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    Spain Tin

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    Femi Bolatito
    Spain issues unique tax identification numbers (TINs) to residents for tax purposes. [1] Natural persons are generally issued a TIN through their national identity card or foreigners' identification number. [2] Entities are obligated to obtain a TIN issued by the tax administration. [3] TINs contain 9 characters - 8 digits and a control letter or character - and can be verified on official documents or the national tax agency's website.

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    © All Rights Reserved
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    Spain Tin

    Uploaded by

    Femi Bolatito
    102 views5 pages
    Spain issues unique tax identification numbers (TINs) to residents for tax purposes. [1] Natural persons are generally issued a TIN through their national identity card or foreigners' identification number. [2] Entities are obligated to obtain a TIN issued by the tax administration. [3] TINs contain 9 characters - 8 digits and a control letter or character - and can be verified on official documents or the national tax agency's website.

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    SPAIN-TIN

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    Spain issues unique tax identification numbers (TINs) to residents for tax purposes. [1] Natural persons are generally issued a TIN through their national identity card or foreigners' identification number. [2] Entities are obligated to obtain a TIN issued by the tax administration. [3] TINs contain 9 characters - 8 digits and a control letter or character - and can be verified on official documents or the national tax agency's website.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    102 views5 pages

    Spain Tin

    Uploaded by

    Femi Bolatito
    Spain issues unique tax identification numbers (TINs) to residents for tax purposes. [1] Natural persons are generally issued a TIN through their national identity card or foreigners' identification number. [2] Entities are obligated to obtain a TIN issued by the tax administration. [3] TINs contain 9 characters - 8 digits and a control letter or character - and can be verified on official documents or the national tax agency's website.

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    Jurisdiction’s name: Spain

    InformationononTax
    Information TaxIdentification
    IdentificationNumbers
    Numbers

    Section I – TIN Description


    Spain issues TINs, which are reported on official documents of identification.

    TIN in Spain is unique for tax and customs purposes and contains nine characters, the last of them is
    a letter for control (Natural persons) or a control character (Non - natural persons).

    Natural persons of Spanish nationality: Generally, the TIN is the number on your National Identity
    Card, issued by the Ministry of Internal Affairs (General Directorate of Police). The Tax Administration
    will provide Spanish natural persons who are not obliged to possess a National Identity Card
    (DNI) with a Tax Identification Number (TIN) starting with an L (non-resident Spaniards) or a K
    (resident Spaniards under the age of 14 years), upon request.

    Natural persons without Spanish nationality: Generally, their Tax Identification Number (TIN) is
    the Foreigners’ Identification Number (NIE), likewise issued by the Ministry of Internal Affairs. Natural
    persons without Spanish nationality who do not possess a Foreigners’ Identification Number (NIE) but
    need a Tax Identification Number (TIN) because they are going to engage in transactions involving
    Spanish taxation can obtain a Tax Identification Number starting with the letter M, that will have a
    transitory nature, until they obtain a Foreigners’ Identification Number (NIE), where appropriate, also
    issued by the Tax Administration.

    Concerning the entities, they are obliged to obtain a TIN, which is issued by the Tax Administration.

    Additional information on the mandatory issuance of Tax Identification Numbers (TINs)

    Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax purposes?

    Yes Yes
    Individuals Entities

    Question 2a – If you answered no to Question 1 with respect to individuals, describe those


    instances where individuals are not being automatically issued a TIN.

    Question 2b – If you answered no to Question 1 with respect to Entities (as defined by the CRS),
    describe those instances where Entities are not being automatically issued a TIN.
    Section II – TIN Structure

    Format Explanation Comments

    Natural Persons

    - 99999999L - 8 digits + 1 control letter Spanish Natural Persons: DNI*

    - Letter L + 7 digits + 1 control Non-resident Spaniards


    - L9999999L
    letter without DNI*

    - Letter K + 7 digits + 1 control Resident Spaniards under 14


    - K9999999L
    letter without DNI*

    - Letter X/Y/Z + 7 digits +


    - X ó Y ó Z 9999999 Foreigners with NIE**
    1control letter
    - Letter M + 7 digits + 1 control
    - M9999999L Foreigners without NIE**
    letter

    Non-Natural Persons
    NON- natural persons

    The first letter reports:


    - on legal form, whether it is a
    - Initial Letter + 7 numbers + Spanish entity (A, B, C, D, E,
    -L99999999
    control character F, G, H, J, P, Q, S, U, V) or,
    - character foreign entity (N),
    - or permanent establishment of
    a non-resident in Spain (W)
    Section III – Where to find TINs?

    TINs are reported on the following official identity documents:

    1.1. Personal Identity Card

    1.1.1. Identity Card until 2006

    Personal name
    First family name
    Second family name

    DNI (TIN)

    1.1.2. Electronic Identity Card

    On March 2006 the electronic identity card has been introduced.

    First family name


    Second family name
    Personal name

    DNI (TIN)

    1.1.3. Foreigners’ Resident Card


    NIE (TIN)

    1.2. Tax Identification Card

    The tax identification card is sent enclosed to a letter to those natural or non-natural persons
    who obtain a TIN. This card shows an electronic code in order to verify its authenticity logging
    in the National Tax Agency’s (Agencia Tributaria) website.

    1.3. New driving license

    The new driving license is in force since November 2004. It has the size of a credit card (9 cm
    by 6 cm).
    First family name
    Second family name
    Personal name

    Number (TIN)

    Section IV – TIN information on the domestic website

    Information on TIN:

    http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/La_Agencia_Tributaria/Campanas/Cens
    os NIF_y_domicilio_fiscal/Censos NIF_y_domicilio_fiscal.shtml

    If the consultant has an electronic certificate recognized by the National Tax Administration can
    verify whether a third party’s TIN is correct and registered, logging in the website
    www.agenciatributaria.gob.es

    If the TIN holder shows the Tax Identification Card issued by the Tax Agency, any person, even
    without an electronic certificate, can consult its authenticity logging in the electronic code of the card
    in the Tax Agency website, option: “verification of authenticity of the tax identification card by
    means of an electronic code”. If he/she has the letter of formal notice, logging in “Comparison of
    documents by means of Safe Verification Code”, that can be found at the bottom of the letter.

    Section V – Contact point for further information

    Under consideration.

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