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- 1
Spain: An attractive country for investment
- 2
Setting up a business in Spain
- 3
Tax System
- 4
Investment aid and incentives in Spain
- 5
Labor and social security regulations
- 6
Intellectual property law
- 7
Legal framework and tax implications of e-commerce in Spain
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Downloads
- AI
Company and Commercial Law
- AII
The Spanish financial system
- AIII
Accounting and audit issues
- Introduction
- Different ways of doing business in Spain
- Tax Identification Number (N.I.F.) and Foreigner Identity Number (N.I.E.)
- N.I.E for individuals who are to be shareholders or directors of companies resident in Spain, tax and legal representatives of a branch in Spain, permanent establishments or limited liability entrepreneurs
- N.I.F. for legal entities that are to be shareholders or directors of companies resident in Spain, or owners of branches in Spain or permanent establishments
- Provisional and definitive N.I.F. of the company resident in Spain that is to be set up
- Formation of a company
- Limited liability entrepreneur
- Opening of a branch
- Other alternatives for operating in Spain
- Forms of business cooperation
- Temporary Business Associations (UTEs)
- Economic Interest Groupings (EIGs)
- Silent participation Agreement (C.E.P.)
- Participating loans
- Joint ventures through Spanish corporations or limited liability companies
- Distribution, agency, commission agency and franchising agreements
- Other alternatives for investing in Spain
- Dispute resolution
- Appendix I - Table summarizing the tax treatment given to the various ways of investing in Spain
3Tax Identification Number (N.I.F.) and Foreigner Identity Number (N.I.E.)
3.1. N.I.E. for individuals who are to be shareholders or directors of companies resident in Spain, tax and legal representatives of a branch in Spain, permanent establishments or limited liability entrepreneurs
N.I.E. (for individuals)Country of application | Where to submit application | Documentation | Cost | Decision period |
---|---|---|---|---|
Spain | Directorate-General of Police or at Immigration Offices or Police Stations. |
| €9.84/10 (Form 790 2). | 1 week. |
Abroad | Office of the Commissioner-General for Foreigners and Borders, through Spanish Consulates abroad. |
1 If a citizen of the European Union, a copy of the first page of the passport will suffice.