How to Obtain a NIF for a Non-Resident Company in Spain

The first step a foreign company must take when it wants to operate in Spain is to apply for a Tax Identification Number (NIF). Without this code, it is not possible to issue invoices, file tax returns or comply with tax obligations.

That is why, in this article, we explain how to obtain a NIF for a company that is not resident in Spain, what documentation is required, the usual deadlines and the obligations involved.

What is a NIF?

The NIF (Tax Identification Number) is the code that identifies any natural or legal person for tax purposes in Spain.

All companies that carry out economic activities in Spanish territory, even if they do not have a permanent establishment, must have this number. In the case of a foreign company, this is the non-resident NIF or NIF N.

This number is assigned by the Tax Agency and is essential for dealing with the Administration, signing contracts or invoicing Spanish customers.

What is the difference between NIF, CIF, NIE and non-resident NIF?

The terminology can be confusing, but it can be understood as follows:

• CIF (Tax Identification Code): used until 2008 to identify legal entities. It has now been replaced by the legal entity NIF.
• NIF: the official term used to identify both individuals and legal entities.
• NIE (Foreign Identity Number): identifies foreign individuals who reside or work in Spain.
• Non-resident NIF: this is the number assigned to foreign companies that are not based in Spain but need to operate or comply with tax obligations here.

In short, the foreign company NIF is equivalent to the CIF, but adapted to current regulations.

Types of NIF according to the initial letter

On the other hand, the NIF for legal individuals and entities is distinguished by the initial letter:

• NIF N: for non-resident foreign entities.
• NIF W: for permanent establishments of foreign companies in Spain.
• NIF A, B, C, etc.: for different Spanish legal forms (public limited companies, limited companies, etc.).

It´s important to be aware of this classification so as not to confuse the foreign company NIF (NIF N) with other types of identification.

When does a foreign company need a NIF?

A foreign company needs a non-resident NIF in Spain in different situations. These may include participating in public bids, invoicing Spanish customers, hiring staff in Spain, opening a bank account, or, in other cases, setting up a subsidiary. 

In all these cases, the Tax Agency requires a valid NIF to ensure tax compliance.

Documentation and requirements for applying for a NIF

Applications for a non-resident company NIF are made through the Spanish Tax Agency, generally using form 036 NIF no residente.

Form 036 Application for assignment of a tax identification number (NIF) to an entity

Form 036 is the official form for applying for a non-resident tax identification number (NIF). It must be submitted to the Tax Agency, either in person or through an authorised representative.

Documentation proving the existence of the company

It is necessary to provide a document proving the existence of the foreign company:

• Certificate from the commercial register of the country of origin.
• Deed of incorporation of the company.

Copy of the legal representative’s tax identification number (NIF)

The legal representative acting in Spain must identify themselves with their NIF or NIE. If they do not have a NIE, they can request a NIF without a NIE in order to act on behalf of the company.

Legalisation and translation

All foreign documentation must be submitted:

• Legalised or apostilled (Hague Convention).
• Translated into Spanish by a sworn translator.

Identification of ultimate beneficial owners (UBOs)

The Tax Agency requires the identification of ultimate beneficial owners (UBOs), i.e. natural persons who own or control more than 25% of the company’s capital.

Other documents required to apply for a NIF

Depending on the activity, the following may be requested:

• Articles of association.
• Powers of representation in Spain.
• Tax returns in the country of origin.

Steps to obtain a NIF for a non-resident company

The application process includes several stages:

1. Preparation of documentation: deeds, certificates, powers of attorney and translations.
2. Completion of form 036 NIF for non-residents.
3. Submission to the Tax Agency.
4. Provisional assignment of the NIF.
5. Issuance of the definitive NIF after validation of all documentation.

Does the representative need to travel to Spain?

Not always. The company can appoint a tax representative in Spain to act on its behalf. This avoids the need for travel.

How long does it take to obtain a NIF?

The average time frame is 1 to 2 weeks, although this may vary depending on the workload of the Tax Agency and the accuracy of the documentation submitted.

Tax obligations and compliance

Having a non-resident tax identification number (NIF) in Spain entails certain tax obligations, such as:

• VAT returns if transactions subject to this tax are carried out.
• Withholdings in IRNR (Non-Resident Income Tax).
• Periodic filing of tax returns.
• Maintaining a tax address in Spain and a tax representative.

Failure to comply may result in penalties and the inability to continue operating in Spain.

Advantages of operating with a non-resident tax identification number

Having a tax identification number for foreign companies offers multiple advantages:

• It allows you to operate legally in Spain without having to set up a subsidiary.
• It facilitates relationships with customers, suppliers and banks.
• It reinforces transparency and business confidence.
• It avoids penalties for tax non-compliance.

In short, the non-resident company NIF is the key to entering the Spanish market legally, efficiently and safely.

Knowing how to obtain a non-resident company NIF in Spain is essential for any foreign organisation that wants to operate in the country.

The process requires submitting form 036 NIF no residente (non-resident tax identification number), proving the existence of the company, identifying the beneficial owners and providing duly legalised and translated documentation.

At LEIALTA, we assist foreign companies in their creation or, in other cases, in the application, review of documentation and complete management of the process, ensuring a fast process in accordance with Spanish regulations.