These numbers can either be composed simply of 9 digits or a letter of the alphabet and 7 or 8 digits.  For individuals, Spanish citizens over the age of 14, resident in Spain, have an identity number which consists of 8 digits together with a ‘check’ digit.  Spanish children under the age of 14 who need a fiscal number have a number which consists of the letter K and 7 digits.   Spanish citizens resident outside Spain who do not have a Spanish Identity Card have a number consisting of the letter L and 7 digits.

Foreign individuals with financial interests in Spain allocated numbers before 15 July 2008 are designated by the letter X and 7 digits.  After that date, the Spanish authorities began using the letter Y as they had run out of numbers as there were more than 10 million foreigners registered in Spain! Finally, any foreigner not resident in Spain who needs a fiscal number for a specific reason is allocated a number consisting of the letter M with 8 digits.

The most common types of organizations have the following designations:  Public companies, “Sociedades Anonimas” or ‘SA’s’, are designated with the letter A followed by 7 digits and a ‘check’ digit, while private companies, ‘Sociedades de Responsibilidad Limitada’ or ‘SL’s’ have registration numbers beginning with the letter B. In addition, under European Union law, the Spanish Companies Registry, ‘Registro Mercantil’, must now make clear which public and private companies have only one shareholder and are known as ‘Unipersonal’.  These are designated either as ‘SAU’ or ‘SLU’.  This does not imply that the company is of poor financial standing.  Even Telefonica de Espana is now known as an SAU, as it is part of a larger group.

Business Partnerships, ‘Communidades de Bienes’ or ‘CB’s’  are all designated with the letter E and 8 digits, Co-ops have numbers beginning with F, even Communities of Owners in blocks of flats or commercial premises,  and Urbanisations have a special designation which is the letter H. Public and religious authorities - local, provincial, and national, registered before 1st July 2008, were allocated numbers beginning with P, Q, and S.  Since 1st July 2008, newly registered religious institutions are allocated the letter R. Foreign organizations with interests here, such as branches of foreign companies will be registered either with the letter N, or if newly established, with the letter W.

Before 1st July 2008 the letters J, R, U, V, and W were not used by the authorities so regard with great suspicion any person or organization which claims to have been registered before that date with a fiscal number beginning with those letters. These rules are set out in Order EHA/451/2008 and the Order of the Ministry of the Interior INT/2058/2008.

If in any doubt, the Agencia Tributaria offers a service available to registered professionals, which enables them to verify NIF and CIF numbers of businesses.

It is worth knowing how to wade through this ‘alphabet soup’, as it can help you feel more secure in your dealings with private individuals and businesses.

By Michael Olmer, Solicitor Link Point Legal and Business Services www.linkpointlegal.com This e-mail address is being protected from spambots. You need JavaScript enabled to view it