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Legal persons or entities

Residence or constitution

You must indicate whether you are a legal person or entity resident or incorporated in Spain (box B1) or a legal person or entity not resident or incorporated abroad (box B2) and in the latter case, you must select the country code of residence from the drop-down menu of country codes (box B3). You must also indicate the date from which the change in tax resident status takes effect (box B3B) indicated in box B1 or B2.

Identification

You must include the NIF (box B4), the company name or name (box B5) and the logo (box B6) if you have one.

If it is a resident entity, it must report in box B7 the tax identification number in other countries (NIF- VATNVAT) and in the case of being a non-resident entity, it must report in box B90 the tax identification code of the State of residence / NIF- VAT NVAT.

Legal persons and entities that do not have a NIF must request one by providing the necessary documentation, which will depend on the legal form or type of entity in question. If all the necessary documentation is not provided, the NIF assigned will be provisional. To obtain the provisional NIF, at least one duly signed document must be provided in which the grantors state their agreement of wills for the constitution of the legal person or entity and the partners, members or promoting participants will be identified.

Once the provisional NIF has been granted, the entity will be obliged to provide the pending documentation necessary for the assignment of the definitive NIF within one month from its registration in the corresponding registry or from the granting of the public deeds or equivalent documents of its constitution when the registration of the same in the corresponding registry is not necessary.

The domain or internet address will be entered in boxes B28 and B29.

Telephone numbers and email addresses to receive notifications from the AEAT, TEA and DGT

By providing your telephone number and/or email address, you authorize their use by the AEAT and/or the economic-administrative bodies and/or the General Directorate of Taxes to send notices of a purely informative nature.

The AEAT app is included as a means of receiving information notices.

Addresses:

Tax domicile in Spain

In the subsection “Tax domicile in Spain” you will report the location of said domicile if it is located in Spain.

Box B39 “Cadastral Ref. Indicator” (next to box B30 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :

1. Property located in Spain, except the Basque Country or Navarre.
2. Property with cadastral reference located in the Basque Country.
3. Property with cadastral reference located in Navarra.
4. Property without cadastral reference (pending assignment).

It is mandatory and:

If you select "1", you MUST INCLUDE a valid cadastral reference in box B30.

If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field B30.

If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box B30.

Domicile in the state of residence or incorporation (non-residents)

In the case of non-residents, the subsection “Domicile in the state of residence or incorporation (non-residents)” will be used if the tax domicile or registered office of the entity abroad is reported.

Address for notification purposes (if different from the tax address)

You may also indicate a preferred address for notification purposes in Spain, provided that it is different from your tax address.

Registered office in Spain (if different from tax domicile)

If the tax address is different, the “Registered office in Spain” will be reported.

For legal persons or entities resident or incorporated in Spain, the registered office is the place designated as the domicile of the latter in the bylaws that govern the company. Although it is usual for the administrative management and direction of the business to be centralized at the registered office, this may not be the case and in this case the registered office would be different from the tax office.

Legal form or type of entity

In box 65 you can indicate whether you have legal personality or not. Next, you will indicate the legal form or type of entity (boxes 68 to 79)

In the case of entities in the process of formation that are going to have legal personality, and request a provisional NIF, box 78 "Other Entities" must be marked, and in box 79, the corresponding legal form option "In formation".

If at the time of filing this declaration you already have legal personality and are of Spanish nationality, you must check box 68 and indicate in box 69 the legal form, from among the following:

If is a legal entity of foreign nationality in box 69 you will enter one of the following legal forms:

Box 70 must be completed if it is a entity in attribution of income established in Spain WITH economic activity . In this case, you will indicate the type of entity in box 71:

Box 72 must be completed if it is a entity in attribution of income established in Spain WITHOUT economic activity . In this case, you will indicate the type of entity in box 73:

Check box 74 if it is a entity in income attribution established abroad, WITH presence in Spain . Indicate in box 75 that type of entity:

Check box 76 if it is entity in income attribution established abroad, WITHOUT presence in Spain . Indicate in box 77 that type of entity:

If it is a Spanish legal entity in the process of incorporation , they will check box 78 of “Other entities”. In box B5, when filling in the company name or corporate name under no circumstances will the expression “under construction” be added. They will also indicate in box 79 the legal form in the process of incorporation.

Likewise, they will mark box 78 “Other entities” such as City Councils, Provincial Councils, Departments or Bodies dependent on the General Administration of the State or Autonomous Communities, Temporary Business Associations, Communities that own communal forests and Funds. They will enter the corresponding option in box 79.

Permanent establishments

Non-resident legal persons and entities shall indicate whether or not they operate in Spain through permanent establishments. If they operate in Spain through these establishments, they will state their number, the NIF of each one of them and their name.