1.1 Declaration of discharge. NIF application

Those who are going to carry out economic activities and/or pay income subject to withholding and payment on account must request the registration in the Census of entrepreneurs, professionals and withholders .

Form 036 or 037 is submitted 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 payments or making 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 registers such as the Register of Intra-Community Operators (ROI), the Register of Large Companies and the Register of Monthly Refunds (REDEME).
Request inclusion in the following censuses: CAE (Special taxes on manufacturing), CAC (Special tax on coal) and CIE (Special tax on electricity), among others.

The simple census declaration fi each - model 037- may be submitted by natural persons resident in Spain in whom ## following circumstances occur jointly:

Have a Tax Identification Number assigned
Do not act through a representative
Your tax address matches the administrative management address
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 distance sales
They are not subject to Special Taxes or Insurance Premium Tax
Do not satisfy capital gains

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

Legal persons and entities without legal personality must provide, in order for the State Tax Administration Agency (AEAT) to assign them the provisional NIF , a duly signed document in which the grantors state their agreement of wills for the constitution of the legal person or entity in question and, where appropriate, a valid certificate of no coincidence of 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 applicable
Legal form
Tax and registered office
Social object
Closing date of the financial year
Planned share capital figure
NIF founding partners, tax address and percentage of participation
Identification of administrators and/or representatives
Signature of partners, directors and/or representatives

To obtain the definitive NIF the following documentation must be submitted along with form 036 :

In legal entities: commercial companies (anonymous, limited, collective and limited partnerships), civil companies, associations, foundations and others:
- Original and photocopy of the public deed or authentic document of incorporation and the bylaws or equivalent document.
- Certificate of registration in the corresponding public registry, or failing that, provision of the deed with the registration stamp, except for non-professional civil companies.
- Photocopy of the NIF of the company representative (the one who signs the census declaration) and original and photocopy of the document that proves the capacity of representation.
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 commoners, participation quota and purpose of the entity.
- Photocopy of the NIF of the partner, commoner or participant who signs the census declaration or of the representative, in which case the document accrediting the representation will also be provided.

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

Link to the request for assignment of NIF to entity

Non-resident individuals and non-resident foreign entities may request their NIF by telematic procedure on the AEAT website in procedures “Application for NIF of a natural person - without NIF / NIE - not in person” and “Application for assignment of NIF of an entity”.

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 submission of the census declaration for registration in the Census of entrepreneurs, professionals and withholding agents may be replaced by the submission of the Single Electronic Document (DUE) when the regulations authorize it. Also through DUE you can electronically process the constitution of limited liability companies and entrepreneurs, new limited companies, civil companies, property communities and the registration of individual entrepreneurs.

The telematic procedure requires a visit to the “Entrepreneur Assistance 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 they request the ID-CIRCE code (which identifies the DUE ) from the Business Creation Information and Network Center.

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