tax identification number(NIF)
8/3/2016
NIF (Personal Tax ID) of Individuals
As a general rule, the Tax ID Number (NIF) of the individuals of Spanish nationality will be their DNI (Spanish National ID) followed by the verification code and for those that are not Spanish nationals, it will be the NIE (Foreign National ID). The Ministry of the Interior is the competent body for its allocation. 
All liable taxpayers will have to include their Tax ID Number in all the self-assessments, declarations, communications or writings that they submit to the Tax Administration. If the liable taxpayer does not have this number, he will have to request for an allocation.
There are two cases in which it is not obligatory for Spanish citizens to have their DNI (Spanish National ID) -- individuals younger than fourteen years of age and individuals older than fourteen years of age who are resident abroad and travel to Spain for a time inferior to six months. Yet all of them should have their NIF (Personal Tax ID) when they are going to carry out an operation of a taxable nature or transcendence. All liable taxpayers will be able to obtain the DNI (Spanish National ID) voluntarily or they may request from the Tax Administration the allocation of a NIF (Personal Tax ID) that it will have an initial letter that will point to the nature of the number: L, for the Spanish residents abroad, and K, for the Spaniards residing in Spain who are younger than 14 years of age.
Similarly, the individuals who are not Spanish nationals and do not have a NIE (Foreign National ID), whether in a temporary way, as they are under the obligation of having it, or in a definitive way when they are not under the obligation of having it, will have to request from the Tax Administration the allocation of a NIF (Personal Tax ID) when they have to carry out operations of a taxable nature or transcendence. The number will be made up of nine characters with the following distribution: an initial letter, specifically an M, destined to indicate the nature of this number, followed by seven alphanumeric characters and an alphabetical verification character. 
 Those who have a K, L or M type NIE (Foreign National ID) and later obtain a DNI (Spanish National ID) or the NIE (Foreign National ID) will have to communicate this circumstance to the Tax Administration and to the rest of people or bodies who should know about their new NIF (Personal Tax ID) within two months. The previous NIF (Personal Tax ID) will be effective up to the date of communication of the new one.
 
NIF (Personal Tax ID) of legal persons and organisations
Every legal person, as well as parties required to pay taxes under Article 35(4) of General Tax Act 58/2003 of 17th December, shall possess a Tax ID number to be used in any interactions of a tax nature or with a bearing on taxation.
Royal Decree Law 1065/2007, which came into force on January 2008 and approved the General Regulations on tax management and inspection procedures and actions as well as on the development of common procedural standards for the application of taxes, sets forth the general rules on allocation and revocation, on the composition of the Tax ID code and on the way in which it must be used in interactions of a tax nature or relevant to taxation, in accordance with the Sixth Additional Provision of the General Tax Act.
The Tax ID Number of legal persons and organisations without a legal personality shall consist of nine characters with the following composition:
  1. One letter, which will provide information on the legal form of a Spanish organisation or, if applicable, on the nature of a foreign organisation or permanent establishment that is resident outside Spain
  2. A random seven-digit number
  3. A control character
Codes for the different legal forms of Spanish organisations
For Spanish organisations, the Tax ID Number will begin with a letter which will provide information on the organisation's legal form, as per the following key:
A - Sociedades anónimas
B - Sociedades de responsabilidad limitada
C - Sociedades colectivas
D - Sociedades comanditarias
E - Comunidades de bienes y demás entidades carentes de personalidad jurídica no incluidas expresamente en otras claves
F - Sociedades cooperativas
G - Asociaciones
H - Comunidades de propietarios en régimen de propiedad horizontal
J - Sociedades civiles
P - Corporaciones Locales
Q - Organismos públicos
R - Congregaciones e instituciones religiosas
S - Órganos de la Administración del Estado y de las Comunidades Autónomas
U - Uniones Temporales de Empresas
V - Otros tipos no definidos en el resto de claves
Code for foreign organisations
N - Legal persons and organisations without legal personality that do not have Spanish nationality
Code for permanent establishments of non-resident organisations
W - Permanent establishments of organisations that are not resident in Spain.
Inside the scope of the responsibilities of the State, it falls to the Tax Agency to allocate a Tax ID Number to the legal persons and organisations that request one. Should they not request one, the Tax Agency shall be entitled to proceed ex-officio, including them in the Census of Taxpayers and allocating the relevant Tax ID Number.

The Tax ID Number allocated by the Tax Agency to legal persons and organisations shall remain the same regardless of any changes that may occur, except for changes in legal form or nationality.

Parties required to pay taxes must include their NIF (Personal Tax ID)in all self-assessments, tax returns, communications or documents relevant to taxation that are issued as a result of their activity and in transactions with credit institutions, and must provide their NIF to other parties required to pay taxes in compliance with the provisions of the law governing taxation.

The NIF (Personal Tax ID) that has been allocated can be accredited by its holder by showing the Card provided for this purpose, issued by the Tax Agency, and the authenticity of the Card can be verified on the website of the Tax Agency.
 
 

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