All resident and non-resident foreigners with financial affairs in Spain - regardless of whether they are EU citizens or from a non-EU country - must have a foreigners tax identification number or NIE (Número de Identificación de Extranjero). This is the equivalent of a Spaniards Número de Identificación Fiscal (NIF) which serves as a fiscal identification number.

The CIF number (Certificado de Identificación Fiscal) is equivalent to the NIF, but applies to companies.

Anyone with financial, professional or social interests in Spain needs a personal identification number. The NIE is essential for any fiscal transactions in Spain where money is paid to the Spanish inland revenue office. The NIE number should be quoted in all dealings with tax authorities. The number appears on all documents issued in Spain.

An NIE number is needed to:

• Open a bank account


• Buy, sell or insure property


• Arrange credit terms or a mortgage


• Pay taxes


• Be paid for employment


• Use short-term employment agencies


• Apply for a business permit and start a business


• Register with social services and arrange receipt of social security benefits


• Apply for a driver's licence