DNI, NIF, CIE ... there are many acronyms, some better known than others. In the case of the NIF, we are talking about an alphanumeric code used in Spain and extensive to other countries.
But What is really the NIF? Does everyone have one? How do you apply? These and many other questions is what we are going to answer next.
What is the NIF?
The NIF is actually the Tax Identification Number. Or what is the same, the number that identifies you as a person, either physical or legal for tax purposes. In fact, it is a number that everyone in Spain has and that refers to "tax matters".
There are two types, one that of natural persons; and another that of legal persons. Each of them is different from each other. Depending on whether the NIF is of a natural or legal person, its composition is:
- If we are talking about the NIF of a natural person, it is made up of a letter and 8 numbers.
- If we talk about the Tax Identification Number of a legal entity, it is made up of 9 characters and, of them, one is a letter, seven are numbers and the last one is actually a check digit.
Formerly, the NIF of legal persons was known as CIF (Tax identification code). But, since 2008, this has been extinguished and these acronyms, the Tax Identification Number (which was used only for natural persons), began to be used also for legal entities.
What is the difference between NIF and NIE?
Now that you know what the NIF is, surely you remember that there is a word very similar to this, with the acronym NIE. Although they seem similar, the truth is that they are two completely different numbers, and that they are not related to the same function. That is, each one is used for one thing.
El NIE is the Foreigner Identification Number, and it is used to identify a foreign natural person who has a residence permit in Spain (but does not have Spanish nationality).
On the contrary, the NIF is used for both natural and legal persons that DO have Spanish nationality.
And between the NIF and the DNI?
You may have heard someone, or even yourself, say that the DNI and the NIF are the same. But this is not the case in all cases. The DNI is the National Identity Document, something that differs from what is the NIF, the Tax Identification Number.
Now, in the case of natural persons, both the NIF and the DNI coincide in that number. That is, you have an 8-digit number and a letter that will be the same in both terms, both in the DNI and in the NIF.
When we talk about legal persons, then the DNI and the NIF are totally different numbers and each one has a different numerology.
How is the Tax Identification Number of a legal person
As we have mentioned, the NIF of a legal person is something different from that of a natural person. To begin with, it is composed of a letter that indicates the legal form that your entity has). Then, it has 7 numbers and finally, it has a check digit, which can be a number, or a letter.
As for the lyrics, depending on which one you see, will determine a type of society, association, community ... To make it clearer to you:
- A for corporations.
- B in the case of limited liability companies.
- C for partnerships.
- D if you constitute communities of assets and recumbent inheritances.
- F for cooperative societies.
- G is the letter of the associations.
- H for the community of owners under a horizontal property regime.
- J if they are civil companies, with or without legal personality.
- P for local corporations.
- Q identifies Public Bodies.
- S for the State Administration Bodies and the Autonomous Communities.
- U in case of Temporary Unions of Companies.
- V is used for other types not defined in the rest of the keys.
- N focuses directly on foreign entities.
- W for pending establishments of non-resident entities in Spain.
How to request the NIF
Now that you know what the NIF is and the two types that there are, it is possible that at some point you need to request it to operate. For example, if you become self-employed, or if you create a legal entity. Therefore, you must know the procedures to be carried out.
Obtain it as a natural or self-employed person
We have already told you before that, as a natural person, your NIF is the same as your DNI. That is, nothing changes. But what about the self-employed?
These are considered as natural persons, so they do not have to change either, putting your ID on the invoices is more than enough to carry out the procedures of your business.
And how is it requested? It is as simple as turning 14 years old (or earlier if you want). In other words, when you take out your identity card and have your NIF number and it will accompany you throughout your life.
Request it as a legal entity
In the case of a legal person, things change. To get started, You must request it at the Tax Agency once you have created that legal figure. It is mandatory, so you should not forget to do it.
You can go in person to an office or do it online if you have a cl @ ve PIN or electronic certificate.
In both cases they will ask you to fill in form 036 where you will have to indicate a series of data:
- On the first page, the name of the legal entity. You must check box 110 (to request the provisional NIF), or 120 if what you want is to be given the definitive NIF.
- You must fill in the identification data of the entity (page 2B).
- On the third page you have to put the legal representatives.
- Along with 036, you will also have to deliver a photocopy of the DNI and / or NIF of the representative of the legal entity, original and copy of the Deed of Incorporation of the Company; and Certificate of Registration of the legal person in the Mercantile Registry.