How do I apply for an NIE in Spain as a non-resident buying a property?

The NIE (Número de Identidad de Extranjero, foreigner identification number) is the personal, permanent number that identifies any foreign national with financial, professional or social interests in Spain. For a non-resident it is essential to buy or sell a property, sign before a notary, open a bank account, set up utilities, accept an inheritance or file taxes, as it serves as your tax identification number for tax purposes.

Where to apply for the NIE

• In Spain: at the Immigration Office (Oficina de Extranjería) or at National Police stations with a foreigners' department, always by prior appointment (cita previa). In the Balearic Islands appointments are in high demand, especially before the season, so it is best to book well in advance.
• From abroad: at the Spanish consulate in your country of residence, which processes the application with the Police.

Usual documents

• Official form EX-15, completed and signed, plus a copy.
• Valid passport (or national ID card for EU citizens) and a copy.
• Proof of payment of the fee using Modelo 790, código 012.
• A document showing the reason for the application: for example, a deposit contract (contrato de arras), a reservation or purchase offer, a title deed or a notary appointment.

Each office may ask for additional documents or apply its own criteria, so it is advisable to check the requirements before your appointment.

Can someone apply on my behalf?

Many non-residents cannot travel to Spain just for this. In such cases it is usually accepted that the application is submitted by a representative holding a sufficient power of attorney granted before a notary. If the power of attorney is signed outside Spain, it must be legalised or apostilled and, where applicable, translated. Our firm can handle this for you without any hassle.

Having an NIE does not make you a resident

Obtaining an NIE does not mean you live in Spain or are tax resident. Tax residence depends on other criteria, such as spending more than 183 days a year in Spain or having your main centre of business or economic interests here (Article 9 of Law 35/2006 on Personal Income Tax, IRPF). An owner who only uses their property for holidays will normally continue to be taxed as a non-resident.

Nor should the NIE be confused with the EU citizen registration certificate or the foreigner identity card (TIE). These documents are for people who take up residence in Spain.

Practical advice

• Apply for your NIE as soon as you decide to buy: without it you cannot sign the deed or pay the purchase taxes.
• If several people are buying (for example, a married couple), each buyer needs their own NIE.
• Once you have it, consider getting a digital certificate (certificado digital): it makes filing non-resident tax returns and receiving notifications from the Spanish Tax Agency (Hacienda) much easier.