The NIE (Tax Identification Number)

What is the NIE?

It is a document necessary to identify foreigners in Spain. The NIE is an exclusive, personal and individual document that serves as a tax identification number. It is assigned to any foreigner who, due to professional, economic or social interests, is related to Spain, whether or not he/she is a resident.

When is it mandatory to obtain it?

A natural person who does not hold Spanish nationality will need the NIE when:

• The initiation of a procedure in his or her favor to obtain a document enabling him or her to stay in Spain takes place. The obtaining of a visa is an exception to the aforementioned.
• An administrative proceeding has been initiated in accordance with the provisions of the regulations on Aliens.
• Due to economic, professional or social interests, he/she is linked to Spain.

Assignment of NIE for reasons of economic, professional or social interest.

Foreigners who are going to carry out a business with fiscal relevance in Spain may apply for it. For example, buying assets, Real Estate or investing capital in a Spanish Company. It is possible, therefore, that the interested party does not intend to reside in our country. It is only valid for three months from the date of its obtention. In case of expiration, it may be requested its reactivation through a new application for a NIE certificate.

Assignment of NIF with permanent character

It will be necessary to request it for those foreigners who are going to reside for more than three months in our Country. They must apply for it during the first ninety days after their arrival in Spain. In these cases, the NIE is granted in Spain as long as the foreigner is in a regular situation. In order to apply for it, the reasons for which the assignment of the NIE is requested must be communicated.

How to obtain the NIE with a temporary certificate?

As we said, it will be requested by foreigners who, for reasons of economic, professional or social interest, are linked to Spain. They may submit their application either at the Consulate or at the General Directorate of the Police.

What are the requirements to apply for the NIE at the Consulate?

The application for the NIE can be made in person or through a representative at the Consulate.

The necessary documentation to be provided in order to process the application is as follows:

1. Completed official NIE application form EX15.
2. Original and photocopy of the identity card, for citizens of the European Union, or valid passport.
3. Document that accredits the reason for the NIE application.
4. Proof of payment of the NIE assignment fee.

In case of requesting the NIE by means of a representative, it will be necessary to accredit its capacity by means of a special power of attorney duly apostilled. In the same, the proxy must be expressly empowered to submit the application for the NIE of the interested party.

From the time the application is made until the NIE is available, a period of approximately ten days usually elapses.

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And how to apply for it at the General Directorate of the Police?

In order to apply for a NIE through this channel, it is necessary to have an appointment. This can be obtained through the Electronic Headquarters of the Public Administrations.

The documentation required to apply for the NIE is the same as that indicated in the previous section.

What is the fastest way to obtain the NIE?

If you are short of time, the most advisable option is to apply for it at the Consulate. This is the fastest way to obtain the NIE. Otherwise, if the interested party is not going to travel to Spain, he/she must previously grant a power of attorney. This power of attorney, which enables the representative to apply for the NIE, must be translated and apostilled.  Once this is done, the power of attorney must be sent to our Country and then an appointment must be requested. This last step may take a considerable period of time.

How to apply for the NIF of a foreign legal entity?

In order to operate in Spain, legal entities must also have a Spanish identification number.

To obtain it, a prerequisite must be fulfilled. The partners or shareholders and the legal representatives of the entity must have a NIE.

It is possible to process the application through the Spanish Consular Offices abroad.   In order to apply for the NIF of a foreign legal entity through this channel, it will be necessary to provide the following information about the entity:

• Name
• Tax identification number assigned by other countries.
• Fiscal or social domicile, if applicable.
• Date of incorporation.
• Date of registration in the corresponding public registry.
• Incorporation capital stock.
• Name and surname(s) or company name(s) and tax identification number of the legal representatives.
• Name and surname(s) or corporate name(s), Tax ID number, tax domicile and nationality of its representative in Spain.
• Certification accrediting the existence of the entity, obtained from the registry or tax authority of the country of origin.
• In relation to the person signing the application as representative of the entity:
• Card or document accrediting NIF.
• Document certifying that the person signing the application has sufficient power to do so. In case of being included in the certification of accreditation of existence as a legal representative, it will not be necessary to grant power of attorney.

Processing in Spain, at the Tax Agency Administration.

In this case, the documentation to be presented by the foreign entity is the following:

• Document accrediting the existence of the entity.
• Copy of the NIF issued by the Spanish Administration of the person who signs form 036 as representative.
• Copy of the document certifying that the person signing the form has sufficient power of attorney. In the case of being included in the certification of accreditation of existence as a legal representative, it will not be necessary to grant power of attorney.

If the documents provided are not issued in Spain, a legalized, apostilled and translated copy must be provided.

Conclusion

• The NIE is the necessary document to identify foreigners in our Country.
• It is necessary to obtain it when you are linked to our country for economic, professional or social interests. And in spite of not residing in Spain.
• The NIE is valid for three months. If the intention of the foreigner is to stay longer in our country, he/she must request the NIF with permanent certificate. This is known as a residence card.
• The application can be made at the Spanish Consulate abroad or at the Directorate General of Police. The procedure can be carried out personally or through a representative.
• The NIF of a foreign legal entity can be requested at the Consulate or at the Tax Agency Administration.
• In order to apply for the NIF of a foreign legal entity, the legal representative must have a NIE. The partners or participants and the legal representatives of the entity must also have the same.

If this article has been of interest, we also suggest you to read the following article published on our website: European passport for ESISs, IICS and SGIICs.