Tax Identification Number Spain: Comprehensive Guide for Foreigners

What Is the Tax Identification Number in Spain?

In Spain, the tax identification number serves as a personal or business code that enables the Agencia Tributaria (Spanish Tax Agency) to uniquely identify each taxpayer. It is mandatory for carrying out almost any economic activity or administrative procedure.

Foreigners residing, investing, or doing business in Spain will need to obtain a tax identification number to ensure compliance with local laws and regulations.

 

 

Types of Tax Identification Numbers in Spain

The main tax identification numbers in Spain enable individuals and businesses to fulfill their tax obligations, conduct economic transactions, and access administrative services. Having a tax identification number is a requirement under Article 18 of Royal Decree 1065/2007, which approves the General Regulation of Tax Management Procedures. Below, we explain the different types and their characteristics.

• DNI (National Identity Document): This is the identification number for Spanish citizens. It also serves as a Tax Identification Number (NIF) for tax purposes. Foreigners cannot obtain a DNI but can get a NIE or NIF depending on their situation.
• NIE (Foreigner Identity Number): This number is assigned to foreigners residing or having interests in Spain. It is mandatory for:
  • Legally residing in Spain.
  • Working or registering as self-employed.
  • Purchasing property or vehicles.
  • Opening a bank account.
  • Interacting with public administration.
• NIF (Tax Identification Number): This number is used for tax purposes and is assigned to both individuals and legal entities.
  • For Spanish citizens, the DNI serves as the NIF.
  • For foreigners, the NIE acts as the NIF for tax purposes.
  • Legal entities have a NIF with a specific structure.
• CIF (Corporate Tax Identification Code): This was the number used to identify companies in Spain until 2008. Since then, it has been integrated into the NIF, but references to the CIF are still commonly found in old documents or the business sector.

🔹​​ Planning to apply? Ensure you’re informed about the financial and documentation requirements needed to obtain your tax identification number in Spain. 

Obtaining a NIE for foreigners

For individuals who are not Spanish nationals, the NIE becomes your personal tax identification number in Spain.It is regulated by Article 206 of the Spanish Immigration Regulation, approved by Royal Decree 557/2011. This number remains the same unless you acquire Spanish nationality. Application process:

• Submit your application either in Spain through the General Directorate of the Police, or via the Spanish consulate in your country.

• Required documents: passport, completed application form, and justification for the request (e.g., job offer, property purchase).

However, an important point to consider: the NIE does not grant legal residence in Spain.

Obtaining a NIF for foreign companies

Foreign companies wishing to operate in Spain must obtain a NIF to comply with tax and commercial obligations. This requirement is established by Organic Law 4/2000 on the rights and freedoms of foreigners in Spain. Documents needed to obtain a NIF for a company:

• Company’s articles of incorporation.
• Powers of attorney.
• Passport of the legal representative.

Additionally, if the company does not have a tax domicile in Spain, a tax representative must be appointed.

✅ Legal Advice for Your Tax Identification Number Spain

Getting the correct tax identification number in Spain is a critical step for foreigners. Whether you’re working, investing, or simply relocating, handling the documentation in advance can save you from administrative headaches.

At Adlanter, we have an expert team and advanced tools to help you navigate these processes safely and efficiently, ensuring compliance with regulations and protecting your interests.

📞 Contact our professionals and find out how we can help you with Spain’s mandatory tax identification system for foreigners.