By Arturo García de la Cruz · Immigration Lawyer at MoveWise · Last updated: 6 November 2026

⚠️ Important: This guide explains how the rules work in general. It is not tax advice. MoveWise is an immigration consultancy, not a tax adviser: before you make any tax decision, speak to a qualified tax adviser (in Spain, an asesor fiscal).

💡 The short answer: The NIE (Número de Identidad de Extranjero) is the personal, unique identification number that the Spanish Police assign to foreigners with economic, professional or social interests in Spain, and it also works as your tax number (NIF). You apply with form EX-15 and the tasa 790 código 012, in person at an Oficina de Extranjería or police station in Spain, or through a Spanish consulate abroad. The NIE alone does not give you the right to live or work in Spain.

Key facts for 2026

• Who assigns it: the Dirección General de la Policía, under Ley Orgánica 4/2000 and Real Decreto 1155/2024 (Policía Nacional).
• Who can apply: foreigners with economic, professional or social interests in Spain who are not in Spain irregularly and who state their reason.
• Forms and fee: EX-15 and the fee form 790 código 012; the fee for assigning an NIE at your request is €9.84 in Spain (Policía Nacional fee list, as of October 2026).
• Where: an Oficina de Extranjería or police station in Spain, by appointment, or a Spanish consulate abroad. Attendance is in person; some offices, such as the London consulate, also accept an accredited representative.
• Legal deadline: five days from when the application reaches the competent office; without a reply in that time, the request is considered rejected.
• Not a permit: the NIE does not give the right to live in Spain (Spanish Consulate in London).
• Tax use: for foreigners, the NIE also works as the NIF (Agencia Tributaria).This guide is for non-EU nationals who need an NIE to buy a property, accept an inheritance, set up a business or prepare a move to Spain.

It is written by the MoveWise Legal Managers who handle NIE, TIE and residency procedures every week, with every rule linked to an official source. We do not promise how quickly you will get it: appointments, not the legal deadline, decide that.

In this guide:

• What the NIE is, and what it is not
• NIE, NIE document and TIE
• Do you need a separate NIE application?
• How to apply in Spain
• How to apply from abroad
• How long it takes and what it costs
• Certificates of resident and non-resident status
• Mistakes that cause a refusal or a second visit
• After you get your NIE
• Frequently asked questions
• How MoveWise can help

What the NIE is, and what it is not

According to the Government's procedures portal, "the NIE is a personal, unique and exclusive number of sequential nature" (one.gob.es). It identifies you in your dealings with Spanish public bodies, banks, notaries and employers.

✅ It is:

• A personal, unique and exclusive number, which in general does not change. It has 9 characters: X, Y or Z, then 7 digits, then a letter.
• Your tax identification number. For foreigners, the Agencia Tributaria uses the NIE as the NIF; see what the NIF is.

❌ It is not:

• A visa or a residence permit.
• Permission to work in Spain.
• Access to public healthcare by itself. Healthcare depends on your residence status and Social Security position.

⚠️ Common mistake: Getting an NIE and treating it as permission to stay. If you plan to live in Spain, you need a residence route such as the Spain Digital Nomad Visa or the Non-Lucrative Visa.

NIE, NIE document and TIE

Three things are often confused:

• ✅ The NIE: the number itself.
• ✅ The NIE document: the paper (or email, if you apply through some consulates) that confirms the number assigned to you.
• ✅ The TIE (Tarjeta de Identidad de Extranjero): the card that, according to the Policía Nacional, identifies a foreign national to prove their legal status in Spain. You request it after you enter Spain with your residence authorisation, on form EX-17. Your NIE appears on it.

The same EX-15 form is also used to request a certificate of resident or non-resident status (see below). You may hear the paper NIE document called the "white NIE" informally. EU citizens who live in Spain follow a different procedure, the EU citizen registration certificate (form EX-18). See our guide to the Spanish residency card.

Do you need a separate NIE application?

✅ You usually need one if you have an economic, professional or social reason to deal with Spain without living here: buying property, an inheritance, setting up a company, or a contract with a Spanish counterpart.

✅ You may not need one if you are moving to Spain on a residence permit. In the residence files we handle, the NIE is usually assigned during the residence procedure and then appears on your TIE, so a separate EX-15 application is often unnecessary. Ask your Legal Manager before you book an appointment you may not need.

👉 Moving to Spain on a residence permit? Book a free consultation with a MoveWise Client Manager — we will explain which visa route fits you and how your NIE and TIE fit into it.

How to apply in Spain

1. Complete form EX-15. Use the official EX-15 form of the Ministerio de Inclusión. It is free. Fill it in capitals, tick "NIE" and your reason (economic, professional, social or other), and bring the original and a copy.
2. Pay the tasa 790 código 012. Choose the option for the assignment of an NIE at your request. You can pay at banks, savings banks or credit cooperatives without holding an account there.
3. Book an appointment at an Oficina de Extranjería or a police station through the official cita previa de extranjería system: choose your province first, then the procedure for the assignment of an NIE, and keep the booking confirmation.
4. Attend in person with your passport (original and a copy), the EX-15, the paid fee and documents that prove your reason. Some offices accept an accredited representative instead; check when you book.
5. Foreign documents must generally be legalised or apostilled and translated into Spanish by a sworn translator. See our apostille guide.

💡 Pro tip: Bring a document that shows the reason for your application, for example a document linked to a property purchase, an inheritance or a job. Officers decide on the reason you state.

⚠️ Common mistake: Waiting to look for an appointment until everything else is ready. In large cities, appointments are scarce, so check availability as soon as you know you need an NIE.

How to apply from abroad

You can also apply through the Spanish consulate for your place of residence, which forwards the request to the Comisaría General de Extranjería y Fronteras. Each consulate publishes its own process. The Spanish Consulate in London (page dated 1 January 2026), for example, asks for:

• ✅ The EX-15, completed but not signed.
• ✅ Your valid passport and a copy of the data page.
• ✅ Documents showing that you live in its consular area.
• ✅ Documentary proof of your reason for the NIE.
• ✅ Form 790 código 012, with the fee of £8.65 paid by card on the day.
• ✅ For a representative: their ID and an apostilled power of attorney.

London says the NIE is normally issued within three weeks and sent by email. Check your own consulate's page before you apply.

👉 Want a MoveWise Client Manager to check whether you qualify for the Digital Nomad Visa? — if you are moving, the residence route matters more than a stand-alone NIE.

How long it takes and what it costs

• ✅ Legal deadline in Spain: the Policía Nacional page sets five days from when the application reaches the competent office. If there is no reply, the request is considered rejected, and an appeal (recurso de reposición) can be filed within one month.
• ✅ In practice: the wait for an appointment is usually longer than the procedure itself. Abroad, London quotes about three weeks. None of these times is guaranteed.
• ✅ Official fee: €9.84 for the assignment of an NIE at your request, paid with the tasa 790 código 012, according to the Policía Nacional fee list (as of October 2026). Consulates may charge it in local currency. Fees are updated from time to time, so pay the amount the form shows on the day.
• ✅ Other costs: possible sworn translations, apostilles and a power of attorney if a representative applies for you.

Certificates of resident and non-resident status

The Police also issue two certificates with the same EX-15 form and the tasa 790 código 012:

• ✅ Certificate of non-resident status (certificado de no residente): proves that a foreign national is not resident in Spain. According to the Policía Nacional, any foreign national can request it, in Spain or through a consulate, and it is valid for three months from issue.
• ✅ Certificate of resident status (certificado de residente): proves the periods of legal residence in Spain of a foreign resident, also valid for three months (Policía Nacional).
• ✅ Fee: €7.31 for certificates issued at your request, according to the Police fee list (as of October 2026).

Some procedures, for example in a property transaction, may ask you to prove your resident or non-resident status. Your notary or lawyer tells you which document is needed and how recent it must be.

Mistakes that cause a refusal or a second visit

1. No proof of your reason. The Police decide on the economic, professional or social reason you state, so bring a document that shows it.
2. The wrong option on form 790-012. Tick the option for the assignment of an NIE at your request, and keep the bank's stamped copy or receipt.
3. Missing copies. Bring the original and a copy of the EX-15 and of your passport's data page.
4. Foreign documents without an apostille or sworn translation. See our apostille guide.
5. Signing the EX-15 when the consulate asks you not to. The London consulate, for example, asks for the form completed but unsigned; follow your consulate's instructions.
6. A representative without valid authority. Where a representative is accepted, they need their own ID and a power of attorney that meets the office's requirements.

After you get your NIE

• ✅ Use it as your tax number. If you previously held a temporary NIF beginning with M, the Agencia Tributaria says you must notify it of your new NIE within two months.
• ✅ If you are moving: the next steps are usually the padrón, your TIE and Social Security. Our post-approval checklist covers them for Digital Nomad Visa holders.
• ✅ If you will be self-employed: registration with the tax office and Social Security comes next; see our autónomo guide.
• ✅ Taxes: holding an NIE does not by itself make you tax resident. Residence depends on the tests explained in tax residency in Spain. If the NIE is for a property purchase, an inheritance or a business, speak to a qualified tax adviser about the tax side before you sign.

Frequently asked questions

What is the NIE in Spain?

The NIE (Número de Identidad de Extranjero) is a personal, unique identification number that the Spanish Police assign to foreigners with economic, professional or social interests in Spain. Spanish public bodies use it to identify you, and it also works as your tax number.

Is the NIE a tax number?

Yes, in practice. For a foreigner, the NIE also works as the NIF, the Spanish tax identification number. Foreigners without an NIE who need a tax number can, in certain cases, request a temporary NIF beginning with M from the Agencia Tributaria.

Can I apply for an NIE from outside Spain?

Yes. You can apply through the Spanish consulate for your place of residence, which sends the application to the Comisaría General de Extranjería y Fronteras. In London, for example, you or an accredited representative must attend in person. Each consulate sets its own appointment system and document list.

How much does an NIE cost?

€9.84 in Spain for the assignment of an NIE at your request, paid with form 790 código 012, according to the Policía Nacional fee list (October 2026). Consulates may charge it in local currency: the Spanish Consulate in London lists £8.65, paid by card on the day of the appointment.

Does an NIE let me live or work in Spain?

No. The NIE identifies you to Spanish public bodies, but it does not give you the right to live or work in Spain. For that you need a visa or residence permit, such as the Digital Nomad Visa or the Non-Lucrative Visa.

Does the NIE expire?

No, the number itself in general does not change. What expires are the documents around it: a TIE has its own validity, and Police certificates of resident or non-resident status are valid for three months from issue.

What is a certificate of non-resident status?

It is a Police certificate that proves a foreign national is not resident in Spain. Any foreign national can request it with form EX-15 and the tasa 790 código 012, in Spain or through a consulate. It is valid for three months.

What is the difference between the NIE and the TIE?

The NIE is a number; the TIE (Tarjeta de Identidad de Extranjero) is the card that identifies foreign residents and proves their legal status in Spain. If you live in Spain on a residence permit, your TIE shows your NIE.

How MoveWise can help

MoveWise handles the immigration side of your move to Spain. Your Legal Manager:

• ✅ Prepares your Digital Nomad or Non-Lucrative Visa application, in Spain or through a consulate. Start with our Spain DNV requirements guide.
• ✅ Handles the registrations that belong to your residency: NIE and TIE, padrón and, where it is part of your service, Social Security registration.

We do not give tax advice, file tax returns or apply for tax regimes on your behalf. For tax questions, we can put you in touch with independent qualified tax advisers we work with.

Our support is modular: an eligibility assessment first (Module 1), then full preparation and submission (Module 2). If your application is refused, you receive a full refund of our fee, under the conditions of our service agreement. Clients have left more than 500 client reviews on Trustpilot.

👉 Book a free consultation with a MoveWise Client Manager — tell us why you need an NIE, and we will tell you whether a residence route is the better place to start.

Sources and legal references

• Policía Nacional: assignment of the NIE (form EX-15, tasa 790-012, deadline, appeals)
• one.gob.es: application for an NIE
• Ministerio de Inclusión: form EX-15
• Spanish Consulate in London: NIE
• Policía Nacional: Tarjeta de Identidad de Extranjero (TIE)
• Policía Nacional: immigration fees (tasa 790 código 012)
• Policía Nacional: certificate of non-resident status
• Policía Nacional: certificate of resident status
• Agencia Tributaria: NIF for individuals

This article is general information about the Spanish NIE and its use as a tax number, verified on 6 November 2026. It is not tax, legal or financial advice and does not take your personal situation into account. Tax law and its interpretation change often. Always confirm your position with a qualified tax adviser before acting.

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