Guide to business in Spain Guía de negocios en España

INVEST IN SPAIN

3. Tax identification number (N.I.F.) and foreigner identity number (N.I.E.)


3. TAX IDENTIFICATION NUMBER (N.I.F.) AND FOREIGNER IDENTITY NUMBER (N.I.E.)

The applicable Spanish legislation currently requires that any individual or legal entity with economic or professional interests in Spain, or involved in a relevant way for tax purposes, must hold a tax identification number (in the case of legal entities) or a foreigner identity number (for individuals). In particular, and among other cases, a N.I.F./N.I.E. must be applied for when a foreign investor makes a direct investment in Spain or in the case of a shareholder or director of an entity resident in Spain or of a foreign entity's permanent establishment located in Spain.

The following tables summarize the documentation and steps required to obtain (i) a N.I.E. for individuals who are to be shareholders or directors of companies resident in Spain or limited liability entrepreneurs; (ii) a N.I.F. for legal entities that are to be shareholders or directors of companies resident in Spain; and (iii) the provisional and definitive N.I.F. of the company resident in Spain that is to be set up.

3.1. N.I.E. for individuals who are to be shareholders or directors of companies resident in Spain

Table 2

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.

1. Original and copy of Official Form (EX15)[1].

2. Original and copy of the full passport of the applicant, travel document or registration certificate or identity document if an EU citizen.

3. If application made through a representative: (i) authenticated copy of the applicant's passport; (ii) evidence that the representative has sufficient powers, duly translated and authenticated or certified by apostille, as the case may be.

4. Document setting out the economic, professional or social grounds supporting the application.

€9.45 (Form 790[2]).

5 days.

Abroad

At the Spanish consulate office or diplomatic mission.

[1] www.exteriores.gob.es

[2] www.mjusticia.gob.es

Guide to business in Spain

Establishing a business in Spain

5

ICEX - Gobierno de España - Ministerio de Economía y competitividad
Elaborado por Garrigues - Abogados y Asesores Tributarios
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