The Spanish Tax Identification Number (NIF) is necessary for dealing with the Tax Agency when the interested party does not have a Spanish National ID (DNI) or Foreigner Identification Number (NIE).
The following are entitled to obtain a NIF through the Consular Office:
- Spanish citizens residing abroad who do not have a DNI and are registered in the Consular Registration Registry (NIF-L)
- Foreigners residing in the Consular area who do not have a NIE (NIF-M)
- Legal persons whose registered office is within the Consular area (NIF-N)
Procedure
The application may be presented in person or by a representative (appointment required
).
Applications for a NIF must be presented in person during public service hours. More information on how to apply may be requested by email from this Consular office: emb.tokio.sc@maec.es
Documents that must be presented to obtain the NIF-L or NIF-M (NIF for natural persons)
- Completed application form 030. The form must be completed online (one form for each applicant). Then, two copies (one for the Administration and one for the interested party) must be printed and signed.
- Valid passport. Foreigners may provide a valid passport or other valid identity document.
- Document proving residence within the Consular area.
- In the case of minors or persons with disabilities, a copy of the family record book or birth certificate or guardianship document. In addition, the valid passport or identity document of the parent or guardian.
- If the application is presented by a representative, the identity document or valid passport of the representative, together with documentary proof of the right of representation.
A power of attorney granted before a local notary must be legalised or apostilled. If applicable, an official translation into Spanish must also be presented.
The applicant must provide the following information:
- First name(s) and surname(s)
- Tax identification number or code in the country of origin, or passport number
- Nationality
- Sex
- Date and place of birth
- Residence or tax domicile abroad
- Where appropriate, first name, surname and NIF of the legal representative of the minor or person with disabilities.
Documents that must be presented in order to obtain the NIF-N (NIF for a legal person)
- Completed application form 036. The form must be completed online and then printed and signed.
- Valid passport or identity document of the person signing the application.
- Document certifying the NIF (or NIE) of the representative.
- Documentary proof of the existence of the company and of the data that must be provided (see below).
Among other documents, deed of incorporation or bylaws of the entity, registered in an official registry, certificate of a tax authority, or certification of a notary or public registry.
- Documentary proof that the person signing the application form is entitled to do so (certificate from the registration or fiscal authority of the country stating that the applicant is the company's legal representative or has a power of attorney granted by the legal representative).
- Documentary proof of residence in the Consular area.
Documents issued by foreign authorities must be legalized or apostilled and, where appropriate, accompanied by an official translation into Spanish.
The legal person must provide the following information:
- Whether or not it has legal personality
- Corporate name or business name
- Tax identification number or code assigned in the country of residence
- Tax domicile (usually, the registered office)
- Date of incorporation and registration in the corresponding public registry
- Capital stock of incorporation, if applicable
- First name and surname, business name or full corporate name and NIF of the legal representatives; first name and surname, business name or full corporate name, NIF, tax address and nationality of the representative in Spain.
- For companies operating under the revenue assignment system for companies incorporated abroad: first name and surname or business name or full corporate name, NIF, tax address and nationality of its partners, heirs or shareholders.
Important note: A NIF cannot be assigned to a legal person if the legal representatives or the partners identified on the application form do not have a Spanish NIF.
Document processing and delivery time
The NIF will be sent to the applicant by email.
More information on this procedure (in Spanish) is available on the website of the Spanish Tax Agency.
Legislation
- Royal Decree 1065/2007, of 27 July, approving the General Regulations for actions and procedures for tax management and inspection and for the development of common rules for tax application procedures