How to obtain a tax identification number in Spain

The Spanish tax identification number concerns both persons who settle in the country and those who hold assets or economic interests there.
Its obtainment may, however, give rise to practical difficulties, in particular for non-residents.

This page sets out the general rules, the situations in which this number is required and the points requiring attention.

Tax identification number and NIE: two different concepts

The NIE, or Número de Identificación de Extranjero, is an identification number assigned to foreigners in their dealings with the Spanish administration. The tax identification number, for its part, corresponds to the registration of this identification within the system of the Spanish tax authorities.

In certain situations, therefore, holding an NIE is not sufficient. Additional formalities may be necessary to enable tax filings, payment of taxes or the completion of legal acts.

To understand precisely how the NIE operates, see the page: NIE and procedures in Spain

Who must have a tax identification number in Spain

The obligation to hold a tax identification number concerns in particular:

• persons who become tax resident in Spain
• owners of property
• heirs receiving assets located in Spain
• investors or directors holding economic interests
• any person required to file a return with the tax authorities

In a Franco-Spanish context, this issue is often linked to determining the place of tax residence.

See: Tax residence between France and Spain

Procedure for obtaining a tax identification number

The procedure depends primarily on the applicant’s status. It may involve:

• an application to the tax authorities
• the appointment of a tax representative
• the provision of identity and address documents
• the completion of prior reporting formalities

Requirements vary depending on whether the person is resident or non-resident, and on the nature of the transactions envisaged.

Time limits to anticipate

The time required to obtain the number may vary depending on the authorities involved and the complexity of the file. However, the absence of a tax identification number may delay:

• a property sale
• an inheritance
• the opening or management of a bank account
• the filing of mandatory tax returns

Insufficient anticipation may therefore block all operations.

Frequent difficulties encountered by non-residents

Non-residents regularly face several obstacles:

• lack of understanding of the difference between the NIE and the tax identification number
• documentary requirements that vary between administrations
• the need to appoint a local representative
• banking or notarial blockages in the absence of active tax identification

These difficulties often arise at an advanced stage of the file, when time limits become restrictive.

Why a prior review is essential

Each situation depends on:

• residence status
• the nature of the assets held
• upcoming reporting obligations
• interactions with French taxation

A prior analysis makes it possible to determine the procedure actually applicable and to avoid costly delays.

Do you need to obtain a tax identification number in Spain or verify whether your situation is compliant?