Page 2B. Identification of legal persons or entities

Section B) of page 2B will be used exclusively by legal persons and entities, whether resident or non-resident in Spanish territory.

This section B) will only be completed when submitting the registration declaration to request a provisional NIF or a declaration of modification of the identification data (for example, when you change your company name or name or your logo), tax address, registered office, address for notification purposes or permanent establishments.

In case of modification, the corresponding boxes on page 1 must also be checked.

Sections 68 to 79 must be completed (see the subsection on legal personality, legal form and type of entity) at the time of registration or subsequent modification when you want to obtain the definitive NIF .

All types of entities must initially request a NIF , which will be provisional and will become definitive when a copy of the public deed or reliable document of its incorporation and the bylaws or equivalent document is provided, as well as certification of its registration, where applicable, in a public registry. The application for the definitive NIF will be made through a census modification declaration by checking box 120. In many cases where a definitive NIF is requested (for example, commercial companies) box 125 must also be checked because any of the boxes 68 to 79 can be modified.

It may also happen that, in the initial registration declaration, the NIF requested has a definitive character if the interested party provides at that time the reliable document of its constitution, a case that can usually occur with the entities of article 35.4 of the LGT , that is, entities that lack legal personality.

It should be noted that, in order to register in the census, legal persons and entities must necessarily include the following data:

Tax Identification Number
Full business name or corporate name
Anagram, if I had it
Tax domicile in Spain
Address in the state of residence or incorporation abroad, for non-residents, where applicable.
Legal personality, legal form and type of entity.

Once the legal person or entity is registered in the census, it is not necessary to complete this data in the subsequent census declarations that may be submitted, unless some modification has occurred in them .