NIF: Assignment of a NIF to legal persons and non-legal entities.

Denomination

NIF: Assignment of a NIF to legal persons and non-legal entities.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure through which the State Tax Administration Agency assigns the NIF to legal persons and entities without legal personality for their relationships of a tax nature or with tax significance.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

interested

Applicant: Company

Place for presentation

Telematics.

AEAT offices

Documentation

Form 036. Copy of the public deed or authentic document of its incorporation and of the bylaws or equivalent document. Certification of its registration in a Public Registry, where applicable.

Phases of the procedure/service

Start: at the request of a party. Legal persons or entities without legal personality that are going to be holders of relationships of a tax nature or with tax implications must request a NIF. The application must be made by submitting the census declaration of registration in the Census of Business Owners, Professionals and Withholders (form 036). It must be requested before making any delivery, provision or acquisition of goods or services, collecting payments or making payments, or hiring employees for the development of business or professional activity. In any case, the application must be made within the month following the date of incorporation or establishment in Spanish territory of the legal person or entity without legal personality. Notaries may submit, electronically, on behalf of legal persons and entities without legal personality in the process of being established, form 036 and the necessary documentation to request a provisional NIF, in certain cases. Automatically by the local office. If they do not request it, the Tax Administration may proceed ex officio to register them in the Census of Taxpayers and assign them the corresponding NIF.

Procedure: The Tax Administration may verify the veracity of the data provided by interested parties in their applications for provisional or definitive NIF. If the data is not true, a hearing will be granted for a period of ten days.

End: In case of refusal: - The assignment of the provisional or definitive NIF may be denied when the verification carried out by the Tax Administration shows that the data communicated by the interested parties are not true. - The provisional or definitive NIF will not be assigned to legal persons or entities that do not provide at least one signed document in which the grantors state their agreement of wills for the constitution of the legal person or entity or another document that accredits situations of co-ownership. Assignment of provisional/definitive NIF: The NIF will be assigned within ten days. The NIF will be provisional until the entity provides a copy of the public deed or reliable document of incorporation and the bylaws or equivalent document, as well as certification of registration in a Public Registry, where applicable. When a provisional NIF is assigned, the entity will be obliged to provide the pending documentation necessary for the assignment of the definitive NIF within one month from the registration in the corresponding Registry or from the granting of the aforementioned documents, if the registration of the same in the corresponding Registry is not necessary. After this period has elapsed without the pending documentation having been submitted, its submission may be requested, granting a maximum period of ten days for its presentation or to justify the reasons that prevent it, indicating the period necessary for its definitive submission. Failure to comply with the request in a timely manner may result in the revocation of the provisional NIF. To apply for the definitive NIF, a census modification declaration (form 036) must be submitted, which will state, where applicable, any changes made to the data recorded in the provisional NIF application declaration that have not been communicated to the Administration in previous census modification declarations, and which will be accompanied by any pending documentation. Once this obligation is fulfilled, the definitive NIF will be assigned. Through an agreement between the Tax Agency and Notaries, legal persons and entities without legal personality are provided with the possibility of obtaining a provisional NIF at the time of granting the public deed or authentic document of incorporation, upon presentation of form 036, and a definitive NIF, when they are registered.

Forms

Electronic processing

Resolution deadline

10 working days

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It shall be filed before the administrative body that issued the challengeable act.

Identification system

No authentication required

Level of interactivity

Level 4: Electronic processing