Guide to Doing Business in Asturias 2024
EN

Need for a Foreigner Identification Number and/or a Tax Identification Number

Any individual or legal entity wishing to operate in Asturias – either due to economic or professional interests in the region or significant fiscal implications – must obtain a Foreigner Identification Number (NIE) or a Tax Identification Number (NIF), respectively.

The applicable regulations require obtaining NIE or NIF, as the case may be, in the following scenarios: for direct investments in the Principality and to be appointed as an administrator or shareholder of an entity residing in Spain (similarly, to be a representative of a branch or Permanent Establishment (EP), as indicated later).

All foreign documents forming part of the corresponding applications (e.g., powers of representation to appear before public authorities and request NIE or NIF) must be translated into Spanish or the co-official language of the autonomous community where the application is submitted through sworn translation of both the document and its legalization and apostille. Likewise, foreign public documents must be previously legalized by the Spanish consular office with jurisdiction in the country where the document was issued and by the Ministry of Foreign Affairs, European Union, and Cooperation unless the document has been apostilled by the competent authority of the issuing country according to the Hague Convention of October 5, 1961.

Thus, obtaining NIE and NIF can be processed from abroad or directly in the Principality of Asturias, following the following scheme:

Foreigner Identification Number:

  • Applications from abroad: must be addressed to the Spanish consular offices abroad (specifically to the general immigration and border police commissioner's offices).
  • Applications in Spain: at the Foreigners' Offices, National Police Commissioner's Offices, and the General Police and Civil Guard Directorate. In Asturias, specifically:
    • Government Delegation – Oviedo (Police Unit): Plaza de España 3  (infoextranjeria.asturias@correo.gob.es, oviedotarjetas.asturias@correo.gob.es).
    • Gijón Police Station: Plaza Padre Máximo González s/n (tel. 985179208, fax 985179201).
    • Avilés Police Station: Calle Río San Martín 2 (tel. 985129242, fax 985129290).
    • Luarca Police Station: Calle Olavarrieta 25 (tel. 985642810, fax 985642811).

In both cases, the resolution period will be one week, with a cost of €9.84/€10 associated with model 790, and the documentation to be provided with the application will be:

  • Official form (EX15) in duplicate.
  • Payment of the model 790 fee with proof of payment to the corresponding bank.
  • Certified and apostilled copy of the passport (EU citizens can simply present their identity document). If the applicant is not an EU citizen, copies of all passport pages must be made, and in the case of an EU citizen, the passport's identifying page is sufficient. The notary's seal and signature must be on all pages of the passport copies attached and not on a separate sheet.
  • If applied through a representative: (i) copy of the applicant's passport certified by a notary and legalized and, if applicable, apostilled (EU citizens can simply provide a copy of the first page of the passport); and (ii) proof that they have sufficient power of attorney, if applicable, duly translated (sworn translation) and legalized and/or apostilled.
  • In any case, it is recommended to go to the physical offices with photocopies of the indicated documents to submit to the public authorities for inclusion in the specific file.

NIF (distinguishing between provisional and definitive NIF):

  • Applications from abroad: must be addressed to the Spanish consular offices abroad (specifically to the general immigration and border police commissioner's offices) or electronically.
  • Applications in Spain: at the State Tax Administration Agency (AEAT), in Asturias, in any of the twelve available offices.
  • Provisional NIF (preliminary step before the constitution of a company):
    • Ordinary procedure before the AEAT: the procedure will be resolved on the same day, and the following documentation must be provided:
      • Form 036 (census declaration of registration, modification, and deregistration in the Registry of Entrepreneurs, Professionals, and Withholders, box 110), signed by a representative of the company with NIE or Spanish DNI (for the purposes of Form 036 (accessible electronically (models and forms/declarations/all declarations)), if the signer is not listed as a partner or administrator in the agreement of wills, it will be necessary to present sufficient power of attorney (with a specific clause in favor of the signer).
      • Copy of the NIE or Spanish DNI of the signer.
      • Original negative certification of the company name from the Central Mercantile Registry.
      • Agreement of wills for the constitution of the company signed by the management body and the partners or a copy of the constitution deed. The agreement of wills or the constitution deed must contain, at least: the type of commercial company, business purpose, initial share capital, registered office, identification of partners, and composition and identification of the management body.
    • Telematic procedure: before the public deed of incorporation of the company, the authorizing notary obtains the provisional NIF from the AEAT, requiring both partners and administrators to have NIE or Spanish DNI and be previously registered.
  • Definitive NIF (posterior step to the constitution of a company):
    • The presentation procedure will be exclusively electronic (on the AEAT website), and the Administration will have a period of ten business days to resolve the application, and the following documentation must be provided:
      • Model 036 (census declaration for registration, modification, and deregistration in the Registry of Entrepreneurs, Professionals, and Withholders, box 120), request for the definitive Tax Identification Number (NIF), box 111, registration in the census of entrepreneurs, professionals, and withholders, which must be signed by a representative of the company with a Spanish NIE or DNI. It will be mandatory to register the obligation to file an Income Tax (IS) return at that time, as determined by the applicable regulation: obligations related to the Tax on Economic Activities (IAE), Personal Income Tax (IRPF), or Value Added Tax (IVA) can be registered using the same form or deferred to a later form.
      • Original and photocopy of the document proving the representative's capacity who signs the form.
      • Copy of the constitution deed in which the seal of the registration entry is printed.

 

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