Code of Fiscal Identification Code – Wikipedia, free encyclopedia
He tax identification code ( CIF ) It was until 2008 the name of the Tax Identification System used in Spain for legal persons or entities in general according to Decree 2423/1975, of December 25.
This decree is repealed with effects since January 1, 2008 by Royal Decree 1065/2007, of July 27, 2007, which defines the use of the tax identification number. The values of the letters are extended in order EHA/451/2008, of February 20, 2008, [ first ] Which regulates the composition of the tax identification number of legal persons and entities without legal personality.
Code format [ To edit ]
The CIF is originally defined in Decree 2423/1975 [ 2 ] And it has been modified several times. The last modification, with effects since July 1, 2008, corresponds to order EHA/451/2008, of February 20 [ 3 ] That regulates the identification code of legal persons and entities in general.
The CIF consists of 9 characters. The first (position 1) is a letter that follows the following criteria:
Next, eight other digits are inserted with the following positions: the first two indicated the province, where provincial identifiers or keys were:
| Identifier | Province |
|---|---|
| 00 | Non-resident |
| 01 | Álava |
| 02 | Albacete |
| 03, 53, 54 | Alicante |
| 04 | Almería |
| 05 | Ávila |
| 06 | Badajoz |
| 07, 57 | Balearic Islands |
| 08, 58, 59, 60, 61, 62, 63, 64, 65, 66, 68 | Barcelona |
| 09 | Burgos |
| ten | Cáceres |
| 11, 72 | Cádiz |
| twelfth | Castellón |
| 13 | Real city |
| 14, 56 | Cordova |
| 15, 70 | La Coruña |
| 16 | Basin |
| 17, 55, 67 | Gerona |
| 18, 19, 099 | Granada |
| 19 | Guadalajara |
| 20, 71 | Guipúzcoa |
| 21 | Huelva |
| 22 | Huesca |
| 23 | Jaén |
| 24 | Lion |
| 25 | Périd |
| 26 | The Rioja |
| 27 | Lugo |
| 28, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88 | Madrid |
| 29, 92, 93 | Malaga |
| 30, 73 | Murcia |
| 31, 71 | Navarre |
| 32 | Orense |
| 33, 74 | Asturi |
| 34 | Palencia |
| 35, 75 | Las Palmas |
| 36, 37, 94 | Pontevedra |
| 37 | Salamanca |
| 38, 76 | Santa Cruz of Tenerife |
| 39 | Sneaky |
| 40 | Segovia |
| 41, 90, 91 | Sevilla |
| 42 | Soria |
| 43, 77 | Tarragona |
| 44 | Teruel |
| 45 | Toledo |
| 46, 96, 97, 98 | Valencia |
| 47 | Valladolid |
| 48, 95 | Vizcaya |
| 49 | Zamora |
| 50, 99 | Saragossa |
| 51 | Ceuta |
| 52 | Melilla |
The next five digits (positions 4 to 8) constituted a correlative number of registration of the organization in the Provincial Registry, is currently a number random of seven digits and the last digit (position 9) is a control code that can be a number or a letter:
- It will be a letter if the entity key is P, Q, R, S or W. or also if the two initial digits indicate “non -resident”
- It will be a number if the entity is A, B, E O H.
- For other entity keys: the digit can be both number and letter.
Operations to calculate the control digit are carried out on the seven central digits and are the following:
- Add the digits of even positions. Sum = a
- For each of the digits of the odd positions, multiply it by 2 and add the digits of the result.
- Not.: (8 * 2 = 16 -> 1 + 6 = 7)
- Accumulate the result. Sum = b
- Sumar A + B = C
- Take only the digit of the C. units we will call it digit E.
- If the E digit is different from 0 we will subtract it to 10. D = 10-E. This subtraction gives us D. If not, if the digit E is 0 then d = 0 and we do not subtract.
- From D, the control digit is already obtained. If it is to be numerical it is directly D and if it is a letter corresponds to the relationship:
- J = 0, A = 1, B = 2, C= 3, D = 4, E = 5, F = 6, G = 7, H = 8, I = 9
- Example for CIF A58818501
- We use the seven central digits = 5881850
- We add the even digits: A = 8 + 1 + 5 = 14
- Odd positions:
- 5 * 2 = 10 -> 1 + 0 = 1
- 8 * 2 = 16 -> 1 + 6 = 7
- 8 * 2 = 16 -> 1 + 6 = 7
- 0 * 2 = 0 -> = 0
- We add the results: B = 1 + 7 + 7 + 0 = 15
- Partial sum: C = A + B = 14 + 15 = 29
- The digit of C units is 9.
- We subtract it to 10 and give us: D = 10 – 9 = 1
- If the control digit must be a number is 1 and if it is to be a letter is the “A”
Societies abbreviations [ To edit ]
The CIF must coincide with the final abbreviation of the company’s name according to the following relationship (partial list of civil and commercial societies in Spain):
For the Code of Foreign Countries, as of January 1, 1981, the codes of the Order of August 4, 1980, [ 5 ] As well as its different corrections (Boe Num. 272, of November 12, 1980, [ 6 ] BOE no. 298, of December 12, 1980, [ 7 ] Circular 860/1981, of June 30. [ 8 ] )
See also [ To edit ]
References [ To edit ]
external links [ To edit ]
- Real Decree 1065/2007 , of July 27. (Entrance into force on January 1, 2008)
- Vies , VAT Information Exchange System , European VAT information exchange system.
- Companies for CIF , Company search engine by CIF , Einforma Spain.
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