Tax number

Steps

1. Are you settling in Spain? Go straight to the residence procedure (sheet ES-SEJOUR-TOUS-001). The certificate you receive shows your NIE: no need to request it separately.
2. Do you need the NIE before settling? Fill in and sign form EX-15 (Solicitud de Número de Identidad de Extranjero y Certificados) in two copies, "NIE" box, stating the reason: economic, professional, social or other interests.
3. Pay the fee with modelo 790, código 012 (payment form for fee 790, code 012), line "asignación de NIE a instancia del interesado".
4. Submit your application:
   • in Spain, in person or through a legal representative, at an Oficina de Extranjería (foreigners' office) or a police station, by appointment;
   • from abroad, at the Spanish consulate for your place of residence.
5. Collect your NIE and use it for all your procedures: bank, employment contract, taxes, property purchase.

Documents

• Form EX-15 completed and signed, in two copies (original and copy).
• Original and copy of your passport valid, or of your country's identity card if you are an EU citizen.
• Proof of the reason for your application if the office asks for it (for example a preliminary sales agreement, a job offer or a contract): some offices ask for it, others do not.
• Proof of payment of fee 790-012.
• If a representative submits the application: proper representation (form EX-15 includes a section for the representative and the document that authorises them, for example a power of attorney).

Costs and timelines

• NIE requested on its own: €9.84 (Ministry of the Interior rate).
• With the residence procedure: the NIE is included in the registration certificate (fee of €12).
• Timeline: the police must decide within 5 days of the registration of your application; with no reply by then, the application is considered rejected. The waiting time to get the submission appointment varies by office or consulate: to be confirmed on the spot.

Common pitfalls

• Believing the NIE gives you residence. The NIE is an identification number, not a residence permit. If you stay more than three months, the residence procedure remains compulsory.
• Being in an irregular situation. The ministry only assigns the NIE to people who are not in an irregular situation in Spain and who explain their reason.
• Requesting a second number. The NIE is personal and unique. If you have already had one, reuse it.
• The provisional "M" NIF. If you have to carry out a tax transaction before you have your NIE, the Agencia Tributaria can assign you a NIF beginning with M (modelo 030), provided you prove, with the police certificate, that you have applied for your NIE. For someone who must have an NIE, this number is provisional: valid for three months as a general rule, until you obtain the NIE, which you must then communicate to the Agencia Tributaria within two months.
• An obsolete form. Use the current version of the EX-15, which cites RD 1155/2024. Older copies are still in circulation.

What changes by country of origin

• EU citizens: identity card or passport accepted (the official page of the ONE programme reserves the identity card for EU citizens: if you come from the EEA or Switzerland, present your passport or ask the office or consulate). If you stay less than three months and have no economic, professional or social interest in Spain (buying, working, renting, opening an account), you are not obliged to have an NIE (Agencia Tributaria).
• British citizens (Scots included): the NIE procedure applies to any foreign person who has interests in Spain. Plan on your passport. To settle, they come under the regime for non-EU foreigners: the NIE is then assigned to them with their residence authorisation.