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

3.3. Provisional and definitive N.I.F. of the company resident in Spain that is to be set up

Provisional N.I.F. (before setting up company)

ProcedureWhere to submit applicationDocumentationDecision period
Ordinary procedureState Tax Agency
  • Form 0367 (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 110), signed by a representative of the company holding a N.I.E. or Spanish national identity card8.
  • Copy of the N.I.E. or Spanish national identity card of the signatory.
  • Original clear name search certificate from the Central Commercial Registry.
  • Agreement of intent to form a company signed by the managing body and shareholders or copy of the deed of formation9.

Same day.
Telematic procedureThe notary authorizing the deed of formation will request the assignment of a provisional N.I.F. by the State Tax Agency by telematic means. The shareholders and directors must have a N.I.E. or a Spanish national identity card and must appear as previously registered on the census.

Definitive N.I.F. (after setting up the company)
ProcedureWhere to submit applicationDocumentationDecision period
Ordinary Procedure
[Telematic procedure]
State Tax Agency
  • Form 036 (declaration of registration on, amendment to, or deregistration from the Census of Traders, Professionals and Withholding Agents, box 120, application for final N.I.F., box 111, registration on the Census of Traders, Professional and Withholding Agents, box 133, corporate income tax registration, box 131, VAT registration), signed by a representative of the company holding a N.I.E or Spanish national identity card.
  • Original and photocopy of the power of attorney evidencing the representative authority of the person signing form 036.
  • Copy of the N.I.E. or Spanish national identity card of the signatory.
  • Original and copy of the deed of formation bearing the registration stamp.
    10 business days.
    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 Community10 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.

    The provisional and definitive N.I.F. for companies resident in Spain, unlike the N.I.F. for foreign individuals or legal entities who are going to be shareholders or directors of companies resident in Spain, may only be applied for in Spain, directly by the applicant or through a representative, and are free of charge.

    7Form 036 can be acquired at offices of the tax authorities or downloaded directly from the tax authority website: www.aeat.es (Templates and Forms/Tax returns/All Tax Returns).

    8If the signatory of form 036 is not registered as a shareholder or member of the managing body in the agreement of intent, authorization of the signatory must be provided.

    9With the following content: a) type of company, (b) corporate purpose, (c) initial capital stock, (d) registered office, (e) shareholders, and (f) the members of the managing body. A copy of the N.I.F./N.I.E./national identity document of the shareholders and members of the managing body must also be provided.

    10Bear in mind that a sworn translation must be made, both of the document and of its authentication and the apostille.