The NIF assignment

The request for the tax identification number will be made through the appropriate registration declaration. The delegation or administration of the state agency of the competent tax administration will assign the tax identification number within a maximum period of 10 days, and it may be assigned to legal persons or entities in the period of constitution.

The NIF will be provisional as long as the interested entity has not provided a copy of the public deed, or reliable document of its constitution and of the bylaws, as well as the certification of its registration when appropriate in a public registry.

When a provisional NIF is assigned, the interested party is obliged, as soon as he has all the documentation to provide him, in order to obtain the assignment of the definitive NIF.

When the person or entity in constitution that has been assigned the provisional NIF provides the pending documentation for the assignment of the definitive NIF, they must request it by means of a census declaration of modification.

However, when by virtue of an agreement the state tax administration agency has knowledge through other agencies and institutions of the information necessary to assign the final NIF to an entity, it may exempt the entity from filing a statement requesting the assignment of said number.

Assignment of the tax identification number (NIF) to the New Company Limited Company

In order to obtain the provisional NIF of the SLNE, the STT will send to the competent tax administration the data collected in the DUE, accompanied by the simple electronic copy of the public deed of incorporation sent electronically by the authorizing notary.

As the result of this procedure, the competent Tax Administration will incorporate into the DUE the NIF assigned to the company in constitution on a provisional basis.

And, once the competent Tax Administration receives from the authorizing notary the simple copy of the deed of incorporation and from the DUE that incorporates the data of the registration resolution, it will proceed to send the definitive NIF of the company to the tax address of the company, or exceptionally and at the request of his representative to the address that has been recorded for the purposes of notifications.

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