Obtaining the non-presential NIF and other measures approved by the State Agency of the Tax Administration (AEAT in Spanish). In particular, it has recently communicated these two exceptional tax measures.
During the period of the State of Alarm, the obtaining of a provisional NIF (Tax Id Number in Spanish) is facilitated by means of a procedure of non presence. In addition, the use of expired or soon-to-be-expired electronic certificates is permitted at its Electronic Office (SEDE).
An expert from our Tax Consulting Department does not teach the procedure to be followed.
Obtaining of non-presential NIF. Exceptional procedure
To do so, you must access the AEAT’s Electronic Office and follow the following route of options:
- “all formalities”,
- then check the option “Tax registers, tax identity number (NIF) and tax address”
- “Tax register” option
- and click on “Forms 036 and 037. Tax register of business persons, professionals and withholders – Tax register declaration of registration, modification and removal and simplified tax register declaration.”
It can also be accessed directly by clicking on this link: “Presentations“,
Then, the option “Request for assignment of Tax Identification Number to entity” (“Solicitud de asignación de NIF a entidad” 4th option) is selected.
The submitter of the application must identify himself with his electronic certificate.
Once the procedure has been accepted, the following should be included in the “Subject” field: “Request for assignment of provisional NIF number”.
How can the presentation be carried out?
- In your own name, as an “interested person”. The presentation can be made by the representative or any other person (it is not validated).
- In “representation of third parties”, as “representative“. The NIF of the interested party must include the NIF of the representative/social partner (not valid) who makes the presentation
In the section “Attached documentation” the presenter must incorporate (by means of the option “Add files” as documentation the pre-declaration or draft of the Model 036 and the corresponding complementary documentation. For example, Agreement of Wills, public deed of incorporation of the entity or document that accredits the existence of the entity, identification of the legal representation and its accreditation. In the field “Type of document“, choose: “200 – Other documents“.
Once this procedure has been carried out, an electronic Registry file associated with the presenter is generated in the first case. Or to the interested party in the second, depending on the concept with which the presentation has been made.
Electronic certificates of forthcoming expiration
The Tax Agency (AEAT) has recently issued the following notice on its official website
In relation to those taxpayers whose electronic certificate is expired or about to expire, it is reported that the AEAT allows the use of such expired certificates in its SEDE (Electronic Office) in accordance with the provisions of RD 463/2020, of March 14.
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In this same sense and due to this exceptional situation, the Fábrica Nacional de Moneda y Timbre (FNMT) has issued a communication indicating that companies or self-employed workers will be able to continue using the electronic certificate if it has recently expired. The same applies during the state of alarm or in previous days, as if it were in force. Although recently expired certificates will be valid, their expiration cannot be modified according to the characteristics of the certificate itself.
Renewal and request for certificates
For certificate renewal
The restriction requiring physical assistance every 5 years in order to renew a certificate has been removed. Therefore, all those certificates that have less than 60 days left to expire, as an Individual and as a Representative of a Single or Joint Administrator, may be renewed on-line a second time.
To request new certificates
Viable alternatives will soon be published on its website
In addition, the sole and joint administrators will be able to obtain their certificate through the web with their certificate of physical person or with the DNIe (electronic National Identity Card).
Individuals can also obtain their certificate through the web with the DNIe