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Practical guide for completing census form 036

Individuals

As stated above, for individuals, the NIF is, in general, the DNI or the NIE assigned to them by the Ministry of the Interior, therefore, the rules for the assignment of said numbers are those established by the aforementioned Ministry for each case.

The NIF assigned by the Tax Administration are, as has already been seen, the NIF K, L and M for natural persons and the NIF for legal persons and entities without legal personality.

The application for assignment of the NIF K, L and M is made by submitting the form 030 of “Census declaration of registration in the census of taxpayers, change of address and/or variation of personal data” in the case of Spaniards or individuals who do not have Spanish nationality who are going to carry out or participate in operations of a tax nature or significance and are not required to obtain a national identity document or do not have a foreign identity number respectively, and should not form part of the Census of Businesspeople, Professionals and Withholders , attaching the following documentation , which is different depending on whether the applicant is a natural person of Spanish or foreign nationality:

  1. If you are a natural person of Spanish nationality
    • Under 14 years old, resident in Spain and lacks DNI ( NIF K):
      • Photocopy of the Family Book or Birth Certificate.
    •  Spanish resident abroad ( NIF L):
      • Photocopy of the Passport (if the interested party appears before the tax authorities, he/she may be required to show the original passport).
      • Document proving your residence abroad.
  2. If you are a natural person who does not have Spanish nationality, not required to have NIE or if you are required to have NIF you will be assigned a provisional NIF M)
    • Photocopy of the applicant's passport or other document from his/her country of origin that proves his/her identity, age and nationality. (If the interested party appears before the Tax Authority, he or she may be required to show the original passport or document proving his or her identity).
    • If the foreigner is not required to have the NIE , he/she must provide a document proving that he/she is not required to have the NIE
    • If the foreigner is required to have the NIE , he/she must provide the document proving that he/she has requested it from the Ministry of the Interior, as well as documentary evidence of the operation of a tax nature or with tax implications for which he/she needs the NIF M

In addition, in all cases, when the application is submitted through a representative, either by legal obligation or voluntarily, a photocopy of the NIF of said representative must be attached (if the representative appears when submitting the application, it would not be necessary to provide a photocopy of his/her NIF, it would be sufficient to show the document proving the same) and the documentation proving the representation.

Form 030 of “Census declaration of registration in the census of taxpayers, change of address and/or variation of personal data” is available at the offices of the AEAT but can also be printed via the Internet, on the page www.agenciatributaria.gob.es Electronic headquarters< Home (Mod.030)

ORDER EHA /3695/2007, of December 13, approves model 030 of the Census Declaration of registration in the Census of Taxpayers, change of address and/or variation of personal data, which can be used by individuals, and determines the place and form of presentation thereof.

This application with the necessary additional documentation must be addressed to the Delegation or Administration of the Tax Agency corresponding to the tax domicile of the representative, if he or she has been designated, or to the place where the operations with tax implications are to be carried out, either by regular mail or through the diplomatic representations or consular offices of Spain in his or her country of residence.

Submission through consulates or diplomatic representations is made under Article 16. 4. c) of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations. Consulates or diplomatic representations will send the request to the competent Delegation or Administration according to the criteria indicated in the previous paragraph.

 The addresses of the different Delegations and Administrations of the Tax Agency can be obtained via the Internet at the electronic headquarters of the AEAT (www.agenciatributaria.org.es), accessing: Electronic headquarters < Home < Contact us < Addresses and telephone numbers < Branches and Administrations”.

Once the documentation has been received at the competent Delegation or Administration of the AEAT , the card accrediting the assigned NIF is issued and sent by regular mail to the applicant's address.

Natural persons who carry out business or professional activities, or pay income subject to withholding or payment on account, must use the census declaration form 036 to request the NIF K, L or M, attaching the documentation indicated in the previous paragraphs. However, exceptionally, natural persons who appear in the census of entrepreneurs, professionals and withholding agents may use form 030 exclusively to communicate a change in marital status, modification of identification data and to request identification labels, until a new census declaration model for registration, modification and deregistration in the census of Entrepreneurs, Professionals and Withholding Agents is approved, which contemplates the possibility of communicating the aforementioned information.

In relation to the application for NIF K , the Tax Agency has established a collaboration service with credit institutions , in order to facilitate the application for NIFs for minors electronically, due to the significant number of applications for NIF Ks for minors in whose name an account or deposit is to be opened in a financial institution. This is due to the entry into force of RGAT , which requires the provision of the NIF of the minor, as well as that of the persons who have his legal representation (the previous regulations allowed that, in these cases, the NIF of the minor was replaced by that of his representative).

The Tax Agency has also established a management contract with the Official Colleges of Administrative Managers that adhere to the agreement signed with the General Council of Colleges of Administrative Managers of Spain, in order to facilitate the application for the NIF K of minors under fourteen years of age of Spanish nationality residing in Spain who do not have a DNI , electronically.