Spanish NIF for a Foreign Company: What It Does — and Does Not — Mean
A foreign company may need a Spanish tax identification number (NIF) to carry out certain transactions or fulfil tax obligations in Spain. The NIF identifies the entity for Spanish tax purposes; it does not, by itself, create a Spanish company, authorise a regulated activity or establish VAT registration.
Documents and considerations
- Evidence that the foreign company exists and details of its authorised representative.
- Identification of the person empowered to act for the company.
- A power of attorney where a representative will complete the process.
- Notarisation, legalisation/apostille or translation where required by the relevant procedure.
- An assessment of whether a tax representative must be appointed in the particular circumstances.
Form 036 is used for many tax census and identification procedures. Requirements differ according to the company’s residence, activity and the nature of its Spanish obligations. See the Spanish Tax Agency (AEAT).
