The NIF, or Tax Identification Number, is a unique code assigned to individuals and legal entities in Spain. Knowing how it works and the situations in which it is necessary can make many processes easier.
The NIF is the number that the Tax Agency uses to identify you for tax purposes. Although mostly associated with tax obligations, it is also an essential requirement for interacting with other institutions, such as banks, notaries or public administrations.
For Spanish citizens, the NIF is the same as the DNI (“Documento Nacional de Identidad” – National Identity Document). In the case of foreigners resident in Spain, the NIF is the same number as the NIE (Foreign National Identity Number). On the other hand, companies and associations also have a specific NIF, known as CIF (Fiscal Identification Code), although they are grouped under the same name as the NIF.
The format of the NIF varies according to the type of entity:
- Spanish individuals: It consists of seven or eight numbers and a letter at the end (e.g. 12345678A).
- Foreigners with NIE: It begins with a letter (usually X, Y or Z), followed by seven numbers and a final letter (e.g. X1234567L).
- Companies and legal entities: The NIF starts with a letter identifying the type of organisation (such as A for public limited companies or B for private limited companies, for example), followed by eight numbers.
This character identifies the type of organisation of a business. The following can be found:
- A: NIFs beginning with the letter A at the beginning belong to public limited companies.
- B: those NIFs beginning with the letter B refer to limited liability companies.
- C: NIFs beginning with the letter C belong to a general partnership.
- D: NIFs beginning with the letter D correspond to a limited partnership.
- E: NIFs beginning with the letter E refer to the registration in Spain of joint ownership entities.
- F: NIFs beginning with the letter F correspond to cooperative societies.
- G: an NIF beginning with the letter G registers associations and foundations on Spanish territory.
- H: NIFs beginning with the letter F belong homeowners’ associations governed by the horizontal property regime.
- J: those NIFs with the letter J at the beginning indicate a civil law company.
- N: these NIFs with letter N refer to foreign entities in Spain.
- P: NIFs with the letter P at the beginning belong to local corporations.
- Q: an NIF beginning with the letter Q corresponds to public bodies.
- R: NIFs with the letter R are associated with congregations and religious institutions.
- S: those NIFs beginning with the letter S are linked to bodies of the State Administration and Autonomous Communities
- U: NIFs beginning with the letter U are for temporary joint ventures.
- V: these NIFs beginning with the letter V refer to agricultural processing companies.
- W: an NIF beginning with the letter W refers to entities not resident in Spain that register permanent establishments.
The NIF is automatically assigned to Spanish citizens when their DNI is issued, so there is no need to apply for it separately. However, foreigners and legal entities must apply to the Tax Agency to obtain this number.
In the case of foreigners, the following is required:
- Passport or valid identification document.
- Official application form.
- Justification for the reason why the NIF is required.
Companies, on the other hand, must submit incorporation documents, deeds and details of their legal representatives.
Banks usually ask for the NIF when opening an account or contracting financial services. This is necessary to comply with fraud prevention and money laundering regulations, as well as to ensure that your transactions are correctly identified for tax purposes.
For example, when you make transactions of a certain amount or need to report foreign transactions, the bank uses your NIF to record these transactions securely and legally.
As it is a piece of information that identifies your tax status, you should protect your NIF just as you would any other personal document. Here are some recommendations:
- Don’t share it unnecessarily. Only offer it to trusted institutions or when it is needed.
- Keep your document in a safe place. Avoid misplacing it or leaving it exposed to third parties.
- Review your tax operations. If you notice any unauthorised movements or transactions, report them immediately to the police and relevant institutions.
