Legal person
Legal entities are entities established in accordance with the requirements established in each case by the regulations. These entities do not have the possibility of exercising rights and assuming obligations until they acquire legal personality. When we are dealing with a legal entity, we must specify the legal form that it assumes.
When requesting a provisional NIF for those entities that do not yet have legal personality, that is, those that are in the process of being established because, for example, they have not yet been registered, not box 68 or 69 will be checked, but rather boxes 78 and 79 will be filled in.
If at the time of filing this declaration you already have legal personality and are of Spanish nationality, you must check box 68 and indicate the legal form in box 69.
|
LETTER NIF |
LEGAL FORM |
|---|---|
|
A |
Anonymous society Corporation incorporated for sale Listed public limited companies investing in the real estate market Anonymous Society of Professionals European Joint Stock Company Labor Limited Company Sole Shareholder Limited Company (sociedad anónima unipersonal) Variable Capital Investment Company SA |
|
B |
Limited Liability Company Limited company incorporated for sale Limited Company of Professionals Limited Company Limited Company New Company Sole shareholder private limited company (sociedad limitada unipersonal) |
|
C |
Collective Society |
|
D |
Limited Partnership |
|
F |
Cooperative Society European Cooperative Society |
|
G |
Association of Consumers and Users Association LO 1/2002 Sports Federation Foundation Public Foundation Business Organization Other Associations (other than the above) Political party Union |
|
J |
Professional Civil Societies Civil Societies WITH commercial purpose Civil Societies WITHOUT commercial purpose |
|
V |
Economic Interest Grouping European Economic Interest Grouping Agrarian Transformation Society |
|
Q |
State Agency Agricultural Chamber Public Business Entity Body Assimilated to Autonomous Body of the Autonomous or Local Administration Body Assimilated to Autonomous of the General Administration of the State Autonomous Body of the Autonomous or Local Administration Autonomous Body of the General State Administration Other Public Bodies with legal personality |
|
R |
Congregation or Religious Institution |
If you are a legal entity of foreign nationality in box 69 you will indicate as legal form one of the following (NIF letter N):
- Foreign European Public Limited Company
- Foreign European Cooperative Society ( SCE )
- Foreign entity with legal personality
- Embassy, Consulate or Trade Office of a foreign country in Spain
- Other foreign entities