Application for NIF before a Notary: Discover all the Requirements
Following an agreement signed several months ago between the General Council of Notaries and the AEAT, the possibility has been opened to apply for the NIF of individuals before a Notary, in a quick and simple manner.
As is well known, all foreigners, whether European or not, or those Spanish citizens who do not possess a Spanish DNI and wish to carry out some economic transaction of significance in our country, are obliged to pay the corresponding taxes, and, for this, they must have the Tax Identification Number, which will allow them to identify themselves before the tax administration for these purposes in accordance with the legal transaction granted.
What is the NIF or Tax Identification Number?
The NIF is considered to be an alphanumeric code (composed of numbers and letters in the case of Spaniards; and of a letter, numbers and a letter in the case of foreigners) that the AEAT assigns to a person, and which serves to identify them before the Tax Administration, so that the person, whether natural or legal, can comply with the tax obligations they will incur in accordance with the legal act subject or not to such obligation.
In this regard, and in accordance with what is established by the General Tax Law and other provisions in this respect, every natural or legal person, as well as entities without legal personality, will be considered taxpayers and, therefore, must have a NIF for their tax-related dealings.
That is why, on many occasions, the Notary's Office requests and advises clients who do not have a NIF that, if they wish to buy a property, establish a commercial company, accept an inheritance, apply for a loan or carry out any other legal act subject to tax obligation, they must hold a NIF.
Who can apply for a NIF before a Notary?
As we have already stated previously, it can be requested by both natural and legal persons, as well as those entities without legal personality. But with these notes, we will address the obtaining of the NIF for natural persons.
Types of NIF
There are several types or classes of NIF, and they depend on certain personal circumstances of the applicant, for example, the NIF with the letter K is granted to Spaniards under 14 years old residing in Spain who do not have a DNI; those with the letter L, to non-resident Spaniards of any age who do not have a DNI; and finally those with the letter M, to foreigners who do not have a NIE because they are not obliged to have one as they will not reside in Spain.
We also consider that the NIF with the letter M can be requested on a temporary basis for foreigners who, being obliged to obtain the NIE, have applied for it but it has not yet been granted by the corresponding Foreigners' Office (this being a very common case that has occurred to us at the Notary's office). For example: a non-Spanish national who wishes to invest in Spain, in the purchase of a property that will be their habitual residence and while waiting for the Foreigners' Office to grant or not grant them residency in our country, due to urgency and so as not to miss the opportunity to buy said property, has obtained their NIF and has signed the contract while awaiting the decision on the granting or not of their NIE.
What differentiates the NIF from the NIE?
It is very important to emphasise, especially to avoid confusion, that the NIF and NIE of non-Spanish natural persons are not the same thing. What we mean by this is that the NIF, as we have already mentioned, is assigned to the person by the Tax Agency so that they can comply with the tax obligations they will incur in the near future, as they will carry out a legal act subject to that obligation.
On the other hand, the NIE (Foreigner Identity Number) is only granted by the Directorate General of Police (Foreigners Office) to any foreigner who is going to stay in Spanish territory for more than three months, for example: whether because they will stay in Spain for study purposes or will directly reside or stay on a permanent basis.
In which situations is it required to hold a NIF?
As you will have read in previous questions, and by way of summary, it is the obligation of every natural person who does not have a NIF and who is legally required to fulfil the tax obligations contracted, to have one, and to do so, to apply for it from the AEAT.
Depending on their personal circumstances, there are distinctions between NIF K, formed by the letter K + 7 numbers + control digit; NIF L, formed by the letter L + 7 numbers + control digit; and NIF M, formed by the letter K + 7 alphanumeric characters + control digit.
On the other hand, there are two cases in which the natural person already has their NIF, which is when the person already has their DNI and when they already have their NIE.
Can the NIF be requested at the Notary? What documentation do I need to provide?
Indeed, following the agreement signed between the CGN and the AEAT several months ago, the possibility of applying for the NIF from the Notary's office has been opened.
The documentation to be provided will vary depending on the different circumstances that may arise.
1- The interested party must appear alone and in person.
To carry out the procedure, you must appear in person at the Notary's office with your identification document showing your photograph and signature (Passport, identity card, identification certificate or any other document that in your country of origin is your identification document, but never the Driving Licence).
At the Notary's office, you will be provided with a “Responsible Declaration” form which the applicant must complete and in which they take responsibility for declaring that they do not have a Spanish NIE or NIF and that they are aware of the regulations on the matter. If you have applied for an NIE and have not obtained it, you must declare that when you obtain it you will notify the tax authorities within two months. The Notary must ask about your situation and determine which declaration you must make. Likewise, you must provide your contact details (address, telephone and email). In the case of providing an address in Spain, which will be the most common, the cadastral reference of the property must be included.
In the case of residents abroad, they must also designate an address in Spain for notification purposes, as the assigned NIF will be received at that address by registered letter.
Special attention is required in the case of NIF for Spaniards under 14 years old who do not have a DNI, since at least one of the two parents must appear, provided with their National Identity Document, a Birth Certificate of the minor or Family Book that allows proof of parentage.
Once the Notary has verified compliance with all the requirements and the identity of the applicant, the corresponding NIF application will be submitted electronically through SIGNO, which will automatically generate the following documents:
- The submission receipt which will include the documents attached, with the corresponding CSV.
- Automatically generates the model 030 and submits it to the corresponding Tax Agency.
- The NIF registration receipt (it may be received the same day, or the next working day after the application has been formalised).
As mentioned earlier, the receipt of the NIF will be at the address provided by the applicant in their application, a few days after the procedure has been carried out.
2.- Submit the application through a proxy.
The application for a NIF can be made through a representative, either legal as we have already stated (in the case of minors or persons legally declared disabled) or through a voluntary representative. In this latter case, it is noteworthy that, to prove voluntary representation, the AEAT accepts proof either by public document (Power of Attorney before a Notary, which is the most common) or that, through a simple authorisation signed by the applicant to their representative, whether or not the applicant’s signature is authenticated, the representative may appear before a Notary and make the NIF application.
When it comes to persons with disabilities, it will be mandatory to prove representation, as is logical. However, in this regard, it is noteworthy that the system provided does not seem to take into account the new regulation on disability, which does not mean that the application of Law 8/2021 should be disregarded, so, if the person with a disability can understand the procedure with the appropriate support, it will not be necessary to state the representation.
In the case of voluntary representation, in addition to the Power of Attorney or Authorisation in a duly signed private document (with or without authenticated signature), a certified copy of the passport, identity card or identity document must be provided (of the identification page showing the photograph and signature, and not the entire document).
How much will it cost us to apply for the NIF?
The approximate fee for said NIF application before a Notary will be between 95 and 105 euros.
Why can applying for a NIF before a Notary be beneficial for us?
We consider that it may be more beneficial for individuals to apply for a NIF before a Notary due to the speed and efficiency of the procedures at the Notary's office, especially because in-person appointments at the Notary's office usually do not take long compared to the prior in-person appointments offered by the Tax Agency. That said, the procedures at the Notary's office incur fees that the applicant must pay.
Remember that, from our Notary's office in Barcelona, we can manage your NIF application so that you can carry out your procedures as quickly as possible. Our Notaries in Barcelona will be delighted to assist you and, for this purpose, we inform you of the various channels available to contact us. You can arrange your appointment via our email bcn@jlanotarios.com, the contact form on our website, or by calling the telephone number 93 159 17 62.
At JLA Notarios, we offer various Services, among which the Oath of Nationality also stands out. If you want to learn more about it, you can access our guide to processing the Oath of Nationality before a Notary.
We hope this article has been helpful to you.
