Box 110. Request for Tax Identification Number (NIF) [Form 036]
They will have a tax identification number for their relationships of a tax nature or with tax significance:
- natural persons
-
Legal persons, as well as taxpayers referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law ( In the Laws in which this is established, the following will be considered taxpayers: unclaimed estates, property communities and other entities that, lacking legal personality, constitute an economic unit or a separate patrimony susceptible to taxation )
In annex 1 of this guide, information is provided about the documentation to be provided for the assignment of the NIF , as well as general information about the composition of the NIF .