Doctrine by topic · DGT Observatory

Tax Identification Number: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 57 rulings · 2014–2026

Current position

Legal entities and entities without legal personality must request their NIF using form 036. The NIF is provisional until the incorporation documents and bylaws are provided, but it may be used for all tax-related relationships. For representation purposes, it is not necessary to update the passport number if the new document does not alter personal identification data such as the NIF.

The DGT's position remains stable regarding the obligation of tax identification for entities and taxpayers. The doctrine has moved from focusing on the nature of the entity (communities of property or civil societies) to specifying the procedures for obtaining a provisional NIF and the validity of representation documents.

Turning points

  1. V0048-24

    Establishes that the NIF is provisional following the request via form 036, being valid for all tax relationships while the incorporation documentation is provided.

Analysis based on 52 of 57 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1570-24 26 Jun 2024

Customer Tax ID not mandatory on simplified invoices unless requested

SG de Impuestos sobre el Consumo
factura simplificadanúmero de identificación fiscalindustria hoteleraarrendamiento de viviendasujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1649-23 12 Jun 2023

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

SG de Tributos
número de identificación fiscalno residentesnúmero de identidad de extranjerocenso de obligados tributariosasignación de nif LGT — Ley 58/2003 General Tributaria art. disposición adicional sexta.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1357-22 14 Jun 2022

Provisional NIF available for entities without legal personality

SG de Tributos
entidad sin personalidad jurídicadeclaración censalnúmero de identificación fiscalestimación objetivarégimen simplificado LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V1053-22 11 May 2022

A NIF cannot be obtained for a sole professional activity under a trade name

SG de Tributos
número de identificación fiscalentidad sin personalidad jurídicaobligado tributariounidad económicapatrimonio separado LGT — Ley 58/2003 General Tributaria art. 17.5LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V2884-21 18 Nov 2021

Property sale invoices must include the tax ID of the owning religious entity

SG de Tributos
número de identificación fiscalentidad religiosatransmisión de bienes inmueblesobligación de facturarpersonalidad jurídica LGT — Ley 58/2003 General Tributaria art. disposición adicional sexta.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0509-21 8 Mar 2021

Filing corporate tax returns as 'inactive' is not grounds for NIF revocation

SG de Tributos
número de identificación fiscalrevocación del nifdeclaración sin actividadimpuesto sobre sociedadessituación censal LGT — Ley 58/2003 General Tributaria art. disposición adicional sextaLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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