Your Local Legal Magazine
Page 8 Know your NIFs, NIEs, CIFs, SAs, SLs
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 type of organisations have the following designations.
Public companies, 'Sociedades Anonimas' or SAs, are designated with the letter A followed by 7 digits and a 'check' digit, while private companies, 'Sociedades de Responsibilidad Limitada' or SLs 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'.
Female Focus by Ana Gay
The fiscal identification numbers that all residents, and non-residents with economic interests in Spain should possess can help you to see what kind of person or organisation you are dealing with, and knowing how these numbers are composed can help you spot imposters and scams, especially in these days of internet fraud.
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