Any entity needs to be registered in Spain before de Tax Authorities through the form 036 before initiate operations across the country.
If the entity wants to carry out inter community transactions across the Europe Union shall need to request a specific VAT number. This must be requested also on the form 036, page 5, box 582.
The application will be studied deeply by the Tax Agency to analyze if there is a real justification to give the VAT Number. If it is approved, then within a term that can last more than a month, the company will be given a Tax Number with the prefix ES.
The VAT number will be registered in two systems:
The system of the Spanish Tax Agency, that can be checked here:
And in the VIES (VAT information exchange system) that can be checked here: