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 — Spain's tax ID number; when the holder is a company, it acts as the corporate tax number.
CIF
Código de Identificación Fiscal — the former name for the company NIF, still used informally for the corporate tax number.
N98 / NIF-N
The NIF type given to foreign companies that have no permanent establishment in Spain but still have Spanish tax dealings.
NIE
Número de Identidad de Extranjero — the personal foreigner number that a director or representative of the company may need under their own name.
Agencia Tributaria (AEAT)
The Spanish Tax Agency (Hacienda) that issues NIFs and runs company taxation.
Modelo 036
The census form used to register a company for Spanish tax and obtain its NIF.
Permanent establishment
A fixed place of business in Spain; companies without one typically use the N98 NIF.
IVA (VAT)
Spanish value-added tax; foreign companies selling into Spain often have to register and file.
OSS
One-Stop-Shop — the EU scheme that lets you report cross-border B2C VAT under one single registration.
EPR
Extended Producer Responsibility — rules that make companies accountable for the waste from the products and packaging they put on the market.
Ecoembes / SCRAP
The collective schemes through which companies meet their packaging-waste (EPR) duties in Spain.
S.L.
Sociedad Limitada — Spain's version of a private limited company.
Power of attorney
The authorisation that lets us register your company's NIF and deal with the Agencia Tributaria for you.
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