The NIF is the tax identification number is the way , identify ahead of the tax obligations which they must cope with different subjects in Spain.
But how do you choose the letter corresponding to each entity? The regulation set out in the next Order of the Ministry of Economy and Finance , which I summarize in the table that you can see below:
The format consists of a letter in Nature legal entity, 7 numbers and a check digit (according to the legal nature of the entity is a number or letter). The letter by the legal nature is:
Send | Legal nature | Control character: |
A | | Corporations Numerical |
| B Limited Liability | Numerical |
C | partnerships | Numeric |
| D limited partnerships | Numeric |
E | community property and inheritance lying | Numeric |
F | Cooperative Societies | Numeric |
G | | Numeric |
H | owners Communities horizontal property regime | Numeric |
J | Societies civilians, with or without legal personality | Numeric |
P | Local Authorities | Alphabetical |
Q | public bodies | Alphabetical |
U | joint ventures | Numeric |
R | congregations and religious institutions | Alphabetical |
S | Bodies of State Administration and the Autonomous Communities | |
| Other types not defined in the other key Numeric | |
N | foreign entities | Alphabetical |
W | Permanent establishments of non-resident in Spain | Alphabetical |
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