Identification of non-established businesses

Information

Corporate persons and entities without legal personality as well as natural persons who are employers or professionals will request the Tax ID through form 036 "Registration, modification or removal, tax register of business persons, professionals and withholders".

If the individual acting as representative of the entity does not have a Fiscal Identification Number (NIF) issued by the Spanish Tax Administration, they must apply for it by submitting form 030 of “Census statement of registration in the census of taxpayers, change of address and/or variation in personal data.”

Business owners established in the European Union that perform operations subject to VAT in Mainland Spain and the Balearic Islands do not need to act through a representative.

Business owners established outside the European Union must appoint a representative with tax domicile in Spain for the purpose of meeting the obligations stipulated in Act 37/1992, on Value Added Tax, unless there are mutual assistance instruments similar to those set up within the Community (currently only Norway).