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Informative notes

Brief explanatory information regarding the submission of certain reports

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Reminder on identification

Please note that the State Tax Administration Agency makes available to you the means to make a correct declaration, especially in terms of identification:

“Third-party consultation service for census purposes” (and the web service)

It facilitates the verification of taxpayer identification data included in a declaration before its submission.

It is also worth noting that for non-residents who must be informed with the NIF of their country of tax residence (forms 289, 290, 234, ...), it is recalled that to facilitate the validation process of the NIF in other jurisdictions, links are provided to the portals where you can consult the information of each country in relation to the issuance, obtaining and, where appropriate, structure and operation of the corresponding NIF.

Tax Agency: Web portals for TIN (NIF) validations

Tax Agency: US TIN Validations

MODEL 296

In the information statement of model 296 For the year 2025, a new validation is incorporated in the NIF field IN THE COUNTRY OF TAX RESIDENCE of Registration type 2 (Receiver Registration).

  • If the field has content, the recipient is a natural person, and the recipient's country of tax residence belongs to the EU, it will be validated that the content of the NIF field IN THE COUNTRY OF TAX RESIDENCE conforms to the structure and syntax of the TINs in the EU for natural persons.

  • If the structure and syntax are not followed, a WARNING message will appear: “The content of the NIF field in the country of tax residence does not conform to the structure and syntax of the TIN (NIF) of the country of tax residence. In order to facilitate the TIN (NIF) validation process, the information available on the Electronic Headquarters website for form 296 includes a link to the portals where you can consult the information for each country regarding the corresponding TIN.”