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For European Union (EU) expatriates in Spain, managing Spanish taxes can be a complex task.
However, since October 2, 2024, the Spanish Tax Agency has implemented a new system that simplifies the process: eIDAS authentication (Electronic Identification, Authentication and Trust Services).
A new era at the Tax Agency: implementation of eIDAS
The EU Citizen Authentication (eIDAS), Electronic Identification, Authentication and Trust Services, is a regulatory framework of the European Union that establishes standards for electronic identification and trust services in electronic transactions.
This system allows citizens of an EU country to use their national electronic identification, such as a digital ID card, to access public services in other member countries.
eIDAS regulation facilitates access to public administration services securely and efficiently and is an important step toward digital integration in Europe.
Benefits for European Union expatriates
Thanks to this measure, European citizens can access various tax procedures using their national electronic identification, which represents a significant advancement in simplifying administrative processes in Spain.
Start date and access to the eIDAS system
The eIDAS authentication system, operational since October 2, 2024, allows European Union citizens to securely access the main tax procedures in Spain.
Through the Electronic Headquarters of the Tax Agency, EU citizens can file income tax returns (IRPF / IRNR), manage VAT procedures, customs formalities, and much more, using their national electronic identification, such as the digital ID card from their country of origin.
Regulatory framework and operation of eIDAS
Currently, to access the services of the State Tax Administration Agency through the eIDAS system, it is required that the EU citizen possesses a Spanish identity identifier (Spanish Identifier for EU Citizens), which can be one of the following:
- DNI: National Identity Document
- NIE: Foreigner Identification Number
- NIF L: Tax Identification Number for Spaniards residing abroad without a DNI
- NIF M: Tax Identification Number for foreigners without an NIE
This means that, although you can use your electronic identification from another EU country, you first need to have one of these Spanish identifiers to carry out procedures at the Tax Agency.
In the future, there are plans to expand the eIDAS system so that any EU citizen with valid electronic identification from a country integrated into eIDAS regulation can access the services of the Spanish Tax Agency without the need to previously have a DNI, NIE, NIF L, or NIF M.
This expansion will make it much easier for citizens of other EU countries to interact with the Tax Agency in Spain, facilitating access to tax services and strengthening integration and cooperation within the European Union.
Requirements for authentication in Spain
To interact with Spanish public administrations, you need to have a valid Spanish identifier, which can be a DNI or an NIE (if you already have a Spanish identity provided by the Ministry of the Interior at the General Directorate of the Police), or a NIF (if you do not have a Spanish identity).
If you do not have a Spanish identity, you can request the NIF at a Spanish consulate, which will be your Spanish identifier.
When you access using eIDAS European digital identity, the country where you perform the authentication process will provide the Spanish administration with your name, surname, date of birth, and an identifier from the country where you authenticated.
Procedures enabled with eIDAS
eIDAS regulations cover a wide range of procedures at the Tax Agency, including:
- Income tax declarations and other taxes: IRPF, IRNR, Corporate Tax.
- VAT Management: Filing and inquiries about the value-added tax.
- Debt Management: Consultations and payments of tax debts.
- Customs Procedures: Import and export procedures.
- Powers of Attorney and Consultations: Appointment of representatives and access to Informa+.
- Claims and Special Procedures: Procedures for reviewing actions and tax claims.
To find out if a procedure allows eIDAS authentication, the user should look for the option in the authentication menu of the Tax Agency’s Electronic Headquarters.
Our tax advisory services
eIDAS authentication opens the door to digitisation and facilitates the fulfilment of tax obligations for European expatriates in Spain.
If you need help with your tax procedures or want additional information, our firm is available to assist you with personalised and efficient service.
