3Tax 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)
| Procedure | Where to submit application | Documentation | Decision period |
|---|---|---|---|
| Ordinary procedure | State Tax Agency |
| Same day. |
| Telematic procedure | The 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)
| Procedure | Where to submit application | Documentation | Decision period |
|---|---|---|---|
| Ordinary Procedure [Telematic procedure] | State Tax Agency |
| 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 Community9 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.
6Form 036 can be obtained 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).
7If the signatory of form 036 is not registered as a shareholder or member of the managing body in the agreement of intent, a power of attorney with a specific clause in favor of the signatory must be provided.
8With 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.
9Bear in mind that a sworn translation must be made, both of the document and of its authentication and the apostille.
