What is the Tax Identification Number (NIF)?
The Tax Identification Number (NIF) is the numerical ID needed by a natural person (individual) or a legal person in order to do any procedures that may have any relevance for the Spanish Tax Agency.
As a general rule, the Tax Identification Number of natural persons of Spanish nationality will be their Spanish National ID (DNI), followed by a verification code. For those who are not Spanish nationals, it will be the Foreigners' Identity Number(NIE), which is issued by the Ministry of Interior.
Is it possible to apply for a NIF at the Consulate General in Toronto?
Yes. The process to apply for and be assigned a NIF for individuals and entities can be completed through the Consular Offices of Spain in the country of residence of the holder. The NIF can also be applied for in Spain, directly through at the Spanish Tax Agency or online.
Who needs to have a NIF?
Generally, a NIF is necessary for natural persons, legal persons and non-legal entities that will be involved in any tax related transaction in Spain. This is particularly important as all liable taxpayers will have to include their Tax Identification Number in all the self-assessments, declarations, communications or writings that they submit to the Tax Administration.
Which operations have tax relevance?
Any foreign natural person or legal person in Spain are entitled to be holders of a Spanish NIF or NIE in the following scenarios, including but not limited to: when they are partners or administrators of Spanish companies, in order to authorize the buying and selling of real estate, in order to do any type of economic transaction within the Spanish territory (such as opening a bank account) or to fill out any form from the Immigration office or the Spanish Tax Agency.
Which types of NIF are there?
- Assigning a NIF to Spanish nationals living abroad and without a DNI (NIF “L”). Spanish nationals living permanently abroad and registered in the Consular Registry are not obligated to have a DNI, but they might need to have a NIF because they are going to follow procedures or enter into transactions with tax relevance in Spain. In such cases, it will be issued as a NIF “L”, which will have a temporary validity until the interested party obtains a DNI, which can be obtained at any time in Spain because of being a Spanish national.
- Assigning a NIF to foreign nationals without a NIE (NIF “M”). Foreign nationals can be in situations in which they might need to have a NIF because they are going to follow procedures or enter into transactions with tax relevance in Spain and they will therefore need to have a NIF. In such cases, it will be issued to foreign nationals as a NIF “M”. The NIF "M" assigned by the Spanish Tax Agency will be valid until its holder obtains a NIE (or a DNI if becoming Spanish), which must be communicated to the Spanish Tax Agency within two months of its assignation by the Directorate-General of Police of the Ministry of the Interior.
- Assigning a NIF to foreign nationals with NIE. Any foreign nationals already holding a NIE might need to have a NIF because they are going to follow procedures or enter into transactions with tax relevance in Spain. In this case, the interested party needs to register at the Census of Liable Taxpayers at the Spanish Tax Agency, by submitting the Form 030.
- Assigning a NIF to a legal person or foreign entities (NIF “N”). Any legal person non-resident in Spain who plans to follow procedures or enter into transactions with tax relevance in Spain must have a NIF which they must include in all the self-assessments, declarations, communications or writings that they submit to the Tax Administration. In these cases, it will be issued a NIF “N”.
What is the procedure to apply for a NIF for individuals or natural persons (NIF "L" and "M") at the Consulate General in Toronto?
Any natural person, Spanish or foreigner, applying for a Tax Identification Number “L” or “M”, respectively, will have to provide the following information:
- Last name(s) and Name(s).
- Tax Identification Number or passport number issued by the administration of their country of residence.
- Place and Date of birth: Day, month and year.
- Residence or tax domicile abroad.
- Where applicable, forename(s) and surname(s) or registered company name and Tax Code of the legal representatives for any persons not having the capacity to act in taxation matters.
The application process is the same for both Spanish or foreign nationals needing a NIF. The application will be submitted in person or through a legal representative in the Consulate, together with the following documents:
- Valid Passport. Any foreign natural person can alternatively submit, when applicable, their valid ID equivalent to the DNI.
- Document proving their residency in the consular jurisdiction of the Consulate General of Spain in Toronto. As such, any Spanish natural person will have to be registered with the Consular Registry.
- When the application is submitted by a legal representative, due to a legal obligation, or voluntarily, it will be needed to submit a proof of such representation.
- Form 030 to apply for a NIF which can also be downloaded directly from the website of the Tax Administration. Every time you download the form, the Spanish Tax Agency will assign a unique and different number to you. If several people apply for a NIF, print as many of the downloads as there are applicants, and never make photocopies. If there are repeated numbers, the applications will be invalidated. Therefore, it is recommended that the form is filled out online and printed.
What is the procedure to apply for a NIF for a foreign legal person or non-legal entities (NIF "N") at the Consulate General in Toronto)?
Any foreign legal person or non-legal entity in our consular jurisdiction
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, the legal representatives and, when applicable, the partners must 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 email@example.com
, 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):
- 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.
- Copies of the partners’ valid passports.
- Proof of partners’ NIE. Remind that before applying for a NIF for your company or entity, all the partners need to have a NIE.
- 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.
- 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.
Please note that documents issued by Canadian or foreign authorities must be legalized or apostilled
, and, if required, accompanied by an official translation into Spanish.
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.
What is the applicable 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
How can the Department of NIE/NIF be contacted?
You can send an email to firstname.lastname@example.org
or call at (+1) 416-977-1661 EXT. 1. We will only answer with respect to information which cannot be found on the website.