What is an NIE number?

An NIE number is an abbreviation for Numero de Extraniero, it is essentially a tax number for foreigners in Spain.

According to Spanish Law every foreigner who purchases property in Spain has to obtain an NIE number, regardless of nationality and whether they intend to reside in Spain.

Spanish Tax authorities use your NIE number to control your fiscal obligations. Without this number they are unable to assess or process your annual tax payments such as income tax (IRPF) and Annual Wealth Tax (Patrimonio). Not paying these taxes (or making provisions with the Spanish tax authorities to pay these taxes in your country of residence under a double-taxation) can incur heavy fines. Therefore, it is both mandatory and in your interests to obtain your NIE number card.

If a couple buys a property in Spain together and register the property in both their names, then both will need to obtain their NIE numbers.

If you are purchasing property then we strongly recommend you will need to have your NIE number by the time you sign the public deeds of sale before the Notary.

It is not a legal requirement that you have your NIE number on the date of signing the public deeds as it may be possible to sign them on the strength of your passport number. However, you will need an NIE number to pay the Taxes related to your purchase such as ITP and AJD, which have to be paid in 30 days (in some regions you may still be able to pay these via your passport number). If you do not pay these taxes then title to the property cannot be inscribed in land registry and you will face fines for not paying in the mandatory period.

If you are financing your purchase via a mortgage you must consider that the majority of Lenders will insist on you having an NIE number at the time of signing the deeds. This is because they want to be sure that you can pay the taxes related to the purchase, for which an NIE number is required, as it not possible to inscribe the deeds and mortgage in the land registry if the appropriate taxes have not been paid.

It is advisable to apply for your NIE number at least 1 month before completion if you are applying in person in Spain, and 2 months before completion if you are applying at a consulate abroad.

Click here to request assistance in obtaining your N.I.E number.