Application for Tax Identification Number (NIF) for international investors

What is the NIF application for international investors?

This process involves requesting a Tax Identification Number for individuals, companies, and entities. It's crucial for conducting investments, commercial operations, and meeting tax obligations in Spain.

What are the main benefits?

Income Tax Deductions

The deduction in the Personal Income Tax (IRPF) for investment in new or recently established companies (not necessarily Spanish startups) is enhanced, increasing from 30% to 50%. The maximum investment allowing access to the deduction is raised from 60,000 to 100,000 euros.

Deadlines to invest

Investment in new companies can be made within the first five years of the company's existence (previously set at three years).

Exemption on shares or participations

Increase in the exemption from 12,000 to 50,000 euros annually in the issuance of shares or stakes to employees of emerging companies, along with special valuation and allocation rules for non-exempt income

Managing body

This procedure operates under a collaborative agreement between the State Tax Administration Agency and the Ministry of Foreign Affairs and Cooperation. This collaboration aims to simplify administrative procedures, reduce burdens, and enhance our country's relations with non-resident individuals and entities. It enables the request and allocation of Tax Identification Numbers for individuals and entities through Spanish Consular Offices in their country of residence.

Approximate timeframe

The tax identification number for legal entities and entities without legal personality will be assigned by the competent Delegation or Administration of the AEAT within a maximum period of 10 days.

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To whom is the procedure addressed?

  • Spanish citizens residing abroad without a National ID (DNI) but registered in the Consular Registry (NIF L).
  • Foreigners residing within the consular jurisdiction without a Foreigner Identification Number (NIE - NIF M) and not required to have one.
  • Legal entities located within the consular jurisdiction, typically with their registered or statutory address.
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What documentation do you need?

For requesting NIF L (for Spaniards residing abroad without a DNI and registered in the Consular Registry) or NIF M (for foreigners residing within the consular jurisdiction without an NIE) - NIF for individuals, the following documents will be needed:

  • Application using form 030.
  • Valid passport. Foreigners can provide a passport or a valid identification document.
  • Document proving residence within the consular jurisdiction corresponding to the Consular Office where the application is submitted. Spanish nationals must be registered in the Consular Registry of the Consular Office where they submit the application (Residence Certificate).
  • If requested via a representative, a photocopy of the Tax Identification Number (Spanish NIF) of the representative. If present at the time of submission, displaying it will suffice.

If a foreign power of representation is provided, it should be legalized or apostilled according to the Hague Convention, and if necessary, translated.

For requesting NIF N (for legal entities with headquarters within the consular jurisdiction) - NIF for legal entities, the following documents will be necessary:

  • Application using form 036.
  • Card or document accrediting the tax identification number assigned by the Spanish Administration to the person signing the request.
  • Document accrediting the Spanish NIF of the legal representative.
  • Should include: Certification from the registration or tax authority of the country of origin, proving the entity's existence and the required data.
  • Document proving that the person signing the request has sufficient power to do so (certificate from the registration or tax authority stating the applicant is the legal representative or a notarial power of attorney granted by the legal representative).
  • The identification document with an address within our consular jurisdiction will verify the applicant's residence.

The NIF cannot be assigned to the legal entity if the legal representatives or the partners listed do not have a Spanish NIF.

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What are the requirements to be taken into account?

  • Valid passport. Foreign individuals may alternatively provide an equivalent valid Identification Document if applicable, similar to the National Identity Document (DNI).
  • Document proving residence within the consular jurisdiction corresponding to the consular office where the application is being submitted. For this purpose, Spanish nationals must be registered in the Consular Registry of the consular office where they are submitting the application.
  • If the application is submitted through a representative, documentation proving the representation, such as a power of attorney issued by a Spanish notary or a foreign notarial power of attorney duly apostilled.

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What are the steps you should follow?

Step 1. Access to the Consular Office or Tax Agency.

Access the corresponding website and select the procedure 'Request for assignment of Tax ID for individuals' or 'Request for assignment of Tax ID for legal entities.

Step 2. Generating the request.

Users need to complete the information in the "Request Generation" tab. Input the following details:

  • Type of submission, whether in their name or on behalf of a third party.
  • Contact information (phone and email).
  • Attached documentation (Model 030 or Model 036).
Step 3. Submission of the application.

Review the data before submitting, and if you wish to modify any information, you still have time. Otherwise, select 'Sign and send.'

Once selected, a pop-up window will appear where you must check the 'Agree' box and press 'Sign and send' to complete the submission process.

Step 4. Receipt of submission.

After submission, an electronic registration file is automatically generated.

Once a Tax Identification Number (NIF) is assigned to you, they will contact you through a communication sent to the address you provided during the procedure.

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Frequently asked questions

The model 030 census declaration.

Yes, when both communicate the change of fiscal domicile or domicile for notifications and they are the same for both or when they simultaneously request registration, the NIF, or modification of their identifying data. In these cases, the form must be signed by both spouses.

The model 030 census declaration when they are going to carry out or participate in operations of a tax nature or with tax relevance.

It should be signed by the interested party, or by both spouses if a single form is completed communicating circumstances that affect both or specific to one spouse, indicating the place and date.

If a representative has been appointed, the declaration can be signed by them.

No. There is a special procedure that doesn't require in-person management or identification through an electronic certificate or Cl@ve PIN, except for NIF application purposes.