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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

10.2.4.1 How to obtain the reference number

To do this, they will ask you to identify yourself. You can use:

  • Certificate or electronic DNI

  • Cl@ve

  • Box 505 of the Income Tax Return of the corresponding tax year according to the personal income tax campaign.

Have your DNI or NIE ready and the date of issue or expiration ( NIF types K, L, M- with date of birth) or support number. Once this data has been provided and validated, depending on your situation you will be asked to provide box 505 of your Income Tax return that corresponds to the tax year of the IRPF campaign or the number IBAN from an account in his name. The reference from the previous campaign is valid as long as it is the last one obtained by the taxpayer, they have not been disqualified or have not obtained a new reference.

In any case, this disqualification may be revoked in future years and in any case a new, fully valid reference may be obtained through an electronic certificate or Cl@ve.