Who needs an NIE?
Spain issues an NIE to any foreigner with economic, professional or social interests there. That covers most reasons people deal with Spain at all.
Buying, earning, owning or inheriting anything in Spain means you'll be asked for an NIE. It is the number that identifies you to Spanish banks, notaries and the tax office.
British citizens: since Brexit you are a third-country national in Spain.
You need an NIE for the same reasons as before, but the forms and routes changed. Picking the right one matters more than it used to.
The common reasons
Each is a legitimate economic, professional or social reason, which is what Spain asks you to demonstrate.
Buying property in Spain
A notary won't complete the deed without an NIE for every buyer named on it. You'll need it again for the transfer tax and the non-resident return.
Proof usually accepted
reservation contract, deposit contract (contrato de arras), or a letter from your estate agent or lawyer.
Selling property in Spain
Sellers need one too — for the deed, and for the capital gains withholding that applies to non-resident sellers.
Proof usually accepted
the title deed (escritura) or a letter from the lawyer handling the sale.
Opening a Spanish bank account
Banks ask for an NIE on resident and most non-resident accounts. Where one can be opened without it, the first direct debit will stop you.
Proof usually accepted
a letter or email from the bank confirming they need it.
Working in Spain
Employers need it for social security and payroll.
Moving to Spain to live and work? The residency route usually applies instead — a consulate certificate is not valid for work.
Proof usually accepted
a signed employment contract or job offer.
Starting or running a business
Company formation, going autónomo, signing a commercial lease or acting as a director all require one. So do non-resident shareholders.
Proof usually accepted
notary appointment letter, draft company documents, or a lease agreement.
Buying or registering a vehicle
Needed to register a car in your name, transfer ownership, insure it and pay road tax. Dealers ask for it before starting anything.
Proof usually accepted
the sale contract or a letter from the dealer or gestoría.
Tax, inheritance and investments
Non-resident property tax, Spanish investments and inherited assets all depend on it. Executors and beneficiaries each need their own.
Proof usually accepted
a letter from your tax adviser, notary or the tax office.
Moving to Spain
Relocating is different. Your NIE usually arrives through the residency application, or EU registration. We'll say so rather than sell you the wrong service.
Worth knowing: EU citizens registering as residents are assigned an NIE as part of that registration.
Does everyone in the family need one?
Each person needs their own. It can't be shared between spouses, and children named on a deed need one too.
For a minor, a parent or guardian applies, with the birth certificate and their own ID.
What an NIE is not
- It is not residency. Having an NIE gives you no right to live in Spain.
- It is not a visa. Your right to enter Spain depends on your nationality and, where relevant, your visa, not on your NIE.
- It is not a TIE. That is the residence card for non-EU nationals granted residency. An NIE certificate does not make you resident.
- It is not proof of tax residency. Tax residency is decided by where you actually live and how long you spend there.