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

General Details

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 significance.

Responsible body

State Revenue Office

General information of the procedure

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 constitution and the corporate statutes or equivalent document. Certification of your registration in a Public Registry, when 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 significance must request a NIF. The request will be made by submitting the census declaration of registration in the Census of Entrepreneurs, Professionals and Retainers (form 036). It must be requested before making any delivery, provision or acquisition of goods or services, receipt of collections or payment of payments, or hiring of labor personnel, for the development of the business or professional activity. In any case, the request will be made within the month following the date of constitution or establishment in Spanish territory of the legal person or entity without legal personality. Notaries may present, electronically, on behalf of legal persons and entities without personality in incorporation, form 036 and the necessary documentation to request the 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 communicated by the interested parties in their requests for a provisional or definitive NIF. When the data is not true, a hearing will be granted for a period of ten days.

End: in case of denial: - 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 is not true. - The provisional or definitive NIF will not be assigned to legal persons or entities that do not provide, at least, a signed document in which the grantors express 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 as long as the entity does not provide a copy of the public deed or authentic document of incorporation and the corporate bylaws or equivalent document, as well as certification of registration in a Public Registry, when 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. After this period has passed without the pending documentation having been provided, its contribution may be required, granting a maximum period of ten days for its presentation or to justify the reasons that make it impossible, indicating the period necessary for its definitive contribution. Failure to respond to the request in a timely manner may determine the revocation of the provisional NIF. To request the definitive NIF, a census declaration of modification must be submitted (form 036), which will record, where appropriate, the modifications produced with respect to the data included in the provisional NIF application declaration that have not been communicated to the Administration in previous census declarations of modification, and to which the pending documentation will be accompanied. Once this obligation has been fulfilled, the final NIF will be assigned. Through an agreement between the Tax Agency and the Notaries, legal persons and entities without personality are facilitated to obtain 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 your registration is carried out

Forms

Electronic processing

Resolution deadline

10 working days

Resolution body

State Revenue Office

Resources

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

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

Information linked to electronic processing

Identification system

No authentication required

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Orden EHA/451/2008, de 20 de febrero,

por la que se regula la composición del NIF de las personas jurídicas y entidades sin personalidad jurídica. (BOE 26-febrero-2008)

Normativa de tramitación

  • Orden EHA/1274/2007, de 26 de abril,

    por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores. (BOE 10-mayo-2007)

  • ORDEN EHA/3695/2007, de 13 de diciembre,

    por la que se aprueba el modelo 030 de Declaración censal de alta en el Censo de obligados tributarios, cambio de domicilio y/o variación de datos personales, que pueden utilizar las personas físicas, se determinan el lugar y forma de presentación del mismo y se modifica la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores. (BOE 19-diciembre-2007)