Legal persons and entities without legal personality
Legal persons and entities without legal personality must request the NIF using the census declaration form 036, regardless of whether or not they are going to carry out business or professional activities.
Order EHA /1274/2007, dated April 26, has approved the 036 models for the census declaration of registration, modification and deregistration in the census of entrepreneurs, professionals and withholding agents and determines the place and form of presentation thereof.
Royal Decree 2126/2008, of December 26, which modifies the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, as well as the General Regulations of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes approved by Royal Decree 1065/2007, of July 27; They basically modify article 30 of the VAT Regulation regarding refunds at the end of each settlement period, specifically the Monthly Refund Register is regulated and in the Sole Additional Provision it must be understood that the references made to the Register of exporters and other Economic Operators are to the Monthly Refund Register. The second transitional provision establishes the automatic registration in said register of those taxpayers who were registered in the Register of Exporters and other Economic Operators with effect from January 1, 2009, if they meet the established requirements and have not requested deregistration within the deadline.
Order EHA/3111/2009, of November 5, which modifies Annex 1 of Order EHA/1274/2007 regarding the literal of boxes B1 and B2, removes the designation "constituted in Spain" or "constituted abroad", eliminating the dual meanings that these boxes had.
Royal Decree 1/2010, of January 8, modifying certain formal tax obligations and procedures for the application of taxes and modifying other regulations with tax content, modifies the RGAT to give regulatory treatment to the creation of entities with the sole purpose of subsequently transferring their shares, participations or securities representing equity to third parties.
Royal Decree 192/2010, of February 26, which modifies the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, as well as the RGAT; for the incorporation of the extension that Directive 2008/8/ EC carries out with respect to the entrepreneurs or professionals who must be identified, establishing two new cases of attribution of the tax identification number referring to the providers and recipients of those intra-community services whose taxpayer is, by way of the investment mechanism, the recipient of the same.