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Business glossary

NIF and NIE Numbers in Spain

The NIF (Numero de Identificacion Fiscal) is the tax identification number assigned to Spanish individuals and legal entities by the Tax Agency. The NIE (Numero de Identidad de Extranjero) is the identification number assigned to foreign nationals in Spain for dealings with public authorities, financial institutions, and legal transactions. Both are essential for operating economically and legally in Spain.

International

What Is the NIF?

The NIF (Tax Identification Number) is the alphanumeric code that identifies an individual or legal entity before the Spanish Tax Agency and in Spanish legal transactions. Its structure depends on the type of holder:

  • Spanish individuals: the NIF coincides with the DNI national identity card (8 digits + check letter).
  • Foreign residents in Spain: the NIF coincides with the NIE (letter + 7 digits + check letter).
  • Legal entities (companies): the NIF is the former CIF, composed of an identifying letter for the entity type + 8 digits. SAs (public limited companies) use the letter A; SLs (private limited companies), B; associations, G; and so on.

Any person or entity carrying out transactions with tax implications in Spain must have a NIF.

What Is the NIE?

The NIE (Foreigner Identity Number) is the personal, unique, and permanent number assigned to foreign citizens (both EU and non-EU) who have economic, professional, or social interests in Spain. It is issued by the Ministry of the Interior (National Police) and is essential for:

  • Opening a bank account in Spain
  • Buying or renting a property
  • Incorporating or acquiring shares in a Spanish company
  • Signing employment contracts
  • Filing tax returns
  • Processing any notarial act

How to Apply for a NIE

From within Spain: Apply at the National Police station or Foreigners’ Office, providing form EX-15, original passport and copy, documentation justifying the need for the NIE (contract, deed, etc.), and paid tax form 790.

From abroad: The NIE can be requested at the Spanish consulate or embassy in the applicant’s country of residence.

NIF for non-resident companies: Foreign companies operating in Spain or owning assets or rights in the country must obtain a Spanish NIF (generally with the letter N for foreign entities). This is processed at the AEAT using form 036.

Practical Considerations

  • The NIE is not equivalent to a residency permit: having a NIE does not mean the holder has the right to reside in Spain.
  • EU citizens who intend to reside in Spain must register with the Central Register of Foreigners and obtain the EU Citizen Registration Certificate, which incorporates the NIE.
  • The NIE is permanent and does not expire, although the documents that certify it do have an expiry date.

Relevance for Businesses

Any foreign company wishing to establish a presence in Spain, acquire assets, or hire employees will need to obtain a Spanish NIF for the company and, in many cases, NIEs for its directors and shareholders. Starting this process early is essential, as processing times at foreigners’ offices can exceed four weeks during periods of high demand.

Frequently asked questions

What is the difference between NIF and NIE in Spain?
The NIF (Número de Identificación Fiscal) is Spain's tax identification number system used for all tax and legal transactions. For Spanish citizens, the NIF is their DNI number. For foreign individuals resident in Spain, the NIF is identical to their NIE (Número de Identificación de Extranjero). For Spanish companies, the NIF is the former CIF, structured as a letter identifying the entity type plus seven digits. The NIE is specifically the identification number for foreign individuals.
Does a foreign company doing business in Spain need a Spanish NIF?
Yes. Foreign companies operating in Spain, owning Spanish assets, or contracting with Spanish entities generally need a Spanish NIF. This is obtained at the AEAT using form 036, and foreign entities are assigned a NIF beginning with the letter N. The NIF is required for signing contracts before a Spanish notary, paying or receiving Spanish VAT, registering property ownership, and filing any Spanish tax returns.
How long does it take to get a NIE number in Spain?
When applying in person at a National Police station or Oficina de Extranjería in Spain, the NIE is typically issued on the same day or within a few working days. However, getting an appointment can take weeks during high-demand periods (summer in coastal cities, or major urban centres). When applying through a Spanish consulate abroad, processing times vary by consulate but typically take 2 to 4 weeks. Using a representative with a power of attorney can expedite the process.
Is a NIE the same as a Spanish residency permit?
No. A NIE is purely an identification and tax number — it does not grant any right to reside in Spain. Non-EU nationals who need a NIE for a specific transaction (such as buying property) can have a NIE without any residency rights. EU citizens who become Spanish residents must register with the Central Register of Foreigners and obtain an EU Citizen Registration Certificate, which incorporates their NIE. The NIE is permanent; residency permits have validity periods and conditions.
What documents do directors and shareholders of a Spanish company need if they are foreign nationals?
Foreign directors and shareholders of Spanish companies require a Spanish NIE for their individual identification before the notary when incorporating or modifying a company. The NIF of the company itself must also be obtained from the AEAT after incorporation. For non-resident foreign companies that are shareholders, a Spanish NIF for the foreign entity (beginning with letter N) is required. Starting this process early is critical, as NIE appointment waiting times can exceed four weeks in major cities.

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Related terms

NIE Number (Número de Identificación de Extranjero) Autónomo — Self-Employed in Spain Sociedad Limitada (SL) — Spanish Limited Liability Company Public Deed (Escritura Pública) Commercial Registry (Registro Mercantil)
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