What is the NIF

<>

DNI, NIF, CIE ... there are many acronyms, some more recognized 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 in fact the tax identification number. Or what is the same el número que lo identifica como persona, ya be físico o legal a efectos fiscales. Actually, it is a number that everyone in Spain has and that refers to "tax issues".

Hay dos tipos, uno el de las persons físicas; y otro el de personas jurídicas. Cada uno de ellos es distinto entre sí. Según que el NIF sea de persona física o jurídica, su composición es:

• 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 person, it is made up of 9 characters and, of them, one is a letter, seven are numbers and the last one is in fact 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 persons.

What is the difference between NIF and NIE?

Now that you understand what the NIF is, surely you remember that there is a word very similar to this, with the acronym NIE. Even when they seem similar, the truth is that they are two absolutely different numbers, and that they are not related to the same function. In other words, each one serves one thing.

The NIE is the Foreigner Identification Number, and it is used to identify a foreign natural person who has a residence permit in Spain (but who 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?

It is feasible that you 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. In other words, 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 completely different numbers and each one has a different numerology.

What is the Tax Identification Number of a legal person like?

As we have mentioned, the NIF of a legal person is something different from that of a natural person. To begin, it consists of a letter that indicates the legal form that your entity has). Subsequently, it has 7 numbers and finally, it has a check digit, which can be a number or a letter.

Regarding the lyrics, depending on the one you visualize, 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 associations.
• D if they 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 Organizations.
• S for the State Management Bodies and the Autonomous Communities.
• U in the case of Temporary Trade 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 understand what the NIF is and the two types that there are, it is feasible that at some time you need to request it to operate. As an example, if you are self-employed or create a legal entity. Therefore, you should know the procedures to be carried out.

Obtain it as a natural or autonomous person

We have already told you before that, as a natural person, your NIF is the same as your ID. In other words, nothing changes. But what about the freelancers?

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? Is as simple as turning 14 years old (or earlier if you wish). In other words, when you get your identity card and have your NIF number and it will accompany you throughout your life.

Apply for it as a legal entity

In the case of a legal person, things change. To start, You must request it at the Tax Agency once you have created that legal figure. It is something mandatory, so you should not forget to do it.

You can go to an office in person or do it online if you have a cl @ ve PIN or electronic certificate.

In both cases They will ask you to fill out form 036 where you must 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 that they give you the definitive NIF.
• You must complete the identification data of the entity (page 2B).
• On the third page you must put the legal representatives.
• Along with 036, you must also provide 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.