PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado
• Oficio

• Business

• Administration

• Form 036. Copy of the public deed or documentary proof of its incorporation and bylaws or equivalent document. Certificate of its registration in a public register, where applicable.

10 Working day(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional, at the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim:Application period: One month from the day following notification of the contested action or the day on which the procedure or prior motion for reversal is deemed to be resolved. It shall be lodged with the administrative body that made the appealable decision.

• Orden EHA/451/2008, de 20 de febrero, por la que se regula la composición del NIF de las personas jurídicas y entidades sin personalidad jurídica. (BOE 26-febrero-2008)

• Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores. (BOE 10-mayo-2007)
• ORDEN EHA/3695/2007, de 13 de diciembre, por la que se aprueba el modelo 030 de Declaración censal de alta en el Censo de obligados tributarios, cambio de domicilio y/o variación de datos personales, que pueden utilizar las personas físicas, se determinan el lugar y forma de presentación del mismo y se modifica la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores. (BOE 19-diciembre-2007)

• Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009).

• Online
• AEAT offices

• Initial step: At the request of the party. Those legal persons or non-legal entities that are going to be have tax relations must request a tax identification number (NIF). The request shall be made by filing the declaration of registration in the register of business persons, professionals and withholders (Form 036). It must be requested prior to making any delivery, provision or acquisition of goods or services, receipt of collections or payments, or hiring of personnel, for the development of the business or professional activity. In all cases, the request shall be formulated within the month following the date of incorporation or establishment of the legal person or non-legal entity in Spain. Notaries may electronically file, in representation of legal persons and non-legal entities in the process of incorporation, Form 036 and the documentation required for requesting a provisional tax identification number in certain cases. Ex officio. If they do not request it, the local tax office may register them ex officio in the tax register of parties liable for tax payments and assign them the corresponding tax identification number.
• Procedure: The local tax office may verify the accuracy of the data provided by the interested parties in their requests for a provisional or definitive tax identification number. In the event that the data is not accurate, a hearing period of ten days will be granted.
• End Refusal: - Assignment of a provisional or definitive tax identification number may be denied when the verification made by the local tax office reveals that the data provided by the interested parties is not accurate. - A provisional or definitive tax identification number shall not be assigned to legal persons or non-legal entities that do not provide, at least, a signed document in which the grantors express their willingness to incorporate the legal person or organisation, or another document certifying situations of co-ownership. Assignment of a provisional / definitive tax identification number: -A tax identification number (NIF) will be assigned within a period of ten days. -The tax identification number will be provisional until the organisation provides a copy of the public deed or documentary proof of its incorporation or by-laws or equivalent document, in addition to a certificate of registration in a public register, where applicable. -When a provisional tax identification number is assigned, the organisation must provide the pending documentation required to assign the definitive tax identification number within a month from the date of registration in the corresponding register or from the granting of the aforementioned documents, in the event that registration in the corresponding register was not necessary. If the pending documentation has not been provided before this deadline, it may be officially requested, granting a maximum period of ten days in which to submit it or justify the reasons for not being able to do so, indicating the period of time required for its definitive submission. Failure to attend to the request in due time and in the proper form shall lead to withdrawal of the provisional tax identification number. -In order to request the definitive tax identification number, a tax register declaration of modification must be filed (Form 036), which must contain, where applicable, the modifications relating to the data provided in the declaration of request for a provisional tax identification number, which have not already been reported to the local office in prior tax register declarations of modification and which shall be accompanied by the pending documentation. The definitive tax identification number will be assigned once this obligation has been fulfilled. -By agreement between the local tax office and notaries, legal persons and non-legal entities shall be granted a provisional tax identification number when the public deed or irrefutable document of incorporation is granted, upon prior filing of Form 036, and the definitive tax identification number shall be granted upon registration in the register.

• On-line processing

• Does not require authentication

• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address