Article 113 of Law No 33/1987 of 23 December 1987 on the General Budget of the State for 1988 provided for natural or legal persons, as well as the non-personality entities referred to in Article 33 of the Law Tax General, they must have a Fiscal Identification Number for their relations of nature or with tax transcendence. In addition, the identification through the Tax Identification Number of the operations of the credit institutions was regulated in detail by this precept.

The idea of a Tax Identification Number can be traced back in our legal order to the Decree of January 29, 1954 which created an index of Entities then subject to the Third Rate of the Contribution of Utilities, This provision was developed by the Orders of 10 April 1954, 11 June 1963 and 25 February 1965, as well as by the Resolution of the Finance Secretariat of 28 June of the same year. However, it is Decree 2423/1975 of 25 September, which regulates the Code of Identification of Legal Persons and Entities in General, which already sets up a Code of Identification for Societies and other Entities, having present the computer implications that this identification system encloses.

However, this provision in 1975 only deals with the identification of companies, legal persons and entities in general. Subsequently, the first provision of Royal Decree 338/1985 of 15 March 1985 on rules for the management of taxes, revenue and accounts, linked the voluntary collection of certain self-measures to certain labels. identification, provided to the effect by the Ministry of Economy and Finance, allowing to initiate a project of identification in general of the taxable persons and other tax debtors.

In this regulatory development, Article 3 of Royal Decree 2402/1985 of 18 December 1985, which regulates the duty to issue and deliver an invoice for employers and professionals, provides, for the first time, some definitions of what is to be understood by tax identification number in each case, but understanding the generality of persons or entities called to relate to the tax administration. Different regulatory provisions have subsequently been addressed to this standard, conferring a progressive unit the concept of the Tax Identification Number in the Spanish tax system.

Finally, Article 113 of the General State Budget Law for 1988 has meant confirmation, by a law now with the rank of Law, of the existence of a system of identification of persons or entities, subjects of rights and duties in the tax management as taxable persons or other obligors or tax debtors; system is based on the existence of a Tax Identification Number.

The Royal Decree now approved complies with the legal mandate to regulate the composition of the Fiscal Identification Number and the way in which it should be used in those relationships of nature or with transcendence. tax. The composition of the Fiscal Identification Number responds to the idea of relying on codes or numbers currently in use, although, on the one hand, specific rules are established for minors or other persons of Spanish nationality. (a) to have a national identity document and, on the other hand, a provisional system for the identification of natural persons of Spanish nationality is provided for, pending the complete addition of a verification character to the current number of the national identity document.

The Royal Decree provides the form of use of the Tax Identification Number in the relationships of nature or with tax transcendence. Thus, the Tax Identification Number of the business owners or professionals must be included in the invoices or other documents that they issue or receive as a result of the operations they perform. The holders of relations of a nature or with a tax transcendence shall record their Fiscal Identification Number in the documents in which the said relations are formalized. And that must also be included in how many statements, communications or written submissions are made by taxable persons or tax payers to the tax authorities.

The Royal Decree finally develops the provisions of the second paragraph of Article 113 of the State Budget Law for 1988, regarding the identification of the operations of the establishments or entities credit. However, the legal framework is here more precise, which reduces regulatory development to the completion of certain formal deadlines and duties.

In its virtue, on the proposal of the Minister of Economy and Finance, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on March 9, 1990,

DISPONGO:

Article 1. Subjective Scope.

Any natural or legal person shall have a Fiscal Identification Number for their relationships of nature or with tax transcendence.

Similarly, they will have a Tax Identification Number of the non-personality Entities referred to in Article 33 of the Tax General Act, including among others:

a) The owners ' communities on a horizontal property basis.

b) The Pension or Investment Funds.

c) Economic interest groups and temporary joint ventures.

Article 2. General Rules for the composition of the Tax Identification Number.

The Tax Identification Number will be:

(a) For legal persons and entities without personality, the Code of Identification assigned to them, in accordance with Decree 2423/1975, of 25 September, for which the Code of Identification of Persons is regulated legal entities and Entities in general.

(b) For natural persons who hold Spanish nationality, the number of their national identity document, followed by the corresponding code or verification character, constituted by the capital letter to be entered in the national identity document itself, in accordance with its regulatory provisions.

(c) For natural persons who lack the Spanish nationality, the number of foreign identification numbers assigned to them or provided to them in accordance with Royal Decree 1119/1986 of 26 May, for which they are approves the Implementing Regulation of the Organic Law 7/1985 of 1 July on the rights and freedoms of foreigners in Spain.

Article 3. º Special Rules for the Composition of the Tax Identification Number.

1. Spaniards who are not required to obtain the national identity card, for being under the age of fourteen, or older of this age residing abroad, in order to have a Tax Identification Number of their own, will be able to obtain the document national identity on a voluntary basis or request from the tax administration the allocation of such Tax Identification Number.

Likewise, those under the age of eighteen who do not have Spanish nationality, need a Tax Identification Number of their own and do not have an assigned number of foreign identification numbers, will be able to obtain this or to request from the Tax Administration the allocation of such Tax Identification Number.

2. This Fiscal Identification Number, which will be composed of nine characters, will have the following composition:

a) In the case of Spaniards under the age of fourteen and foreigners under eighteen:

An initial letter, which will be the K, intended to indicate the nature of this number.

Two digits intended to contain an indicator of the province of its tax domicile or, in the case of non-residents, where it has been requested, in accordance with the keys in force for the Identification Code.

Five digits that form a sequential number within each province.

An alphabetic verification character.

(b) In the case of Spaniards over the age of fourteen years residing abroad and moving for less than six months to Spain:

An initial letter, which will be L, intended to indicate the nature of this number.

Two digits intended to contain an indicator of the province where it was requested, according to the keys in force for the Identification Code.

Five digits that form a sequential number within each province.

An alphabetic verification character.

3. The Tax Identification Number, directly assigned by the tax administration in accordance with this article, shall be valid between the holder of the tax administration and its national identity document or its personal identification number. foreign. Those who, having this Tax Identification Number, obtain the national identity card or a personal number of foreign identification must communicate within two months this circumstance to the tax administration, as well as to the other persons or entities to whom, pursuant to the provisions of this Royal Decree, it must be stated, by reason of its operations, its new Number of Fiscal Identification, having effects between the previous one.

Article 4. Provisional regime for the identification of natural persons of Spanish nationality.

1. Natural persons of Spanish nationality, whose national identity document number is not followed by the corresponding code or verification character, as provided for in Article 2 (b) of this Royal Decree, shall have a Tax Identification Number that will be composed of the same number of your national identity document completed with a verification character facilitated by the tax administration.

2. Natural persons of Spanish nationality, whose national identity document number is not followed by the corresponding code or character of verification and which the entry into force of this Royal Decree would have received the labels of Identification as referred to in the first provision of Royal Decree 338/1985, of 15 March, will retain as the Tax Identification Number the one on those labels which, in accordance with the previous paragraph, is already formed by the number of your national identity document, completed with a verification character, provided by the Tax Administration.

Article 5. Form of Use of the Tax Identification Number by employers and professionals.

The Tax Identification Number of an employer or professional must be on invoices or other documents issued or received as a result of the transactions he or she makes or in which he/she intervenes, according to the (a) in this Royal Decree or in other provisions of a tax nature and provided that such employer or professional is established in Spanish territory or makes materially in this territory any provision of different services of the transport and ancillary operations to these.

Article 6. º Form of Use of the Tax Identification Number in certain relationships with tax transcendence.

1. Those who receive or pay income from dependent personal work, satisfied from establishments located in Spain, or from capital, paid in Spanish territory or from goods or securities located or recorded in that country territory, they shall communicate their Tax Identification Number to the payer or recipient of the returns.

Those securities or financial assets whose deposit, management, administration or accounting record are entrusted to a person or entity or to an entity shall be understood, in particular, to be located or recorded in Spanish territory. establishment of the same located in Spain.

2. In accordance with Article 109 of Law 24/1988 of 28 July, of the Securities Market, which seeks to acquire or transmit securities, represented by securities or notes in account and located in Spain, it must communicate, at the time of the the corresponding order, their Fiscal Identification Number to the respective issuing Entity or financial intermediaries, which will not attend to the fulfillment of this obligation.

The acquirer's Fiscal Identification Number shall also be included in the accrediting certifications of the acquisition of financial assets with implicit performance.

The provisions of this paragraph are without prejudice to the provisions of the first paragraph of the first provision of Law 14/1985 of 29 May of the Tax Regime of Certain Assets Financial.

3. The Tax Identification Number of the licensors shall appear in the scriptures or documents where they contain acts or contracts which have as their object the constitution, acquisition, transmission, modification or extinction of real rights in respect of real estate.

Failure to comply with this obligation will not affect the effectiveness of these acts or contracts, nor will it prevent Notaries from authorizing the corresponding scriptures, although these fedatarios will have to refer to the Administration or, in their defect, Delegation of Finance of the place of its official residence, within the first month of each calendar quarter, a nominal relationship of the persons or Entities which, during the previous quarter, have failed to comply with this paragraph.

4. Those who carry out transactions with credit institutions, through establishments of the same ones that radiate in Spain, must inform you of their Tax Identification Number, in the cases and in accordance with the provisions of Article 15 of this Royal Decree.

5. Any person or entity who holds any insurance or financial operations with insurance institutions, through establishments in which they are located in Spain, is listed as insured or receives the corresponding compensation or benefits, you must communicate your Tax Identification Number to the insurance entity with whom you operate, and must be included in the policy or document that serves to collect these operations.

Insurance contracts are excepted in the case of accidents with a temporary duration not exceeding three months.

The Minister of Economy and Finance may exempt other operations with insurance entities from the scope of this duty of identification, when they constitute insurance contracts other than the life class and with temporary duration.

6. Those who make contributions to Pension Plans or receive the corresponding benefits, must notify their Tax Identification Number to the Pension Fund Management Entities to which those Plans are attached, the documents in which the contribution obligations and the recognition of benefits are formalised shall be included.

Article 7. º Identification of minors.

Spaniards under the age of fourteen, who have not yet obtained their national identity card, because they are not required to have it, and foreigners under the age of eighteen, who do not have a personal number assigned to them identification of foreign nationals, shall use for their personal identification as the Tax Identification Number the same as the legal representative acting on their behalf.

For the identification of these minors, in their relationships of nature or with tax transcendence, both the data of the minor person and those of his legal representative must be included.

However, minors must have their own and different Tax Identification Number when they are businessmen or professionals, obtaining it in accordance with the provisions of Article 3. of this Royal Decree.

Article 8. º Identification of certain permanent establishments.

Each permanent establishment in Spain of a same Entity not resident in Spanish territory shall have a different Tax Identification Number when it meets the requirements laid down in the first paragraph of Article 311 of the Corporation Tax Regulation, approved by Royal Decree 2631/1982 of 15 October.

Article 9. º Identification of certain Entities.

1. The different public administrations and the entities or entities with their own legal personality dependent on any one of them will be able to request the allocation of a number of Fiscal Identification for each of the sectors of their activity with a business or professional character, as well as for each of its departments, Counselors, Dependencies, or Higher Bodies.

2. They may also request the allocation of a Tax Identification Number of their own:

(a) Public-owned teaching centers and health centers or health care providers that are dependent on the Management Entities of the health care or care providers of the Social Security Management Entities.

of the Spanish Red Cross.

3. The ecclesiastical entities, having their own legal personality, shall have their Tax Identification Number, even if they are integrated, for the purposes of the Corporation Tax, in a taxable person at the level of the diocese or religious province.

Article 10. Allocation of the Tax Identification Number at the request of the tax payer.

1. Those who are the holders of legal relations of a nature or with a tax transcendence, in which they must use as part of their personal identification the Number of Fiscal Identification, will have to request the assignment of the same, if no longer dispute about him. In particular:

(a) Employers or professionals must apply for their Tax Identification Number before starting their activities on Spanish territory.

(b) Legal persons and entities shall request the assignment of their Fiscal Identification Number within thirty days of the date of their establishment or establishment in Spanish territory.

The Tax Identification Number of legal persons and non-personable Entities shall be provisional as long as the Entity concerned has not provided a copy of the document or authentic document of its constitution and of the Social Statutes, as well as certification of their registration, where applicable, in any public register and may be assigned to legal persons or entities in the period of the constitution.

2. The request shall be addressed to the appropriate authority of the Administration with competence to grant the Fiscal Identification Number or the code or number that serves as such, according to the composition of the latter and in each of the assumptions collected in the Articles 2. º, 3. º and 4. º of this Royal Decree. Where the allocation of the Tax Identification Number corresponds directly to the Tax Administration, the request shall be addressed to the Administration or, failing that, Delegation of Finance where the person concerned has his tax domicile or, where it is not resident or established in Spanish territory, it shall carry out the relevant acts or operations. The competent Revenue Office shall assign the Tax Identification Number within the maximum period of 10 days.

3. The application, in the cases referred to in the first and second paragraphs of Article 9. of this Royal Decree, must be addressed to the Director-General of Tax Management by the Entity concerned, with its own legal personality, or by a Ministerial Department or Department of the Governing Body of an Autonomous Community, indicating in the corresponding document the sectors, organs or centres which may have a Code of Self-Identification and the reasons for the request.

Estimated the request by the Director General of Tax Management, the corresponding organ of the Administration will proceed to grant the Codes of Identification.

Article 11. Allocation of the Office Tax Identification Number.

The Tax Administration, when directly applicable to the allocation of the Tax Identification Number, may provide a person or Entity with its own trade.

In the case of natural persons who do not have Spanish nationality, the delegation or administration of the competent treasury, depending on the tax domicile of the person concerned or the place where the acts or operations are carried out, may to request, where necessary, the competent authorities of the Public Administration to assign an identification number of foreign nationals, in favour of the person concerned.

Article 12. Use of the Tax Identification Number with the Tax Administration.

taxable persons or taxable persons shall record their Tax Identification Number in all statements, communications or written submissions to the Tax Administration.

Who in formulating these statements, communications or writings do not have a Fiscal Identification Number, must record this circumstance in the document, and may be assigned by the tax administration such number for its proper use, hereinafter referred to as 'the following

'

Article 13. Using the Tax Identification Number of other persons or Entities.

1. Taxable persons or taxable persons shall enter the Tax Identification Number of other persons or entities, with whom they establish economic or professional relations, in statements, communications or documents with transcendence tax, in accordance with the provisions of this Royal Decree or other provisions of a tax nature.

2. In order to comply with the above paragraph, the taxable persons or taxable persons shall require the persons or entities with whom they relate to communicate to them and credit their Tax Identification Number, which shall be facilitate it.

Article 14. Accreditation of the Tax Identification Number.

1. The Tax Identification Number may be credited by the display either of the card issued for constancy of the Identification Code, or of the national identity document or of an official document in which the personal number of identification of foreign nationals.

2. Likewise, the Minister of Economy and Finance may provide that the Fiscal Identification Number can be credited by a card or a document or support of another nature, when facilitated by the Tax Administration according to Articles 3 and 4. of this Royal Decree.

3. In general, each tax liability may credit its Tax Identification Number by means of communication made in a manner that is responsible for its veracity.

Article 15. Identification of the operations of the credit institutions.

1. Those who surrender or entrust to credit institutions funds, assets or securities in the form of deposits or other similar, or collect from those loans or loans of any nature shall communicate their Fiscal Identification Number to each Entity of credit to whom they operate.

2. The Tax Identification Number shall be communicated and credited on the same day as the deposit, the opening of the account or the performance of the operation or within one month from the day following that.

3. After this period without having said number of Fiscal Identification, the credit institution must, in the case of an active account for the said establishment, not carry out new charges; in the case of a passive account, it must not admit in the new fertilizers; or, in other cases, the cancellation of the operations or deposits affected by the omission of this duty of collaboration. However, the credit institution shall resume the charges or credits in the affected account from the moment all the holders of the account provide its Tax Identification Number.

4. Failure to comply with any of these duties shall be deemed to be, as regards each account or other transaction, a simple tax breach. Where a credit institution fails to comply with the above paragraph, it shall be fined 5 per 100 of the amounts unduly paid or charged, with a minimum of 150 000 pesetas, or if the cancellation of the the operation or deposit, with a fine of between 150,000 and 1,000,000 pesetas.

5. The credit institutions shall report to the tax authorities the accounts or other transactions, the holder of which, after the corresponding period, has not provided its Fiscal Identification Number, even if such accounts or transactions have Previously cancelled or the Tax Identification Number has been delivered after the deadline has passed.

Those Entities shall present the corresponding statement adjusted to the model or the conditions and design of the magnetic supports approved by the Minister of Economy and Finance, within the month following each quarter natural, in relation to the accounts or operations concerned, the time of which is to facilitate the Tax Identification Number, which has expired during that quarter.

The following data will be expressed in the declaration:

a) The declarant's identification.

(b) Surnames and names in this order, or, where applicable, the full name or social reason and the address of each person or entity related to the declaration.

c) The nature or class and account number or operation, as well as the maximum amount or amount reached during the time period for communicating the Tax Identification Number.

The presentation on magnetic support of this declaration shall be mandatory when the circumstances that make this form of presentation for the annual declaration of operations are subject to the same.

6. All persons or entities listed in the second paragraph of Article 1. of the Royal Decree of Law 1298/1986 of 28 June, according to the wording of Article 39 of Law 26/1988, 29 of 29, are considered to be credit institutions. July, on Discipline and Intervention of Credit Entities.

7. In the accounts in the name of minors or incapable persons, the Tax Identification Number of the holder may be replaced by the number of persons who have their legal representation. In statements or relationships that collect data relating to these accounts or transactions, both the data of the minor or the incapable person, and those of his legal representative, shall be included.

In the accounts in the name of several holders, the Fiscal Identification Number of all of them must be stated. However, when they are the holders of an account only both spouses, the Tax Identification Number of one of them shall be sufficient.

8. Except for the identification scheme provided for in this Article, foreign currency accounts or convertible or ordinary pesetas in the name of persons or entities that have been accredited are not resident in Spain. This derogation does not extend to foreign currency accounts or convertible pesetas on behalf of natural persons resident in Spain who maintain the consideration of non-residents in respect of the assets constituted abroad up to the acquisition of their residence and for the purposes of the legal regime for the control of changes. It is also not applicable to accounts whose income is met by an establishment of its holder located in Spain.

ADDITIONAL PROVISIONS

First. Definitions.

For the purposes of the provisions of this Royal Decree, the provisions of the Value Added Tax will apply in order to determine who has the status of businessmen or professionals, even when develop their activity outside the territory of application of this Tax.

Second. Territorial scope.

The obligations governed by this Royal Decree will be enforceable throughout the Spanish territory, without prejudice to the foral tax regimes of concert or convention, in force in the Historical Territories of the Basque Country and in the Community of Navarra, respectively.

Third. Validity of other provisions.

The validity of the regulatory provisions of the national identity document, the modification of which will be carried out by the Ministry of the Interior or on a proposal of the same and those contained in the Royal Decree, is maintained. 2423/1975, of 25 September and in Royal Decree 1119/1986, of 26 May, without prejudice to the specialties that the present Royal Decree establishes for the use of the Number of Fiscal Identification in the relations of nature or with tax significance.

TRANSIENT DISPOSITION

For the application of this Royal Decree the following rules will be observed:

1. The use of the Fiscal Identification Number shall be governed by the provisions of this Royal Decree in relations of a nature or with a tax transcendence that begin, produce or continue from its entry into

2. However, the holders of bank accounts or securities deposits in Entities or credit institutions whose opening or constitution was made prior to the entry into force of this Royal Decree, they shall have three months, from the same time, to provide the Tax Identification Number to each credit institution with whom they operate.

After the period indicated without having said Fiscal Identification Number, the Credit Entity must proceed according to the provisions of the third paragraph of Article 15 of this Royal Decree.

However, those accounts which, at the end of that period, have a balance of less than 50 000 pesetas, without having had any movement over the last year, are exempted from this transitional provision. due to the mere payment of accrued interest. If these accounts are subsequently reactivated, they shall be deemed to be open again after the first movement has been carried out or they exceed the indicated balance, for the purposes of Article 15 of this Royal Decree.

3. The credit institutions shall communicate to the tax authorities the accounts or other transactions whose holder, after the period provided for in the previous rule, has not provided their Tax Identification Number.

The entities shall carry out this communication in the same model and together with the one that, as provided for in the fifth paragraph of Article 15 of this Royal Decree, must be completed in January 1991.

4. Until the regulatory provisions of the Economic Interest Groups, the second subparagraph of Article 1 (c) of this Royal Decree, enter into force, only the European Groupings shall apply. of Economic Interest, also having a Number of Tax Identification the Groups of Companies, constituted under Law 18/1982, of 26 May, on the tax regime of Temporary Groupings and Unions of Companies and Companies Regional Development.

FINAL DISPOSITION

1. This Royal Decree will enter into force on 1 September 1990.

However, since the publication of this Royal Decree, the Tax Administration may make the Tax Identification Number available to any person or entity.

2. In addition to those obtained by authorizations contained in the articles of this Royal Decree, the Ministry of Economy and Finance will dictate how many provisions are necessary for the application of that, without prejudice to the Minister's competence. of the Interior in the development of the regulatory regulations of the national identity document.

3. Since the entry into force of this Royal Decree, any provisions of the same or lower rank shall be repealed with respect to the provisions of the present Royal Decree.

In particular, the third subparagraph of point (b) of the first paragraph of Article 3 (1) of Royal Decree No 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for the purposes of the employers and professionals.

4. Any references to the Tax Identification Number are in the legal order to be construed as references to the provisions of this Royal Decree from the entry into force of this Royal Decree.

Dado en Madrid a 9 de marzo de 1990.

JOHN CARLOS R.

The Minister of Economy and Finance,

CARLOS SOLCHAGA CATALAN