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VIRTUAL ONE STOP SHOP FOR INTERNATIONAL INVESTORS

/Obtain a Tax ID Number

Individuals
In general, the tax identification number (NIF) for Spanish nationals is their national identification number (DNI) followed by a verification letter. For non-Spanish nationals, it is the foreigner’s identity number (NIE).

The General Directorate of Police under the Ministry of the Interior is responsible for assigning DNI or NIE numbers and communicates these to the Spanish Tax Agency (AEAT), which automatically includes them in the Taxpayers’ Census, meaning there is no need to request enrolment separately.

The NIE is a unique personal number assigned to foreign nationals who engage in economic, professional, or social activities in Spain and require identification. While it serves as an identification number for interactions with Spanish public administration, it does not grant the right to reside in Spain or serve as proof of residence.

Foreign individuals who wish to apply for an NIE, must provide the following documents:
 
  1. Completed and signed (EX-15) application form
  2. Original and a copy of the valid passport, identity card, travel document, or registration card.
  3. A justification for the economic, professional, or social reasons for the application.
  4. If applying through a representative, the representative must provide authorization that allows them to submit the application on the applicant’s behalf.
  5. Payment of the €9.84 fee using Form 790, code 012

For more information, visit NIE – Ministry of the Interior.

Individuals who are involved in operations with tax liabilities in Spain, but who do not have a DNI or NIE, can apply for a provisional NIF with the Spanish Tax Agency. This NIF remains provisional until the individual obtains a DNI or NIE.
Applications can be completed online Request NIF.

Legal Entities

Applications for a NIF for legal entities (companies or non-legal entities):

 

Legal entities, or entities without legal personality, engaging in tax-relevant activities in Spain must apply for an NIF by submitting the census registration form (form 036) to the Census of Entrepreneurs, Professionals, and Withholders. This application must be made before any transactions or hiring related to the business activity.


The application must be filed within one month of the entity’s establishment in Spain. In the census form, the full name or company name, as well as the NIF of the legal representatives of the entity, must be provided. Any administrators of the foreign entity who will represent it before the AEAT must also apply for a Spanish NIF.


In some cases, notaries may submit form 036 electronically on behalf of legal entities to apply for a provisional NIF. The NIF remains provisional until the company is officially registered with the Mercantile Registry and submits a copy of the registration to the Tax Agency.

 

Legal entities can apply for an NIF through the Spanish Tax Agency´s website:

/ Processing Times

  • NIE application: The maximum processing time is 5 days.
  • NIF application: : The maximum processing time is 10 working days.

/ Related information

Consult other procedures