NIF is the umbrella term for Spain's tax identification number — everyone who has tax dealings in Spain needs one, whether they're a Spanish citizen, a foreign individual, or a company.
NIE is a specific type of number issued only to foreign individuals. For a foreign individual, the NIE simply becomes their NIF — there's no separate application. Companies never have an NIE; they're issued their own distinct NIF.
Think of NIF as the category, and NIE as one of the ways an individual can arrive at their personal tax number.
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NIE |
NIF |
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What it is |
Foreigner Identity Number — a unique ID for non-Spanish individuals |
Tax Identification Number — the general fiscal ID for tax-relevant activity |
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Who it's for |
Foreign individuals only — never companies |
Everyone: Spanish citizens, foreign individuals, and companies |
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Issued by |
The National Police (or Spanish consulates abroad) |
The Spanish Tax Agency (AEAT) |
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Format |
A letter (X, Y, or Z) + 7 digits + a check letter, e.g. X1234567A |
Varies by holder type — see below |
• Spanish citizens: their NIF is simply their DNI number (national ID card) — no separate application needed
• Foreign individuals: their NIE automatically serves as their NIF — again, no separate NIF application. There are not two processes to go through, just the one NIE application
• Companies (Spanish or foreign): issued their own distinct NIF, unrelated to any individual's NIE. Spanish companies get an NIF starting with a letter denoting legal form (e.g. B for a private limited company). Foreign companies are issued an NIF starting with the letter N
NIE (individuals only)
• In Spain: applied for at a foreigners' office or National Police station, in person or through a legal representative
• From abroad: applied for at a Spanish consulate or embassy in the applicant's country of residence
• Requires Form EX-15, a valid passport, and a stated reason for the application (e.g. property purchase, job offer)
NIF
• Spanish citizens: automatic — it's their existing DNI number
• Foreign individuals: automatic once they have an NIE — no extra step required
• Companies: applied for directly with the Spanish Tax Agency (AEAT) using Form Modelo 036, typically submitted by a representative under a notarised, apostilled Power of Attorney — no need for a director to travel to Spain
A provisional NIF starting with the letter "M" can also be issued quickly by the Tax Agency for urgent tax filings if an individual's NIE application is delayed. This is a temporary stopgap for individuals only, not something a company would use.
If your business is registering in Spain for something like VAT or EPR (Extended Producer Responsibility), you'll be dealing with the company NIF route through the AEAT — not the NIE route. An NIE is only relevant if an individual (for example, a director buying Spanish property personally, or relocating to Spain) needs to be identified in their own right.
The two shouldn't be mixed up on official paperwork: a company's invoices and tax filings must show the company's own NIF, not the personal NIE of a director or representative.