NIE is an abbreviation for Número de identidad de extranjero, which means ‘Identification number for foreigners’. The main purpose of the NIE for Spain is fiscal control. Without a Spanish NIE number, the Spanish tax authorities are unable to assess or process annual tax payments such as income tax (IRPF), and the annual wealth tax (Patrimonio). Not paying these taxes (or not making some sort of provision with the Spanish tax authorities to pay these taxes in your country of residence under a double-taxation treaty) can bring you heavy fines.

Who needs an NIE in Spain?

1. Any foreigner who becomes a resident, in Mallorca needs a NIE number for tax purposes.
2. Any non-resident foreigner who buys property in Mallorca and should a couple buy the property together and it will be registered in both names then they both need an NIE number.

How do you apply for an NIE number?

If you are an EU national there are 3 ways you can apply for NIE numbers in Mallorca:
1. Apply in person when you get to Mallorca.
2. Apply in person via a Spanish Consulate abroad.
3. Authorise a 3rd party to apply for a NIE number for you on your behalf in Mallorca.

If you are not an EU national then you are unable to authorize anyone to apply for you.  You have to apply yourself either when you arrive in Mallorca or at a Spanish Consulate abroad before you get here.

1. Applying for NIE number in person in Mallorca

Applying in person for an NIE number when in Mallorca is a fairly straightforward process. The only inconvenience, as always, is that you may have to wait several hours in a queue in order to submit your application. Much depends upon the time of year (Winter is better), and the time of day (early is better). In Mallorca the only office dealing with this is in Palma which means without options it can be extremely busy, but there are times that you can be in and out in half an hour or less.

The process for this application is as follows:

1) First and foremost - prepare the necessary documentation:

• Your passport and a photocopy of the main page of your passport (the page that includes your photo, name, passport number, address, etc.) is required.
• 2 recent passport size colour photographs with a plain coloured background. This is not required in the instructions issued by the government but it is always better to be on the safe side as some offices may insist.
• An original document (plus a photocopy) that justifies your reason for applying for an NIE number. So if you have been offered a contract of work, or if you are applying because you are buying a property in Mallorca then you will need to take along the official copy of the contract of work, deeds of purchase given to you by the Notary (called a copia simple in Spanish) etc.  One point in regard to property buying, if you have not yet signed the deeds before the Notary, you will need to take along the private contract of sale that you have signed with the vendor or developer. This sort of documentation is not always necessary but it is best to have it with you just in case.
• If you happen to be a non-EU national you will need to produce a document that proves your legal entry into Spain. This will be the document (for instance a landing card) that you filled in at the immigration desk when entering Mallorca. In Spanish this document is known as a declaración de entrada.
• As always you will need 2 copies of the appropriate application form filled in and signed . The Spanish name for the NIE form Spain is Solicitud de NIE.(Ex-14), and you can download this NIE application form by clicking on the link below. This will open up a new browser window and display the form in ‘pdf’ format.

NIE application form (Ex-14)

2) Take all documentation the appropriate place of submission.

In Mallorca at the moment almost all of this sort of paperwork happens in Palma at the. LA OFICINA UNICA DE EXTRAJERIA, Calle Cuidad de Querétaro s/n 07006 Palma.  Tel: 971 989 450.  You have to pay a small tax of a few Euros when you apply for an NIE. In this case you will be given a payment form when you submit your application. You have to show proof of payment (the stamped receipt from the bank) in order to collect your NIE. I do know that if you combine your NIE number with your Residencia Certificate then it will cost €19.18, ten of which is the cost for the Residencia Certificate, although if done separately I am really not sure so be prepared to pay. If they require payment you will be issued with a payment form which needs to be paid through the bank and stamped accordingly.

3) Collect NIE number after 15 days (or less)

After you have submitted your NIE application you will be given an official receipt (resguardo). Unless you are told otherwise, you will be able to collect your NIE number from the office where you made your application anytime from 15 days later (in some areas, at some times of the year, it may take longer, which is why we recommend applying around a month in advance of your needs). You do not have to collect your NIE in person – anyone can collect it for you if they have the official receipt you were given when you submitted your application.

NOTE: The time it takes to get an NIE will depend, once again, on the time of year in Mallorca. It is more likely that you will have to wait for approximately 15 days or more before collecting an NIE, but in the winter months it is sometimes possible to apply for, and collect, a NIE in one single visit, which might not take longer than half an hour.

2. Applying for an NIE number in person via a Spanish Consulate abroad

You can also apply for an NIE from any of the Spanish consulates around the world if you think you may not have the time to apply when you are in Spain.

The process is as follows:

1) Prepare the necessary documentation:

• Your passport and a photocopy of the main page of your passport (the page that includes your photo, name, passport number, address, etc.).
• 2 recent passport size photographs with a plain coloured background.
• As usual 2 copies of the relevant application form duly completed but NOT SIGNED as you will need to sign in the presence of a consular official. The Spanish consulate will not be able to provide you with this form so you must obtain it beforehand. The Spanish name for this application form is Solicitud de NIE. para residentes en el extranjero (Ex-14bis), and you can download it by clicking on the link below. This will open up a new browser window and display the forms in ‘pdf’ format.
• A self-addressed envelope (no stamp)
• An envelope addressed to:

    Comisaría General de Extranjería y Documentación
    Dirección General de Policia
    C/ General Pardiñas, 90
    28006 Madrid

    Tel: +34 91 322 6824 / 26

• I am not sure whether there will be a fee for this service it may be best to ring the consulate beforehand to check this, or just take your cheque book along to be on the safe side.
• You might also have to produce an original document (plus a photocopy) that justifies your reason for applying for an NIE number. So if you have been offered a contract of work, or if you are applying because you are buying a property in Mallorca then you will need to take along the official copy of the contract of work, deeds of purchase given to you by the Notary (called a copia simple in Spanish) etc.  One point in regard to property buying, if you have not yet signed the deeds before the Notary, you will need to take along the private contract of sale that you have signed with the vendor or developer. This sort of documentation is not always necessary but it is best to have it with you just in case. If you don’t have it, then don’t worry too much if you are in the UK, as both London and Manchester consulates say they don’t require it.

NIE application form (Ex-14)

2) Take all documentation in person to your nearest Spanish Consulate.

It is necessary to go in person, with all the relevant documentation, to your nearest Spanish consulate. The Spanish Consulate cannot issue NIE numbers; it can only act as a "post box" between the applicant and the relevant authorities in Mallorca. Once you have submitted your application through the Consulate they will be unable to provide you with any further information on the status of your application. For further information or enquires as to the status of your application you should write to the address given above for the Comisaría General de Extranjería y Documentación.

For contact details of Spanish Consulates in the United Kingdom see below:

3) Await notification from the Spanish authorities

If all goes well you should receive your number through the post within 4 – 6 weeks. IMPORTANT NOTE: If you want to have the NIE number sent to your address abroad, make sure you print this address very carefully on the application form, and also include a self-addressed envelope (no stamp). The website of the Spanish consulate in London says you have to use an address in Spain, but the consulate in Manchester says you can have your NIE sent to you in the UK. As this is quite conflicting advice it is perhaps best to ask at the consulate before adding the address to the application form.

3. Authorise a 3rd party to apply on your behalf

Please be aware of the new rules, when I arrived in Mallorca my accountant was able to sort out my NIE for me but as of the 1st January 2004, any foreigner wishing to obtain an NIE number has to apply in person.  If it is really necessary for someone else to do it for you then you need to authorize,before a Notary, a 3rd party who can apply on your behalf. What does ‘before Notary’ mean? It means that you have to go before a Notary Public in Spain or another country (you can also go to the Spanish Consul General if living outside of Spain), and authorise a 3rd party to apply for the NIE number on your behalf. If you go to a Notary outside of Spain this document will also need the Hague Apostille and an official translation. Using this process you grant a notarised power of attorney that is recognised by the Spanish government, and that specifically enables a 3rd party to apply for the NIE number on your behalf.

To apply on your behalf a 3rd party– normally your lawyer or a gestor (accountant) – will need the same documentation as detailed above in the section on applying in person.

Lawyers and Gestoria’s, in Mallorca often charge between 150 and 250 Euros for obtaining an NIE number.

Find a Notary Public near you in the Uk through the Notaries Society

Spanish Consulates in the United Kingdom: