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Practical guide for completing census form 036

Identification

For natural persons of Spanish nationality, the tax identification number (box A4) will be the number of their national identity document followed by the corresponding code or verification character, consisting of a capital letter that must appear on the national identity document itself, in accordance with its regulatory provisions. All persons over the age of fourteen must have DNI . The Ministry of the Interior is the administrative body responsible for assigning them.

Spaniards who carry out or participate in operations of a tax nature or with tax implications and are not required to obtain a national identity document because they reside abroad or are under 14 years of age, must obtain their own tax identification number. To do so, they may request a voluntary national identity document or request the tax authorities to assign them a tax identification number. The latter will be made up of nine characters with the following composition:

  • an initial letter intended to indicate the nature of this number, which will be L for Spanish residents abroad and K for Spanish residents in Spain who are under 14 years of age;
  • seven alphanumeric characters and
  • an alphabetic check character.

NIF L/K

In order to identify minors under 14 years of age in their relationships of a tax nature or with tax implications, both the data of the person under 14 years of age, including their tax identification number, and those of their legal representative must appear.

For individuals who do not have Spanish nationality, the tax identification number (box A4) will be the foreign identity number assigned to them or provided to them in accordance with Organic Law 4/2000, of January 11, on the rights and freedoms of foreigners in Spain and their social integration, and its implementing regulations.

Individuals who do not have Spanish nationality and do not have a foreigner's identity number, either temporarily because they are required to have one or permanently because they are not required to have one, must request the tax authorities to assign them a tax identification number when they are going to carry out operations of a tax nature or with tax implications. This number will consist of nine characters with the following composition:

  • an initial letter, which will be M, intended to indicate the nature of this number
  • seven alphanumeric characters and
  • an alphabetic check character.

NIF M

For more information on NIF , see Annex 1 of this guide.

The trade name is the sign or name that serves to identify a natural or legal person in the exercise of a business activity and that distinguishes its activity from similar identical activities. The right to a trade name is acquired through its registration in the Spanish Patent and Trademark Office, and its registration in the Industrial Property Registry confers on its owner the exclusive right to use it in economic transactions.