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Practical guide for completing census form 036

Box 120. Final NIF [Form 036]

This box will be checked when the holder of the declaration, legal person or entity, finishes providing the necessary documentation to obtain the NIF . This will be the box checked by all those entities that, having obtained a provisional NIF , subsequently provide the aforementioned proof, generally because when requesting it they were unable to provide proof of registration in a public registry.

The outline of a possible itinerary for census declarations, in this case, is as follows:

  1. Already submitted: Declaration of registration of legal entities, box 110 of request for NIF
  2. To be presented: Declaration of modification, box 120 of application for definitive NIF
  3. To be completed: Pages 1 to 8 and 10, only new or different data from those already communicated

To apply for the definitive tax identification number (box 120), you must submit the census modification declaration , which will state, where applicable, all the modifications that have occurred with respect to the data entered in the declaration submitted to apply for the provisional tax identification number (box 110), which have not yet been communicated to the Administration in previous census modification declarations, and to which the pending documentation will be attached . Once this obligation has been fulfilled, the definitive tax identification number will be assigned.

The State Tax Administration Agency may sign agreements with the organizations, institutions or persons involved in the process of creating entities to facilitate the communication of the assigned provisional or definitive tax identification number. When, by virtue of an agreement, the AEAT has knowledge through organizations, institutions or persons of the information necessary to assign a NIF to an entity, it may exempt the entity from submitting a census declaration to request the assignment of said number, without prejudice to the obligation incumbent on the entity to communicate any changes that have occurred with respect to the information it has included in previously submitted census declarations.

On November 7, 2005, the “ Collaboration Agreement between the State Tax Administration Agency and the General Council of Notaries for the electronic submission of the census declaration of registration, model 036, on behalf of third parties and the assignment of the provisional and definitive NIF in the process of creation of entities before a Notary” came into force.

On July 22, 2008, the Collaboration Agreement was signed between the State Tax Administration Agency and the College of Property and Commercial Registrars of Spain for the electronic request on behalf of third parties, of the assignment of the provisional and definitive NIF in the process of creation of registrable entities, the transmission of census-related registry information, the improvement of electronic communications and access via the Internet to information in property registries.

On October 15, 2013, a Agreement for the Management of the State Tax Administration Agency to the Ministry of Foreign Affairs and Cooperation was signed for the telematic application and assignment of the Tax Identification Number of types "L", "M" and "N" in the Consular Offices of Spain abroad, and for collaboration between both organizations (Resolution of October 29, 2013, BOE of November 9) of the General Directorate of Spaniards Abroad and Consular and Migration Affairs, by which the aforementioned Agreement is published)