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V0048-24 14 February 2024 · SG de Tributos Criterion in force
OTRO · número de identificación fiscal

Provisional Tax Identification Number (NIF) may be used for all tax-related matters

A query was raised regarding the application and use of the Tax Identification Number (NIF) for legal entities and entities without legal personality. The Directorate-General for Taxes (DGT) clarifies that the provisional NIF can be used for all tax relations, provided that regulatory conditions are met.

The DGT's ruling

Legal entities or entities without legal personality must apply for their NIF using form 036. The NIF shall have a provisional character until the incorporation documents and bylaws are provided. As long as the conditions for the application of the regulations are met, the provisional NIF may be used for all relations of a tax nature or with tax implications.

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