Legal persons and entities

Legal persons or entities without legal personality that are going to be holders of relationships of a tax nature or with significance must request the assignment of a Tax Identification Number (box 110)

If they do not request it, the tax authorities may proceed ex officio to register them in the Census of Taxpayers and assign them the corresponding tax identification number.

Legal persons and entities without legal personality that are going to carry out business or professional activities , must request their Tax Identification Number (box 110) before making any deliveries, services or acquisitions of goods or services, receiving payments or making payments, or hiring labor personnel, carried out for the development of their activity. In any case, the application must be made within the month following the date of its incorporation ( box B9 page 2B ) or its establishment in Spanish territory.

By submitting the 036 census declaration form, these legal persons and entities will request the Tax Identification Number (box 110) when they do not have it, regardless of whether they are not required to submit the census declaration of registration in the census of entrepreneurs, professionals and withholding agents (box 111).

The assignment of the Tax Identification Number, at the request of the interested party or ex officio, will determine the automatic inclusion of the person or entity in question in the Census of taxpayers.

With the request for NIF , the general itinerary suggested for completing form 036 in this case is as follows:

(*) Census information and circumstances provided for by regulations, which will be recorded to the extent that they occur or are known at the time of filing the census declaration to request the NIF.

(**) Non-resident or non-established persons or entities, as well as those not incorporated in Spain, will not complete this page.

In particular, when checking box 110, legal persons and entities must complete page 3 of the census declaration relating to representatives. For more information on representatives, see Chapter 3 of this guide.

The State Tax Administration Agency will assign the tax identification number within a maximum period of 10 days.

The Tax Identification Number of legal persons and entities without legal personality will have provisional character as long as the interested entity has not provided a copy of the public deed or reliable document of its constitution and the social statutes or equivalent document, as well as certification of its registration, where applicable, in a public registry ( box B10, registration date )

Commercial companies acquire legal personality from the date of application for registration in the Commercial Registry. In accordance with article 55.1 of the Commercial Registry Regulations (Royal Decree 1784/1996, of July 19, approving the Commercial Registry Regulations, BOE of July 31), the date of the filing entry is considered as the date of registration.

When a provisional tax identification number is assigned, the entity will be obliged to provide the pending documentation , necessary for the assignment of the definitive tax identification number, within one month:

• from the registration in the corresponding registry or
• from the granting of public deeds or authentic documents of its constitution and the bylaws or equivalent documents of its constitution, when registration of the same in the registry is not necessary.

Once the period referred to in the previous paragraph has elapsed, or the period of six months from the assignment of a provisional tax identification number has expired, without the pending documentation having been submitted, the tax authorities may require its submission, granting a maximum period of 10 days, counted from the day following notification of the requirement, for its submission or to justify the reasons that prevent it, indicating the period necessary for its definitive submission.

Failure to respond in a timely manner to the request for the provision of pending documentation may result, after a hearing with the interested party, in the revocation of the assigned identification number, in accordance with the terms referred to in Article 147.

The provisional or definitive tax identification number will not be assigned to legal persons or entities that do not provide, at least , a duly signed document in which the grantors state their agreement of wills ( box B8, date of the agreement of wills ) for the constitution of the legal person or entity or another document that accredits situations of co-ownership. In any case, the signatory of the census application declaration must prove that he or she is acting on behalf of the legal person, entity without legal personality, or group that is committed to its creation.

To apply for the definitive tax identification number (box 120), the census modification declaration must be submitted, which will state, where applicable, all the modifications that have occurred with respect to the data recorded in the declaration submitted to apply for the provisional tax identification number, which have not yet been communicated to the Administration in previous census modification declarations, and which will be accompanied by the pending documentation.

Once this obligation has been fulfilled, the definitive tax identification number will be assigned.

The tax authorities may require a translation into Spanish or another official language in Spain of the documentation provided for the assignment of the tax identification number when it is written in a non-official language.