Registering with the Spanish Tax Authorities (AEAT): Guide for Residents and Non-Residents

If you have moved to Spain, plan to move here, or own property in the country, you need to register with the Spanish Tax Agency (Agencia Estatal de Administración Tributaria or AEAT). This process is known as enrolling in the Census of Tax Obligors (Censo de Obligados Tributarios).

The primary form used for this registration, communicating changes of address, or updating personal data is Form 030 (Modelo 030: Declaración censal de alta en el censo de obligados tributarios, cambio de domicilio y/o variación de datos personales).

Procedures for Having a NIF

We will differentiate two procedures:

• Initial NIF request with Modelo 030, once you have your NIE.
• Requesting NIF without a NIE

NIF vs. NIE

• NIE (Número de Identidad de Extranjero): The Foreigner Identity Number issued by the Police, required for all general administrative and legal dealings.
• NIF (Número de Identificación Fiscal): The Tax Identification Number issued by the AEAT, required for all tax-related dealings.
  • For most foreigners, the NIE serves as their NIF.

1. 🏡 WITH NIE: Notifying Tax Residency and Address Changes: Multiple Options

Communicating your tax residency status or a change in your fiscal address can be done through several channels, including two specific extraordinary procedures designed for flexibility.

Ordinary Procedures

The standard ways to present Form 030 or notify a change are:

• Online with an Electronic Certificate/ID: Using a digital certificate, electronic DNI, or Cl@ve PIN system.
• In Person: Submitting the printed form at the corresponding AEAT Delegation or Administration office (or by mail).

Two Extra Ways to Communicate Residency/Address

For individual taxpayers who do not carry out economic activities (business/professional) and do not receive income subject to withholding, there are two additional, more flexible ways to communicate your tax residency or fiscal address change:

1. Via Your Income Tax Return (Modelo 100): If the deadline for submitting your annual Income Tax Return (Declaración de Renta) is sooner than the standard deadline for Model 030, you can communicate your change of address directly within the Income Tax Return form.
2. Special Non-In-Person Procedure (Modelo 030): You can submit Form 030 electronically for certain changes without needing a digital certificate, DNIe, or Cl@ve PIN.

 Modelo 030. Extraordinary Submission Procedure – non-face-to-face

The presenter accesses the procedure and identifies themselves using their NIF + a specific data point (e.g., DNI/NIE support number or date of birth for K, L, M NIFs). They then attach the signed and scanned Form 030 and supporting documentation.

2. 🔑 WITHOUT NIE: the Obligation to Register

If you are a non-resident engaging in tax-relevant transactions in Spain (e.g., owning property), or if you are moving to Spain, you must be identified in the Tax Census.

Requesting the NIF: The Initial Form 030

The initial submission of Form 030 is the procedure used to enroll in the Tax Census. Crucially, if you do not possess a DNI or NIE but need to carry out tax-significant operations, Form 030 is used to apply for and be assigned a temporary NIF.

Why You Might Need the NIF (Form 030) Before the NIE

In some specific cases, a non-resident foreigner may need to obtain a temporary NIF for a specific tax-relevant operation (e.g., signing a property contract) before they have been officially issued their NIE by the police.

In these situations, the foreigner must apply for a provisional NIF (often labeled as an NIF-M) via Form 030 by proving the tax-related operation they are about to undertake (as noted in the documentation section of the previous post). Once they receive the definitive NIE, they must update their details with the AEAT.

Extraordinary Procedure to Obtain a Temporary NIF

This special procedure is for individuals who require a NIF immediately but do not yet have their DNI or NIE. The NIF assigned will be temporary (pending the issuance of the definitive DNI/NIE) and will have specific codes:

• NIF-M: For Foreigners who do not have an NIE.
• NIF-L: For non-resident Spaniards.
• NIF-K: For Spanish minors.

This process also requires filling out, signing, and scanning Form 030, along with documentation proving the tax-relevant operation (e.g., property contract, job offer). This is submitted through the AEAT Electronic Registry via the procedure: “Application for NIF of a natural person – without DNI / NIE – not in person.”

🔗 Link to the Extraordinary Request

Here is the direct link to the AEAT’s information page detailing the special online procedure for requesting NIF:

Form 030. Request for NIF of a natural person – without DNI/NIE – not in person

📝 Required Documentation for Form 030

Depending on the box you check on the form (e.g., Alta – Initial Registration, Solicitud de NIF – NIF Request, Cambio de Domicilio – Change of Address), you will need to provide supporting documentation.

Common required documents include:

• DNI or NIE Card (or Passport if you have a temporary NIF such as NIF M or L).
• For NIF Request (Foreigners): Valid passport, proof of application for the NIE (if not yet assigned), and documentation proving the tax-relevant operation you will be performing (e.g., property purchase agreement, work contract, university acceptance letter).
• For Changing Tax Residency to a Foreign Country: A Tax Residency Certificate issued by the Tax Authority of the country you are moving to.
• For Modifying Personal Data: Documentation certifying the requested change.

Important Note: Failure to present the required documentation, or presenting it incompletely or inaccurately, may result in your request being filed without action.

📲 Register for Official Notifications and “Alarms”

To ensure you don’t miss important communications from the AEAT or the Economic-Administrative Courts (TEA), you can register your mobile phone number and/or email address to receive informational “alarms” (avisos).

This communication of telephone and electronic address details can be done by submitting Form 030. You may also designate a separate address (including a post box) for receiving notifications that is different from your main fiscal address.

NIE vs. NIF: Understanding the Difference

• The NIE serves as the NIF for most foreigners. Once a foreigner is issued an NIE by the police, that same number is used as their Tax Identification Number (NIF) for all dealings with the Tax Agency (AEAT).
• The NIF is the broader, more important term for tax purposes. Every tax obligor in Spain must have a NIF.
• Form 030 is the tool used to register your details with the Tax Agency so they can link your NIF (which is usually your NIE) to the Tax Census.

📄 Need an official form? > You can download the reference PDF and other tax models in our Spanish Tax Forms Library. We provide summaries and official BOE templates to help you prepare your filing.