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V0383-22 28 February 2022 · SG de Tributos Criterion in force
OTRO · representación legal

Directors of foreign companies do not require a Spanish TIN if they do not act as representatives before the Tax Agency

A query was raised regarding whether joint directors of a German company must obtain a Spanish Tax Identification Number (TIN) for the entity's census declaration. The Directorate-General for Taxes (DGT) ruled that this is not necessary if they do not carry out transactions with tax implications or act as representatives in proceedings before the Spanish Administration.

The DGT's ruling

The administrators of a foreign entity are not required to obtain a Spanish NIF if they do not carry out operations of a tax nature or significance. If the representation of the entity before the Spanish Administration has been granted to an entity that already possesses a NIF, the administrators do not need to identify themselves with their own NIF. Therefore, the absence of a NIF for said administrators in the registration tax return does not prevent registration in the ROI.

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