In Spain, tax identification numbers are essential for any individual or entity wishing to conduct economic activities. These numbers allow the Tax Agency to uniquely identify each taxpayer and ensure compliance with tax obligations. For foreigners who want to reside, invest, work, or establish a company in Spain, understanding the different types of tax identification is crucial.

 

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Types of Tax Identification Numbers in Spain

The main tax identification numbers used 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.

Obtaining a NIE for foreigners

As a foreigner in Spain, the NIE serves as your identification number. 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. To obtain it, you must apply at the General Directorate of the Police or the Spanish consulate in your country of origin. You will need a passport, an application form, and proof of the reason for your request.

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. To obtain it, a request must be submitted to the Spanish Tax Agency along with the following documents: articles of incorporation, powers of attorney, and the passport of the legal representative. It is also important to note that if the company does not have a tax domicile in Spain, it must appoint a tax representative.

 

✅ Request legal advice on your Tax Identification Numbers

Obtaining the correct tax identification number is a crucial step for any foreigner wishing to reside, work, or invest in Spain. It is advisable to complete the procedures in advance and, in case of doubts, consult a tax advisor or specialist to avoid issues with the Spanish administration.

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.

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