1.1 Registration declaration. NIF application

Those who are going to develop economic activities and/or pay income subject to withholding and deposit on account must request registration in the Census of businessmen, professionals and withholders .

Model 036 or 037 is presented for:

Indicate the identifying data of the activity.
Request the assignment of the Tax Identification Number -NIF-, provisional or definitive, before making any delivery, acquisition or import of goods or services, receiving collections or paying payments, or hiring personnel to carry out your activity.
Communicate the option or waiver of the tax regimes and obligations regarding Personal Income Tax , IS , VAT and others as appropriate.
Request inclusion in certain registries such as the Registry of intra-community operators (ROI), the Registry of Large Companies and the Registry of Monthly Refunds (REDEME).
Request inclusion in the following censuses: the CAE (Special manufacturing taxes), CAC (Special tax on carbon) and CIE (Special tax on electricity), among others.

The simple census declaration fi each - model 037- It may be presented by natural persons residing in Spain in which the following circumstances are jointly present:

Have been assigned a Tax Identification Number
Do not act through a representative
Your tax address coincides with that of administrative management
Don't be big companies
They are not included in the special regimes of VAT , with the exception of the simplified regime, special regime for agriculture, livestock and fishing, special regime of equivalence surcharge or special regime of the cash criterion
They are not registered in the register of intra-community operators or in the monthly refund of VAT
Do not carry out any intra-community acquisitions of goods not subject to VAT , of article 14 of the VAT Law
Do not make remote sales
They are not liable for Special Taxes or Insurance Premium Tax.
They do not satisfy returns on movable capital

Natural persons must provide their corresponding accreditation along with the census declaration model. If they act as a representative, they must provide their DNI / NIE and accreditation of representation.

Legal persons and entities without legal personality must contribute, so that the State Tax Administration Agency (AEAT) assigns them the NIF provisional , a duly signed document in which the grantors express their agreement of wills for the constitution of the legal person or entity in question and, where applicable , a current certificate of non-matching name from the Public Registry in which the registration of the entity was mandatory.

The agreement of wills must include:

Company name and anagram if any
Legal form
Tax and social address
Social object
Closing date of the fiscal year
Planned share capital figure
NIF founding partners, tax domicile and percentage of participation
Identification of administrators and/or representatives
Signature of partners, administrators and/or representatives

To obtain the definitive NIF the following documentation will be submitted together with the model 036 :

In legal entities: commercial companies (anonymous, limited, collective and limited), civil companies, associations, foundations and others:
- Original and photocopy of the public deed or authentic document of constitution and of the corporate statutes or equivalent document.
- Certificate of registration in the corresponding public registry, or failing that, contribution of the deed with registration seal, except for non-professional civil companies.
- Photocopy of the NIF of the representative of the company (the one who signs the census declaration) and the original and photocopy of the document that proves the capacity to represent.
In entities without legal personality (communities of property and others):
- Original and photocopy of the private incorporation contract or public deed, with identification and signature of the partners or community members, participation fee and purpose of the entity.
- Photocopy of the NIF of the partner, community member or participant who signs the census declaration or of the representative, in which case the document proving representation will also be provided.

Public limited companies, collective companies, limited partnerships and cooperatives can request the assignment of the NIF provisional and definitive electronically on the AEAT website. .

Link to the request for assignment of NIF to entity

Non-resident natural persons and non-resident foreign entities may request their NIF through the electronic procedure on the AEAT website in the procedures “Request for NIF of a natural person - without NIF / NIE - not in person” and “Request for assignment of entity NIF ”.

Link to the request for NIF of a natural person - without NIF / NIE - not in person

Link to the request for assignment of NIF to entity

The presentation of the census declaration of registration in the Census of businessmen, professionals and withholders may be replaced by the presentation of the Single Electronic Document (DUE) when the regulations authorize it. Also using DUE the constitution of limited liability companies and entrepreneurs, new company limited companies, civil companies, communities of property and the registration of individual entrepreneurs can be processed electronically.

The telematic procedure requires a visit to the “Entrepreneur Service Point (PAE)” where they inform and initiate the creation of the company; In particular, they complete the DUE (with the data that must be sent to the legal registries and the Public Administrations for the constitution of the company and the fulfillment of the obligations at the beginning of the activity), They keep the documentation provided by the entrepreneur and request the ID-CIRCE code (which identifies DUE ) from the Information Center and Business Creation Network.

Likewise, the DUE allows the electronic completion of the procedures necessary for the cessation of the activity of individual entrepreneurs and limited liability entrepreneurs, as well as for the cessation of the activity and extinction of limited liability companies.