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FAQs

The “EU Citizen Authentication ( eIDAS )” , Electronic Identification, Authentication and trust Services, is a regulatory framework of the European Union that establishes standards for electronic identification and trust services in electronic transactions. This system allows citizens of one EU country to use their national electronic identification, such as a digital ID , to access public services in other member countries. eIDAS facilitates access to public administration services in a secure and efficient manner, and is an important step towards digital integration in Europe.

Currently, to access the services of the State Tax Administration Agency through the eIDAS system, the EU citizen is required to have a Spanish identity identifier (Spanish EU Citizen Identifier ) such as a DNI (National Identity Document), a NIE (Foreigner Identification Number) or a NIF L or NIF M (Tax Identification Number). This means that, although you can use your electronic ID from another EU country, you first need to have one of these Spanish identifiers to carry out procedures at the Tax Agency.

In the future, it is planned to expand the eIDAS system so that any EU citizen with a valid electronic ID from a eIDAS integrated country can access the services of the Spanish Tax Agency without the need to first have a DNI , NIE , NIF L or NIF M. This expansion will make it much easier for citizens of other EU countries to interact with the Tax Agency in Spain, facilitating access to tax services and strengthening integration and cooperation within the European Union.

  • Visit the Tax Agency Headquarters https://sede.agenciatributaria.gob.es
  • Find the procedure you need to carry out: Browse the site to locate the specific tax service or procedure you wish to perform.
  • Access the procedure and in the authentication menu select the option “EU Citizen Authentication ( eIDAS )” : This will allow you to use your electronic ID from your home country.
  • By selecting this option, you will be redirected to the Cl@ve gateway, where you will have to select the EU Citizen option in the authentication menu, which will redirect you to the Spanish eIDAS node.
  • Once in the node eIDAS Spanish you will have to choose the country that provided you with your electronic identity. Once this is done you will be redirected to the authentication page of the country you have selected and you will have to authenticate yourself using the valid mechanisms provided by your country. If authentication is successful, you will be redirected back to the eIDAS Spanish node. At this point, your identity will be assigned to the Spanish Citizen Identifier of the EU corresponding to citizens of the EU , based on the DNI / NIE or NIF L or M.
  • Complete the tax procedure: Once authentication and identity assignment are complete, you can continue with the tax procedure you wish to carry out, for example, filing tax returns.

This process guarantees a secure and efficient authentication, allowing you to access Spanish tax services, even if you are a citizen of another EU country.

In order to be able to interact with the public administrations you need to have a valid Spanish identifier, which can be a DNI or a NIE ( if you already have a Spanish identity provided by the Ministry of the Interior at the General Directorate of Police ), or a NIF ( if you do not have a Spanish identity ). If you do not have a Spanish identity, you can request the NIF at a Spanish consulate, which will be your EU Citizen identifier. When you access using the eIDAS identification, the country where you carry out the authentication process will provide to the Spanish administrations your data of Name, Surname, Date of Birth and an identifier of the country where you have authenticated. With this data, the identifier databases will be searched to associate you with a DNI , a NIE or a NIF .

Remember that if you do not have any of these identifiers, you can obtain one at a consulate. In the future, it will be easier to obtain this Spanish Citizen EU identifier online at the time of the first authentication.

In that case, you need to obtain a NIF L or M to use eIDAS authentication in Spain . On the Spanish Ministry of Foreign Affairs website you will find detailed information on the steps to follow and the documentation required to apply for a NIF L or M through a Spanish consulate.

You can access this information at the following URL: Requirements for applying for the NIF ( https://www.exteriores.gob.es/Embajadas/asuncion/es/Embajada/Paginas/Cita%20Previa%20Consular/Requisitos-para-la-solicitud-del-NIF.aspx ).

It is important to follow the instructions provided on the website to ensure that your request is processed correctly and in the shortest possible time.

Using the “EU Citizen Authentication ( eIDAS )” , you can carry out a variety of procedures at the Electronic Office of the Tax Agency in Spain. The range of procedures available with this authentication will be progressively expanded. To find out if a specific procedure supports eIDAS authentication, simply look for the ( eIDAS ) option in the authentication menu when accessing the procedure.

Initially, the Tax Agency will offer authentication eIDAS in some of the main procedures related to the following matters (only for the most recent years in some cases ):

  • Declarations and other income tax procedures ( IRPF and IRNR ) and corporate tax
  • VAT Management
  • Debt management
  • Customs procedures
  • Powers of Attorney
  • Queries through the Informa+ tool
  • Information notices
  • Certain economic-administrative claims and special review procedures.

In addition, whenever you access a procedure, the system will tell you whether EU Citizen authentication ( eIDAS ) is available as an option for that specific procedure.

The need to have a Spanish EU identifier to use eIDAS authentication in Spain is due to several important factors related to compliance with Regulation eIDAS , compliance with Spanish regulations, and the interoperability of electronic identities in the European Union.

First, Regulation eIDAS establishes the need to ensure the interoperability of electronic identities provided by each country of the EU . This means that a citizen of one EU country should be able to use his or her e-ID to access public services in another member country. However, a challenge arises: the uniqueness and persistence of identifiers. While eIDAS is based on basic data such as the national identifier, first name, last name and date of birth, it does not guarantee that these identifiers are unique and persistent over time.

In the case of Spain, and in particular the Tax Agency, the systems are designed to work with specific identifiers such as DNI , NIE and NIF . These identifiers have a specific format and validation method and guarantee the uniqueness and persistence necessary for many procedures, especially those with tax implications. In order to integrate the eIDAS authentication and comply with the requirements of Spanish information systems, it has been decided to link the eIDAS identity with a Spanish identifier (such as NIF L or M for non-residents) that is compatible with existing systems.

This approach, supported by Royal Decree 203/2021 and Regulation EU 2018/1724, seeks to facilitate the electronic relationship of citizens of the EU with Spanish public administrations, while maintaining the integrity and efficiency of information systems. The assignment of a NIF L or M ensures that EU citizens can interact electronically with Spanish administrations, taking advantage of the interoperability provided by eIDAS and at the same time complying with the specific needs of uniqueness and persistence required by the procedures of the Spanish public administrations.