How Can a Non-Resident Company Obtain a Spanish Tax Identification Number (NIF)?

How can a foreign company obtain a Spanish NIF? In this article, we break down the essential legal and procedural aspects you need to know.

The NIF is a code that follows us throughout our lives, often without us realizing it. From a legal standpoint, many questions arise around this acronym: What is the NIF and what is it for? How can I apply for a NIF with the AEAT, and what documents are needed?

Let’s start by defining the NIF and its purpose. NIF stands for “Número de Identificación Fiscal” (Tax Identification Number) — an alphanumeric code used to identify individuals, legal entities, and other non-legal entities in tax-related matters. This is established in Spain’s General Tax Law.

Applying for a NIF as a Non-Resident Legal Entity

This article focuses on how legal persons that are not resident in Spain can obtain a NIF. For expert insights, we consulted Guillermo Fernández-Cardellach, a corporate law advisor at our firm.

The first document required to apply for a NIF with the AEAT is a Special Power of Attorney, either in bilingual format (original language – Spanish) or accompanied by an official sworn translation duly apostilled or legalized.

This PoA must authorize a third party holding a valid Spanish DNI or NIE to act on behalf of the foreign company before the Spanish Tax Agency.

Important: Simply submitting a certificate from the foreign Commercial Registry is usually not enough. The AEAT often denies NIF applications in such cases, arguing that the representative’s authority is not sufficiently proven — even if the certificate shows that person as a registered officer.

Commercial Registry Extract

Although often requested, the foreign Commercial Registry extract may be waived if the PoA includes a Notarial Certificate stating the company’s registration details. In any case, the AEAT must be able to verify the company’s legal existence.

Identification of Ultimate Beneficial Owners (UBOs)

Pursuant to Royal Decree 117/2024, companies must now declare their ultimate beneficial owners (UBOs) when applying for a NIF. The declaration must include:

• Full name

• Tax ID number

• For residents: Spanish NIF (or foreign NIF if applicable)

• For non-residents: Tax ID from the country of residence

• VAT ID or any other national identification number

According to Spanish law, UBOs are those who hold or control more than 25% of the capital or exercise control by other means.

Copy of the Passport of the Grantor of the PoA

The AEAT also requires a copy of the passport of the person granting the Power of Attorney. This person must be the legal representative of the foreign company.

Required AEAT Forms

Model 036

This is the main census form for tax identification purposes in Spain. It’s a comprehensive form used not only to request a NIF but also for many other tax-related declarations.

Consult the AEAT’s official guide, or better yet, work with a professional advisor due to the complexity of the form.

Model 030

This form is needed to obtain a personal NIF for the individual representative of the foreign company (unless they already hold a Spanish NIE).

Model 030 is required so the AEAT can correctly identify the individual acting on behalf of the foreign entity.

Final Steps

Once the Special PoA, Model 036, and Model 030 have been submitted, the AEAT will issue the company’s NIF certificate. Verify that the NIF starts with the letter “N”, which designates foreign legal entities. Also ensure that the number assigned is definitive, unless specifically issued as provisional.

To ensure a successful and hassle-free application, we strongly recommend engaging an expert advisor. Errors or omissions often lead to delays or outright denials from the AEAT.

✅ Need Help Obtaining a Spanish NIF for Your Foreign Company?

At Adlanter, our corporate legal team specializes in tax and registry procedures for non-resident entities. We can take care of the entire process — from drafting the Power of Attorney to registration with the AEAT.

📞 Get in touch with our legal advisors to find out how we can support your company’s entry and compliance in Spain.