Guide to Business in Spain logo

3. TAX 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 or limited liability entrepreneurs

N.I.E. (for individuals)
Country of applicationWhere to submit applicationDocumentationCostDecision period
SpainDirectorate-General of Police or at Immigration Offices or Police Stations.
  1. Original and copy of Official Form (EX15).
  2. Authenticated and apostilled copy of passport (EU citizens may submit an identity document). If the applicant is not an EU citizen, a copy must be made of all of the pages of the passport. If the applicant is an EU citizen, the identification page of the passport will suffice. The notary’s stamp and signature must be on all of the pages of the copies of the passport that is attached and not on a separate sheet.
  3. If application made through a representative: (i) a copy of the applicant’s passport authenticated before a notary and legalized and, where appropriate, certified by apostille3; (ii) evidence that the representative has sufficient powers, duly translated (sworn translation) and authenticated and/or certified by apostille.
€9.64/10 (Form 790 2).1 week.
AbroadOffice of the Commissioner-General for Foreigners and Borders, through Spanish Consulates abroad.

2https://www.mjusticia.gob.es/cs/Satellite/Portal/es/servicios-ciudadano/tramites-gestiones-personales/formulario.

3If a citizen of the European Union, a copy of the first page of the passport will suffice.