How can I apply for a NIF for individuals or natural persons (NIF "L" and "M") at the Consulate General in Toronto?
How can I apply for a NIF for foreign legal persons or non-legal entities (NIF "N") at the Consulate General in Toronto)?
Any foreign legal person or non-legal entity applying for a NIF “N” through the Consulate General, will have to provide the following information:
- If it has legal personality or not.
- Business name or corporate name.
- Tax identification number in the country of residency.
- Address for tax purposes which will be generally the same as the registered office.
- Date of incorporation and Date of registration in the competent public registry, when applicable.
- Initial corporate capital, if applicable. Initial corporate capital, if applicable.
- Representatives: name(s) and last name(s) or corporate name or full registered name, and NIF for each legal representative; when applicable, name(s) and last name(s) or corporate name or full registered name, NIF, tax address and nationality of representative in Spain.
- In the case of entities under the income allocation system incorporated abroad: name(s) and last name(s) or corporate name or full registered name, NIF, tax address and nationality of its partners, heirs or shareholders.
In order to assign a NIF “N” to any legal person or entity without personality, a reminder that the legal representatives and, when applicable, the partners need to have a Spanish NIF.
In the case you need a NIF for an entity or a company, the interested party needs to contact with the Consulate General through this email cog.toronto.nie@maec.es, providing the following information:
- Name of the company.
- Full names of the partners included in the articles of incorporation, and the type of power that each partner has (sole, joint,…).
- Home address, email and phone number of each partner.
- In addition, scanned copies of the following documents must be attached (Later in the process, original copies will have to be submitted):
a) Document certifying the existence of the company. This document can be the deed of incorporation in its own country and the articles of incorporation registered in an official register of its own country or a certification by a notary or a registration by a tax authority certifying the company's existence.
b) Copies of the partners’ valid passports.
c) Proof of partners’ NIE. Remind that before applying for a NIF for your company or entity, all the partners need to have a NIE.
d) Photocopy of the document which certifies that the person signing the form has sufficient powers to do so. This will not be necessary if this person is identified as such in the document certifying the company's existence.
e) Form 036 to communicate the information about the legal representation, and in the case of entities without personality with presence in Spain, also the information regarding the partners, members and shareholders.
Once the communication has been received, and after reviewing everything, the Consulate General will get in contact with the interested party to make an appointment to submit all the previous documents and sign the required forms. It is important to underline that no NIF will be assigned to a legal person or entity without personality without checking that al the legal representatives of the entity and, when applicable, the partners or shareholders, already have a NIF. In the case that any legal representative, partner or shareholder has no NIF, the procedure to apply for any individual NIF must be started before continuing with the NIF for the entity.
In which language should the required documents be written)?
When the submitted document to apply for a Tax Identification Number are in a foreign language, you may be required to submit an official translation into Spanish or another official language of Spain.
How can I contact the Department of NIE/NIF)?
You can send an email to
cog.toronto.nie@maec.es or call at (+1) 416-977-1661 EXT. 1. We will only answer with respect to information which cannot be found on the website.
In addition, if you have any doubt, you can check out the FAQs about NIE/NIF from the Spanish Tax Agency, where you can find more detailed information.