Provisional NIF
In the event that not all the documentation required for each case is provided, the NIF will be assigned on a provisional , giving the NIF a definitive status when the pending documentation is provided.
Indeed, article 24.2 of the RGAT provides for the possibility that the tax authorities may assign a provisional NIF to legal persons or entities in the period of incorporation, with the final NIF not being assigned until the fulfilment of all the constitutive requirements is justified, according to each type of legal person or entity.
If a copy of the public deed or reliable document of incorporation is not provided, in order to assign the provisional NIF it will be essential that, at least, a copy of a duly signed document be provided in which the grantors of the document state their agreement of wills for the incorporation of the legal person or entity in question and, where applicable, a certificate , which is valid, of non-coincidence of name from the Public Registry in which the registration of the entity was mandatory.
The following data will appear in the agreement of wills :
- Company name and anagram, if applicable
- legal form
- tax domicile and registered office
- coporate purpose
- closing date of the financial year
- planned share capital figure
- expected life of the entity
- intended start date of purchase of goods or services with the intention of using them in the business or profession
- public register in which, where applicable, the Entity must be registered.
- identification of the founding partners, with tax identification number, tax domicile and percentage of shareholding
- identification of administrators and/or representatives, with NIF
- covenants and conditions
- signature of partners, directors and/or representatives
The signatory of the census application declaration must prove that he or she is acting on behalf of the group that is committed to the creation of the legal person or entity without legal personality.
When a provisional NIF is assigned, the term “IN CONSTITUTION” is automatically added to the company name. This term will appear on the NIF cards of all entities in the process of formation. This indication will be maintained until it is justified, through the corresponding documentary contribution, that the entity is fully constituted.
The application for a provisional NIF must be made using the census declaration form 036.
When the entity has the necessary documentation for the assignment of the definitive NIF, it must request it through the appropriate census declaration, which will record, where applicable, all the modifications that have occurred with respect to the data recorded in the declaration submitted to request the provisional NIF and that have not yet been communicated to the Administration in previous census modification declarations.
When the definitive NIF is assigned to an entity that already has a provisional NIF, the “In formation” tag will not appear on the accreditation card that is issued.