Skip to content
Back to index
V1649-23 12 June 2023 · SG de Tributos Criterion in force
IRPF · número de identificación fiscal

Non-residents must apply for a NIF if they lack a foreign identity number

A query is made regarding the necessity of providing the NIF for non-residents in the personal income tax (IRPF) declaration form. The DGT clarifies that its response is limited to the regime for the assignment of said tax identification numbers.

The question raised

Question posed

The DGT's ruling

Foreign natural persons who do not possess a foreign identity number must request the assignment of a NIF from the Tax Administration. This number shall consist of an initial letter M, seven alphanumeric characters, and a verification character. If the person subsequently obtains a DNI or NIE, they must communicate the change within a period of two months.

Email
Contact