Forms 036 and 037
Skip information indexRequest for assignment of NIF to entity
This non-face-to-face service has been developed to facilitate the presentation of the request for assignment of NIF to entities (Form 036), with the aim of maintaining the service to citizens, without the need for must carry out the management in person, nor are the guarantees required by the standard diminished.
The presentation of the request for assignment of provisional NIF to entities without requiring their appearance in the office, will be admitted in the Electronic Registry of the Tax Agency, in process "Forms 036 and 037- Request for assignment of NIF to entity - non-face-to-face " .
To do this, the presenter, who may be any person since the presentation of Form 036 is a procedural act, must have a recognized electronic certificate that allows him or her to authenticate at the Electronic Headquarters of the AEAT and you must follow the following steps:
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Obtaining validated Form 036 in PDF format
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Scanned Additional Documentation
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Presentation of Form 036 in PDF and the necessary additional documentation in the electronic Registry of the Tax Agency in the process " Request for assignment of NIF to entity ".
STEP 1.- Obtaining Model 036 validated in PDF
To obtain model 036, access the form "Completion, validation and obtaining in PDF for printing 036", which you will find within the list of procedures for the "Models 036 and 037" procedure. .
Access does not require identification with Cl@ve or electronic certificate.
The form is completed online and, after validation by the AEAT server, the PDF of the pre-declaration of Form 036 is obtained ( draft Form 036) to print, sign and present in the NIF. In the form, the fields of the entity's corporate name and the sections of form 036 necessary to process your request for assignment of NIF will be completed:
Page 1 .- Reasons for presentation, date and signature
- Cause box 110 “Request for tax identification number ( AEAT ) and
- Place, date and signature of the declaration (mandatory, by the owner/s or their representative.
Page 2 B or 2 C (if a permanent establishment)
- Identification data of the entity; residence/ incorporation/ NIF other countries, if applicable.
- Telephone data and electronic addresses to receive notices from the AEAT (will be completed if the presenter wants to receive informative notices and especially the information of the assigned NIF ).
- Consignment of tax address (mandatory).
- Consignment of tax domicile abroad (if the taxpayer is a non-resident, and marks the domicile abroad as his tax domicile it will be mandatory, otherwise, it is optional if he has already indicated a tax domicile in Spain) (only on page 2B since EEPP, although they are non-tax residents in Spain, must communicate an address in Spain).
- Registered office if different from the fiscal address (only on page 2B).
- Consignment of address for notification purposes (it would always be in Spain and is optional).
- Legal Form (mandatory) (only on page 2B).
Page 3. Representation
- Legal representative (always mandatory and if it is an entity, the natural person designated by the administrative legal entity must communicate).
- Voluntary representation, if applicable.
Page 8 . Partners, members, participate
- Spanish entities must declare the identifying data of the founding partners or those promoting the constitution and % of participation.
- Entities in attribution of income (communities of property, existing inheritances, civil societies without commercial or professional purpose, community of owners) must declare identifying data of the participants and their percentage of participation and attribution of income.
If you have questions regarding completion, you can contact the Administration through the virtual counter " ADI ; Do you need help?" displayed when accessing the form.
You can also consult the "Information and Help" section of the form or call +34 91 554 87 70 /+34 901 33 55 33 from Basic Tax Information .
As the notice indicates, form 036 in PDF is a draft and is not valid until it has been presented to the AEAT . Therefore, the effective date of presentation would be the date of its printed presentation at the AEAT office or, if this non-face-to-face procedure is used, it will be the date of its presentation in the electronic Registry at through this extraordinary procedure.
It is important to remember that this draft (pre-declaration of Form 036) may be used exclusively within a period of one month from its validation. If this period has elapsed without it having been submitted, it will be deleted.
With this new procedure, once the pre-declaration of Form 036 (which incorporates the supporting document number, reference number, date and time) has been generated with the census model sheets in which some data has been recorded, it will be processed. manual or electronic signature by the accredited representative of the entity, and must be filed in PDF format for presentation in the Telematic Registry following the guidelines indicated in STEP 3.
Step 2.- Scanned additional documentation
You must consult, obtain and, where appropriate, scan for filing in electronic format, the additional documentation that must accompany Form 036 of the request for assignment of NIF to an entity before giving the next step.
The documentation to be provided will depend on the legal form of the entity. In general, you must provide a copy of the public deed or authentic document of incorporation and the bylaws or equivalent document, as well as certification of its registration, when applicable, in a public registry.
If all this documentation is not provided, the NIF assigned will be provisional and the entity will be obliged to provide the pending documentation necessary for the assignment of the tax identification number. definitive within a period of one month from the registration in the corresponding registry or from the granting of the public deeds or documents certifying its constitution and the corporate bylaws or equivalent documents of its constitution, when the registration of the same in a specific record.
- Agreement of wills/private incorporation contract/public deed of incorporation, which includes the identification of all the partners, and includes the Statutes/rules that must govern the operation of the company/entity.
- Certificate of registration of the company in the commercial or special Registry (failing this, the provision of the public deed of incorporation in which the seal of the registry registration is printed will be sufficient), if applicable.
- Copy of the NIF of the person who signs the census declaration, who must be a representative of the company.
- Document that certifies the representation capacity of the person who signs the census declaration (it will not be necessary if it appears as such in the creation document or in the deed of incorporation or in the statutes).
If you do not provide a copy of the public deed or authentic document of incorporation, to assign the provisional NIF it will be essential that, at least, you provide a copy of a duly signed document in which the grantors of that express their AGREEMENT OF WILLS for the constitution of the legal person or entity in question and, where appropriate, a CERTIFICATE, which is current, of NON-MATCH from the Public Registry in which the registration of the entity is mandatory.
The following information will appear in the AGREEMENT OF WILLS:
- company name and anagram, if any
- legal form
- tax domicile and registered office
- coporate purpose
- closing date of the financial year
- planned share capital figure
- expected life of the entity
- intended start date of purchase of goods or services with the intention of using them in the business or profession
- public register in which, where applicable, the Entity must be registered.
- identification of the founding partners, with NIF , and percentage of participation
- identification of legal representatives, with NIF
- covenants and conditions
- signature of partners, directors and/or representatives
The signatory of the census application declaration must prove that they are acting on behalf of the group that is committed to the creation of the legal person or entity without personality.
When a NIF of a provisional nature is assigned, the term "IN CONSTITUTION" is automatically added to the company name. This term will appear on the NIF cards of every entity in the process of formation. This indication will be maintained until it is justified, through the corresponding documentary contribution, that the entity is fully established.
You can consult the documentation that must be provided in Annex I of the Practical Guide.
STEP 3.- Presentation of Form 036 in PDF and the necessary additional documentation in the electronic Registry of the Tax Agency in the procedure "Models 036 - 037. Request for assignment of NIF to entity - non-face-to-face ".
Access to the procedure requires that the submitter of the application have a NIF registered in the Census of Taxpayers and to identify themselves use their own recognized electronic certificate.
Once the presenter has agreed to the aforementioned procedure, they must complete the "Subject" field with the literal: “Request for assignment of provisional NIF ”.
Next, you must indicate the telephone number (mandatory field) and additionally, an email address to contact if necessary.
Afterwards, the name/company name of the person/entity from which you are requesting the NIF will be entered.
In the "Documentation that is attached" section, selecting "200- Other documents" as the document type and clicking on the "Add files" link, select the file with the documentation to present:
- The pre-declaration of Form 036 (Draft of M036)
- The corresponding complementary documentation (Agreement of wills, public deed of constitution of the entity or document that proves the existence of the entity, identification of the legal representation and its accreditation).
In the "Help" link you can check the list of supported formats for submitting files for this procedure, with the maximum size allowed for each file being 64 MB.
Select or drag the file. It is preferable that the file name does not have punctuation marks and is saved on your local disk, within the " AEAT " folder.
The added file will appear in the "Attached Documentation" section.
Once the files have been attached, press "Submit", the data to be sent will be displayed, if you wish to make a modification, press "Return" and if you agree, press "Sign Send".
In the pop-up window, check the "Agree" box and press "Sign and Send" to finish the submission process.
Once this procedure has been carried out, an electronic Registration file is generated.
Once the NIF has been assigned, the communication of the NIF card will be issued to the tax address of the holder of the assigned NIF or, where applicable, to the preferred address for the purposes of notifications communicated in Form 036.
Please note that failure to present the necessary complementary documentation or presenting it in an incomplete or inaccurate manner may lead to the filing of your request (articles 88 and 89 Regulations for the application of taxes, approved by Royal Decree 1065/2007, of 27 of July).