Application for Tax Identification Number (NIF) [Form 036]
Those who are going to carry out business or professional activities must request the NIF (box 110) before making any deliveries, acquisitions or imports of goods or services, receiving payments or making payments, or hiring labor personnel, carried out for the development of their activity.
Without prejudice to the foregoing, legal persons and entities without legal personality must apply for the NIF within the month following the date of their incorporation or establishment in Spanish territory .
For more information, please refer to Annex I of this guide.