Spain – AEAT – Citizens -NIF (Personal Tax ID) of Individuals. Individuals who do not perform business or porfessional activities. Form 030
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- Information
- Tax roll. Who should figure in a census? –
Within the sphere of the competences of the State, it corresponds to the Tax Agency the making and maintenance of the tax censuses and records defined statutorily.
However, each tax office may have its own tax censuses for the purpose of the application of its tributes, whether own or transferred. As its common minimum information, any tax census will include necessarily the following data:
- Name and surnames or trade name or complete denomination, as well as the anagram, if any.
- Personal Tax ID number (NIF).
- Tax address.
- Where necessary, if residence abroad.
The Census of Liable Taxpayers, of the state’s competence, is formed by the whole of the individuals and legal entities, as well as the liable taxpayers referred to in article 35.4 of General Tax Law 58/2003, of 17th of December, all of whom should have a tax identification number for their dealings or those actions of a fiscal relevance.
The General Tax Law 58/2003 lays down in article 35.4 that the following must be considered liable for tax when the laws establish them as such: unsettled estates, community estate and other bodies, which, having non-corporate status, make up a separate financial or asset unit liable to tax.
The Census of Employers, Professionals and Withholders, made up of individuals or entities that should form part of it, will feature in the Census of Liable Taxpayers. In their turn, the following form part of the Census of Employers, Professionals and Withholders: the Register of Intra-community Operators (ROI), the Register of VAT Monthly Refund (REDEME), the Register of Large Companies (RGE) and the Register of Special Taxes, among other tax registers of a special nature.
Every individual, legal entity or entity without legal personality that carry out business or professional activities, that settle earnings subject to tax or on-account deposits, will form part of the Census of Liable Taxpayers and will have to apply for registration in the Census of Empolyers, Professionals and Withholders.
The people and entities included in the tax censuses will have the right to know their census details and will for that purpose be able to request that the relevant certificate may be issued to them. Similarly they will be entitled to the modification or cancellation of their personal details when they are inaccurate or incomplete, according to what is laid down in the legislation on the subject of data protection of a personal nature.
- NIF (Personal Tax ID) of Individuals
As a general rule, the Tax ID Number (NIF) of the individuals of Spanish nationality will be their DNI (Spanish National ID) followed by the verification code and for those that are not Spanish nationals, it will be the NIE (Foreign National ID). The Ministry of the Interior is the competent body for its allocation.
All liable taxpayers will have to include their Tax ID Number in all the self-assessments, declarations, communications or writings that they submit to the Tax Administration. If the liable taxpayer does not have this number, he will have to request for an allocation.
There are two cases in which it is not obligatory for Spanish citizens to have their DNI (Spanish National ID) — individuals younger than fourteen years of age and individuals older than fourteen years of age who are resident abroad and travel to Spain for a time inferior to six months. Yet all of them should have their NIF (Personal Tax ID) when they are going to carry out an operation of a taxable nature or transcendence. All liable taxpayers will be able to obtain the DNI (Spanish National ID) voluntarily or they may request from the Tax Administration the allocation of a NIF (Personal Tax ID) that it will have an initial letter that will point to the nature of the number: L, for the Spanish residents abroad, and K, for the Spaniards residing in Spain who are younger than 14 years of age.
Similarly, the individuals who are not Spanish nationals and do not have a NIE (Foreign National ID), whether in a temporary way, as they are under the obligation of having it, or in a definitive way when they are not under the obligation of having it, will have to request from the Tax Administration the allocation of a NIF (Personal Tax ID) when they have to carry out operations of a taxable nature or transcendence. The number will be made up of nine characters with the following distribution: an initial letter, specifically an M, destined to indicate the nature of this number, followed by seven alphanumeric characters and an alphabetical verification character.
NATIONALITY CIRCUMSTANCES NIF TYPE COMPETENT ALLOCATION BODY Spaniards General DNI Ministry of the Interior Aged under 14 and resident in Spain K NIF (Personal Tax ID) Tax Administration Resident abroad L NIF (Personal Tax ID) Tax Administration Foreigners General Foreign National’s ID Number (X, Y, Z) Ministry of the Interior They do not have a Foreign National’s ID Number, temporary or definitively M NIF (Personal Tax ID) Tax Administration Those who have a K, L or M type NIE (Foreign National ID) and later obtain a DNI (Spanish National ID) or the NIE (Foreign National ID) will have to communicate this circumstance to the Tax Administration and to the rest of people or bodies who should know about their new NIF (Personal Tax ID) within two months. The previous NIF (Personal Tax ID) will be effective up to the date of communication of the new one.
- Tax addressThe tax address is the place where the liable taxpayer can be located with regard to his relations with the Tax Administration.For the individuals, the tax address will be the place where he has usual residence.Yet for the legal entities that develop essentially economic activities, in the terms laid down in article 113 of the Regulation approved by Royal Decree 1065/2007, of 27 June, the Tax Administration may consider as their tax address the place where the administrative management is centralised and the management of the developed activities. If the place could not be established, the one that will prevail will be that with the highest fixed-assets value where economic activities are carried out.Apart from the tax address, the census should include the administrative management address for those individuals who should form part of the Census of Employers and Professionals, if different from the tax address.Individuals will be able to designate a preferential address for the purpose of notifications as long as it is located in the Spanish territory.
- Form 030
- Tax roll. Who should figure in a census? –
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- Who should use Template 030? –
The form 030 for the census declaration to register in the Census of Taxpayers, change your address or modify personal detail, will be filed by individual persons that do not conduct business or professional activities or do not receive earnings subject to a withholding or payment on account.
- Causes for Submission –Template 030 will be submitted in order to:
- Request registration in the Census of Liable Taxpayers
- Request the NIF (Personal Tax ID) for individuals who find themselves in one of the following situations:
- They have Spanish nationality but are under no obligation to have a DNI (Spanish National ID)
- Foreigners that do not have their Foreign National’s Identification Number (NIE)
- Notify a change of tax address
- Notify an address for the purpose of notifications, if different from tax address
- Notify a modification in identity personal details
- Notify a change in the marital status
- Request identification labels
- Notify the legal or voluntary representation
Individuals will also be able to submit it who carry out business or professional activities and settle earnings subject to withholdings or on-account deposits, only to:
- Notify the change of identity personal details
- Notify a change in the marital status
- Request identification labels
- Ways of Submission –Form 030 can be filed physically or digitally online.
- Online, at www.agenciatributaria.es or in the E-Office www.agenciatributaria.gob.es. You need to have an electronic DNI or electronic certificate.
- Physical filing is carried out in person in the Administration or Delegation of the Tax Agency corresponding with the taxpayer’s tax address, or by post, sending it to the offices indicated.When it is exclusively a modification to the tax address, this can be carried out over the phone by calling 901 200 345.The digital procedures set up currently to allocate the NIF (Tax ID No.) to individuals are as follows:
- The digital procedure for allocating NIF K numbers to children under the age of 14 who are residents in Spain, registered with certain credit institutions and with the Official Organisations of Administrative Managers that adhere to the agreement entered into with the General Council of Organisations of Administrative Mangers in Spain.
- The digital procedure for allocating a NIF to non-residents through Spanish Consular Offices abroad, by virtue of the agreement entered into with the Ministry of Foreign Affairs and Cooperation. It is currently possible to process the request and allocation of a Spanish tax identification number (NIF) for non-resident people and companies in Spanish Consular Offices abroad, which you can find in the link below. However, these consular branches may reject the requests of the concerned parties who are not residents of their constituency.
- Period for presentation –Form 030 can be filed at any time after the date on which the motive for filing it takes place.If it is being filed to notify a change of tax address by individuals who do not form part of the Census of Businesspersons, Professionals and Withholders, the filing period will bethree months from when the change takes place. Nevertheless, if the period for filing Personal Income Tax ends before the aforementioned period, when the taxpayer has to file it after the change of address, the notification will take place using the corresponding Personal Income Tax self-assessment.
- Necessary complementary documentation for submission of Template 030 –Request for registratioin in census of liable taxpayers and for NIF (Personal Tax ID) if no DNI (Spanish National ID) or NIE (Foreign National ID):
- Individuals of Spanish nationality.In general:
- Photocopy of the applicant’s National ID Card (DNI). If it is the interested party him/herself that appears before the tax administration, it will not be necessary to bring a photocopy of the ID card, provided it is shown to the Tax Agency bodies and they are authorised to verify the identification details. If the interested party does not give consent to carry out the verification of their identification details, a photocopy of the ID card must be provided.
Residents under 14 years of age, if they do not have a DNI:
- A photocopy of the Family Book [Libro de Familia] or Birth Certificate.
Spanish nationals who are resident abroad, if they do not have a DNI:
- Photocopy of their passport. If the interested party is the one who appears before the tax administration, he or she may be required to show the original of his or her passport.
- Document accrediting residence abroad.
- Individuals of foreign nationality.In general:
- Photocopy of the document proving the applicant’s Foreign National’s Identity Number (NIE). If it is the interested party him/herself that appears before the tax administration, it will not be necessary to bring a photocopy of their Foreign National ID card, provided the original card is shown to the Tax Agency bodies and they are authorised to verify the identification details. If the interested party does not give consent to carry out the verification of their identification details, a photocopy of the Foreign National ID card must be provided.
If you do not have a Foreign National’s Identification Number (NIE) and are applying for a Tax ID number (NIF) from the Tax Agency:
- Photocopy of the applicant’s passport or another document from their home country certifying their identity, age and nationality. If it is the person him/herself who reports to the Tax Administration, he may be asked to show the actual passport or the original document that credits to his/her identity.
- Document proving that you are not required to have a Foreign National’s Identification Number (NIE).
- If you are required to have a NIE, a document proving that you have applied for it, and documentary proof of the activity of a tax nature or impact for which you need the NIF.
- Additional documentation if applications are submitted by a representative.When the application is made by a representative (such as the legal representative of a minor or non-resident, or a voluntary representative), the following must also be provided:
- Photocopy of the representative’s Tax ID number (NIF). If the representative appears when the application is submitted it will not be necessary to submit the photocopy of the ID card, it is sufficient to produce the certifying document thereof. If the representative does not appear (e.g. the representative of a minor or a foreign national is requesting the Tax Code but the application is sent by post), a photocopy of the Tax ID card must be enclosed.
- Representation document.
- Additional documentation that must be submitted with requests to change personal dataWhen form 030 is submitted to notify of a change to personal data (change in marital status, change in identification details), the following proof of the change of personal data may be required:
- Photocopy of the party’s Tax ID (or DNI / NIE).
- Supporting documentation of the change to the requested personal data.
- Individuals of Spanish nationality.In general:
- Who should use Template 030? –
- Procedures and enquiries- If you wish to read more about this topic directly on the Tax Authority’s webpage, you can follow this LINK.
- Presenting and Consulting Template 030 –
- Consultation and modification of “My census details”
- Verification of a third party NIF (Personal Tax ID) for census purposes
- Consult filed tax returns, by NIF (Tax ID)
- Checking the authenticity of the tax identification cards by electronic code
General Data related to FORM 030
Name
Form 030. Tax register of parties liable for tax payments-Declaration of registration, change of address and/or variation in personal data in the tax register.
Type of procedure
Tax
Subject
Taxes
Object
Form 030 may be filed by parties liable for tax payment, private individuals, to request registration in the register of tax liable parties and to request assignment of a tax identification number (NIF) in the case of Spanish citizens or individuals without Spanish nationality who are going to engage or participate in tax-related transactions and are not obliged to obtain a Spanish National ID Card or do not have a foreign national’s identification number, respectively, and are not included in the register of business persons, professionals and withholders. Those individuals who do not engage in business or professional activities and do not pay income subject to withholding or account deposit must use Form 030 to report a change of tax address, modify personal data, etc.
Responsible body
Tax Agency
General information on the procedure
Start method
Interested party
Applicant: Citizen
Place of presentation
Online.
AEAT (Tax Agency) offices.
Post offices.
Consular Offices of Spain abroad.
By telephone, for natural persons (private individuals) who do not undertake economic or professional activities, communicating a change of tax address.
Other places established in Article 16 of Law 39/2015 (Ley 39/2015)
Documents
Form 030
Procedure/service stages
Initial step:
Filing of form 030Filing of Form 030 may be carried out, optionally, on a paper form or electronically via the internet.Filing on a paper form at the Tax Agency local office or branch corresponding to the tax address of the interested party at the time of filing, either in person or via registered post addressed to the management department of the local office or branch.The tax return may be electronically filed either by the declarant or a representing third party, by a collaborator company in tax management.
Forms
Form 030 (In-person processing)
Resolution body
Tax Agency
Information concerning electronic procedure
Identification system
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Interactivity level
Level 4: Electronic processing