Individuals

In general, the NIF of natural persons is the number of their National Identity Document ( DNI ), for Spaniards, or the identification number of foreigners ( NIE ), for persons who do not have Spanish nationality.

• Individuals

  • Spaniards

    • DNI

    • NIF K

    • NIF L

  • Foreigners

    • NIE

    • NIF M

The natural persons who must be registered in the census of entrepreneurs, professionals and withholding agents and do not have a DNI or NIE , will request from the Tax Agency the assignment of a NIF through the census registration declaration, checking box 110.

By checking box 110, those individuals who are required to appoint a representative or who voluntarily appoint one must complete page 3 of the census declaration. For more information on representatives, see Chapter 3 of this guide.