Agency
  • Form 036 (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 120), signed by a representative of the company holding a N.I.E or Spanish national identity card.
  • Original and photocopy of the power of attorney evidencing the representative authority of the person signing form 036.
  • Copy of the N.I.E. or Spanish national identity card of the signatory.
  • Original and copy of the deed of formation bearing the registration stamp.
10 business days
Telematic procedure Once the company has been registered, the Commercial Registry officer will send the company’s registration details to the State Tax Agency by telematic means and the State Tax Agency will notify the notary and the registrar of the definitive nature of the N.I.F.
Note: Documents from other countries (such as powers of representation in order to appear before the authorities and apply for a N.I.F/N.I.E) must be translated into Spanish or the co-official language of the Autonomous Community in which the application is submitted. Any foreign public document must be legalized beforehand by the Spanish consulate office with jurisdiction in the country the document was issued and by the Ministry of Foreign Affairs, European Union and Cooperation, unless the document has been certified by apostille by a competent authority in the country of issue pursuant to the Hague Convention of October 5, 1961.

The provisional and definitive N.I.F. for companies resident in Spain, unlike the N.I.F. for foreign individuals or legal entities who are going to be shareholders or directors of companies resident in Spain, may only be applied for in Spain, directly by the applicant or through a representative, and are free of charge.


1 If a citizen of the European Union, a copy of the first page of the passport will suffice.
2 https://sede.policia.gob.es/Tasa790_012/
3 https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/G322.shtml
4 https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/G321.shtml
5 Bear in mind that a sworn translation must be made, both of the document and of its authentication and the apostille.
6 Form 036 can be acquired at offices of the tax authorities or downloaded directly from the tax authority website: www.aeat.es (Templates and Forms/Tax returns/All Tax Returns).
7 If the signatory of form 036 is not registered as a shareholder or member of the managing body in the agreement of intent, authorization of the signatory must be provided.
8 With the following content: a) type of company, (b) corporate purpose, (c) initial capital stock, (d) registered office, (e) shareholders, and (f) the members of the managing body. A copy of the N.I.F./N.I.E./national identity document of the shareholders and members of the managing body must also be provided.
9 Bear in mind that a sworn translation must be made, both of the document and of its authentication and the apostille.