The tax identification number at the Tax office in Spain
The tax identification number at the Tax office is compulsory for Spanish companies, and it is also an essential procedure for the incorporation of the company. On this occasion, we are going to analyse what the tax identification number at the Tax office in Spain is and its uses.
What is the tax identification number at the Tax office (NIF)?
The Tax Identification Number (NIF) at the Spanish Tax office is a unique code assigned by the tax administration of a country to each citizen, company or legal entity. This number serves as a tax identifier for all activities related to taxes and tax obligations. It facilitates the control, declaration and payment of taxes, and is essential for any type of economic or financial transaction that requires tax identification, such as issuing invoices, opening bank accounts or signing contracts.
Who grants the tax number in Spain (NIF)
The Tax Identification Number (NIF) is obtained through the Spanish Tax Office. The specific process follows these steps:
- For Spanish citizens: In many countries, the NIF for individual citizens corresponds to their personal identification number (like the DNI in Spain). In case of needing a specific NIF, citizens must apply for it at the Tax office, providing the required documentation, which usually includes personal identification and proof of address.
- For companies and legal entities: Companies and other legal entities obtain their NIF at the time of registration or incorporation. This is done at the Tax office or a related company registration body. It requires the submission of documents such as the articles of incorporation, identification of legal representatives and, in some cases, a business plan.
- For foreigners: Foreigners who need a NIF to carry out economic or fiscal activities in the country must follow a special procedure at the Police to apply for the NIE, which may include the presentation of their passport and, in the case of non-EU nationals, a residence or work permit. This NIE must then be registered with the tax authorities. The NIE number is the same as the NIF number.
Important: you must make an appointment for the NIE by clicking on this link.
It is important to note that the NIF is an essential requirement to comply with tax obligations and to carry out legal economic activities in Spain, so it is essential to be properly informed about the process.
Documents required to obtain a company tax number
To obtain a Tax Identification Number (NIF) for a company in Spain it is necessary to submit a series of documents to the Tax Office. These documents are essential to verify the identity and legality of the company.
- Deed of incorporation: This is the notarial document that certifies the incorporation of the company. It must include information such as the identity of the founders, the share capital, the description of the business activity and the company statutes.
- Registration in the Commercial Register: After signing the deed of incorporation, the provisional NIF is obtained and the company must be registered in the Commercial Register.
- The certificate of registration certifying that the company is registered and legally incorporated must be presented in order to apply for the definitive NIF.
- Identification of the legal representatives:
- Documentation that accredits the identity and legal capacity of the company’s representatives, such as the DNI or NIE.
Form 036 or 037 Census Declaration: These are official forms where the start of the company’s activity is declared and the NIF is requested. These forms collect relevant tax information about the company.
Power of attorney: If the person carrying out the procedure is not the legal representative of the company, a notarised power of attorney must be presented that accredits their capacity to act on behalf of the company.
Once these documents have been gathered, they must be presented to the Tax Agency, either in person or through the electronic systems available. After verification of the documentation, the provisional NIF is assigned, which subsequently becomes definitive once the company is fully operational and complies with all legal and tax requirements.
Differences between the CIF and the NIF of a company
The CIF (Código de Identificación Fiscal) and the NIF (Número de Identificación Fiscal) of a company in Spain are terms that are often confused, but there are differences in their use.
Originally, the CIF was the tax identifier assigned exclusively to legal entities (companies, organisations, associations, etc.). This code consisted of a letter indicating the type of entity and a set of numbers. On the other hand, the NIF was assigned to individuals and, in its initial format, corresponded to the DNI number for Spanish citizens or to a specific number assigned to foreigners.
However, since 2008, the Spanish tax system has unified both concepts under the name of NIF in order to simplify administrative and fiscal processes. Since then, both individuals and legal entities use the term NIF. For companies, the NIF maintains the structure of the old CIF, preserving the initial letter that indicates the type of company. This unification facilitates tax management and reduces confusion between the different types of tax identifiers.
At Asesoría Orihuela Costa we advise you during the process of incorporation of your company, so that you can obtain your NIF immediately.
