Glossary of Spanish company tax terms
NIF, CIF, N98, EPR, OSS, Modelo 036 and the rest — explained for foreign companies.
- NIF
- Número de Identificación Fiscal — the Spanish tax identification number; for a company it is the corporate tax number.
- CIF
- Código de Identificación Fiscal — the former name for the company NIF, still heard informally for the corporate tax number.
- N98 / NIF-N
- The NIF type assigned to foreign entities that have no permanent establishment in Spain yet remain subject to Spanish tax.
- NIE
- Número de Identidad de Extranjero — the personal foreigner number a company's director or representative may need in their own name.
- Agencia Tributaria (AEAT)
- The Spanish Tax Agency (Hacienda) that issues NIFs and administers company taxes.
- Modelo 036
- The census declaration used to enter a company or entity in the Spanish tax register and obtain its NIF.
- Permanent establishment
- A fixed place of business in Spain; companies that have none typically use the N98 NIF.
- IVA (VAT)
- Spanish value-added tax; foreign companies selling in Spain frequently have to register for it and file returns.
- OSS
- One-Stop-Shop — the EU scheme for declaring cross-border B2C VAT through a single registration.
- EPR
- Extended Producer Responsibility — rules making companies accountable for the waste from the products and packaging they place on the market.
- Ecoembes / SCRAP
- The collective schemes through which companies meet their packaging-waste (EPR) obligations in Spain.
- S.L.
- Sociedad Limitada — the Spanish private limited company.
- Power of attorney
- The authorisation that lets us register your company's NIF and act for it before the Agencia Tributaria.
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