Identification of non-established businesses
Legal persons and entities without legal personality and natural persons who are business people or professionals, will apply for the NIF using form 036 "Census declaration of registration, modification or deregistration in the census of business people, professionals and withholders".
If the individual who acts as a representative of the entity does not have an Tax Code (NIF) issued by the Spanish Tax Agency, he/she must request it by submitting the form 030 of “Census statement of registration in the census of taxpayers, change of address and/or variation of 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).