This article describes the criteria for identifying the focus of negation in Spanish. This work involved an in-depth linguistic analysis of the focus of negation through which we identified some 10 different types of criteria that account for a wide variety of constructions containing negation. These criteria account for all the cases that appear in the NewsCom corpus and were assessed in the annotation of this corpus. The NewsCom corpus consists of 2955 comments posted in response to 18 different news articles from online newspapers. The NewsCom corpus contains 2965 negative structures with their corresponding negation marker, scope, and focus. This is the first corpus annotated with focus in Spanish and it is freely available. It is a valuable resource that can be used both for the training and evaluation of systems that aim to automatically detect the scope and focus of negation and for the linguistic analysis of negation grounded in real data.