How to obtain the Spanish TIN (NIF) outside Spain

Posted on Posted in Publications, Tax

The State Tax Agency (AEAT) and the Ministry of Foreign Affairs and Cooperation have signed an agreement under which the Consular Offices of Spain abroad may deal with the concession  of the Spanish Tax Identification Number (TIN) to those citizens and non-resident companies in Spain if they so request. This new service, which will have a first phase of pilot testing in eight consulates and vocation to be extended to mid-2014, to other consular offices, will allow non-residents obtain their tax ID number  quickly and easily without the need to move, or send a representative, to an office of the AEAT.

The beneficiaries of the agreement will be those non-residents who intend to carry out transactions in Spain with tax significance, a situation in which is compulsory to use and disclose a Spanish TIN

In particular, the extent of the streamlining affects applicants of NIF type ‘L’ (Spaniards residing abroad who are not obliged to have a national identity document), ‘M’ (individuals without spanish nationality that, so transient or permanent, do not have the number of foreigner’s identity) and ‘N’ (legal persons and non-resident entities, without a permanent establishment in Spain).

Starting this year, and until 1 July 2014 there will be carried out pilot tests on the new system in the consulates of Amsterdam, Brussels, Dusseldorf, Frankfurt, Lyon, Naples, Oporto and Washington; all of which are located in countries with potential investors and wide economic-financial links with Spain..

The procedure for handling the applications, fully electronic, is designed to simplify the documentation that must provided by the non-residents. In this sense, it would not be required translations or legalizations, .

In a first time, the applicant, or his representative, will be directed to the appropriate consular office to provide the data and documentation needed. Then, the consulate will fill out an electronic form that will be sent automatically to the AEAT, who will release on line the NIF to the nonresident.

After obtaining the TIN, and counting with an electronic signature valid, the citizen or the non-resident company may declare and pay the taxes in Spain from its country of origin, by accessing the internet at the  official site of Spanish Tax Office.