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3. TAX Identification Number (N.I.F.) and Foreigner Identity Number (N.I.E.)

3.2. N.I.F. for legal entities that are to be shareholders or directors of companies resident in Spain or owners of branches in Spain

N.I.F. (foreign company that is to be shareholder/director of Spanish company)
Country of applicationWhere to submit applicationDocumentationDecision period
SpainState Tax Agency or telematically
  1. Form 0304 to obtain the representative’s N.I.E. and to register the representative with the census, if applicable, at the Tax Agency (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 110). Prior documents required:
    • Certificate or extract from the Commercial Registry of the company’s domicile of residence, certified by apostille and a sworn translation thereof, which must state the name, registered office, date of incorporation, capital stock and representative(s) (in any event, the party appearing as representative must be the signatory of form 036 to be filed subsequently). The certificate must be recent and the apostille not over 3 months old.
    • Photocopy of the representative’s passport, national identity card or N.I.E.

  2. Form 0365 to obtain the foreign entity’s N.I.F. (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 120), which must be signed by the legal representative who appears in the above-mentioned certificate or an attorney-in-fact of the company. Documentation required:
    • Photocopy of the Spanish national identity card or N.I.E. and passport (copy of the first page where the signature appears) of the signatory of form 036 and/or of the legal representative.
    • The original certificate of incorporation or extract from the Commercial Registry indicated in the preceding section.
    • To complete form 036, it will be necessary to indicate an address in Spain for notification purposes.
First step: assignment of the representative’s instrumental N.I.E. by means of form 030 on the same day.
Second step: one or two days later, the foreign entity’s N.I.F. can be obtained by means of form 036.
AbroadSpanish Consulates abroad or telematically
Note: Documents from other countries (such as powers of representation in order to appear before the authorities and apply for a N.I.F./N.I.E) must be translated into Spanish or the co-official language of the Autonomous Community6 in which the application is submitted. Any foreign public document must be legalized beforehand by the Spanish consulate office with jurisdiction in the country the document was issued and by the Ministry of Foreign Affairs, European Union and Cooperation, unless the document has been certified by apostille by a competent authority in the country of issue pursuant to the Hague Convention of October 5, 1961.

4https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/G321.shtml.

5https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/G322.shtml.

6Bear in mind that a sworn translation must be made, both of the document and of its authentication and the apostille.