Where taxpayers get caught out
Heirs living abroad often discover they need an NIE only when the six-month inheritance tax deadline is already running. Obtaining appointments can take weeks, so it is the first step to start.
When you need an NIE
| Situation | Why the NIE is needed |
|---|---|
| Buying property | The notary and the Land Registry require it from every buyer |
| Inheriting | Each heir files inheritance tax and signs the deed with their NIE |
| Owning property as a non-resident | The modelo 210 is filed under each owner's NIE |
| Selling | The 3% retention and the seller's return use the NIE |
| Becoming resident | Income tax, social security and banking |
How to obtain it
- From abroad: at the Spanish consulate of your country of residence, with passport, application form, proof of the reason and the fee.
- In Spain: at the foreigners' office or police station, with an appointment.
- Through a representative: in many cases a lawyer with a power of attorney can apply on your behalf.
NIE and NIF
For individuals, the NIE is used as the tax identification number. Companies have a NIF instead. Foreigners who cannot obtain an NIE in time can, in specific cases, obtain a provisional tax number for a one-off tax obligation.
Using your NIE with the tax agency
Your NIE identifies you in every return: the modelo 210, income tax as a resident and inheritance tax. With an NIE you can also obtain a digital certificate or authorise a tax representative. Residents use it to request a tax residence certificate. See our non-resident service.
An illustrative example
Based on situations we commonly see; not a specific client. Three siblings living in Sweden, Norway and Denmark inherited a flat in Palma. None had an NIE. We obtained them through powers of attorney while requesting the inheritance tax extension, so the deadline was never at risk.
How Castell.tax can help in Mallorca, Ibiza and Menorca
We answer letters, requests and inspections from the Spanish tax agency on behalf of foreign taxpayers, regularise past years and file appeals when the agency is wrong. As your tax representative we also receive notices so that no deadline is missed. See our inspections and appeals service and tax representative service, or send us the letter you received.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Common questions from clients in Mallorca, Ibiza and Menorca
Is the NIE the same as a residence permit?
No, the NIE is only an identification number; it does not grant residence.
Does each spouse need an NIE?
Yes, every owner or heir needs their own.
Can I get an NIE without travelling to Spain?
Yes, at a consulate or through a representative with a power of attorney.
Does the NIE expire?
The number is permanent, even if a certificate shows a date.