NIF and NIE: what the difference is and what a NIF is

What is the NIF?

The NIF (número de identificación fiscal) is the number under which the Spanish tax administration identifies a person or a company. It is needed in all dealings with tax significance: filing tax returns, tax registration, transactions. The obligation to have an NIF and the ways to prove it are set out in article 18 of the tax regulation (Real Decreto 1065/2007): it is proved by a document from the tax authority, by a DNI, or by the document in which the NIE was assigned [1].

How does the NIF differ from the NIE and the TIE?

These are three different things: a number for tax, a foreign national’s identity number, and a card. For a foreign national, the first two have the same digits.

The NIE number appears on all documents issued to a foreign national, but neither the NIE nor the NIF proves the right to live and work in Spain [2]. More on the card and the permit: NIE, TIE and residence permit: what is the difference. How to get the number in Barcelona is described in the article NIE in Barcelona step by step.

What NIF does a foreigner have?

For a foreign national, the NIF is the NIE number assigned or granted to them under the immigration law [1]. If you do not have an NIE yet but need to carry out a tax transaction, you ask the tax authority to assign a number. It has nine characters: the letter M, seven alphanumeric characters and a check letter [1].

This number is valid until you obtain an NIE. After that, within two months you must report the new number to the tax authority and to anyone you gave the old one to. If both numbers have been issued, the NIE takes priority [1]. There is no need to get a separate NIF “just in case”: if you have an NIE, you do not need one.

How do you get an NIE?

There are two ways: automatically or on application. The Dirección General de la Policía assigns an NIE automatically to people for whom a procedure to obtain a residence or stay document has been opened, and to people with a case file under the immigration law. For visas, this applies only to those that allow you to stay in Spain for more than 90 days [2].

An NIE on application is requested by people who have economic, professional or social interests in Spain. Conditions: you are not in Spain irregularly and you explain your reasons. The application (form EX15) is submitted by the applicant in person to the police, through an oficina de extranjería or a police station, or from abroad through a consulate. The receipt for modelo 790 código 012 is attached to the application [2][3].

The decision deadline is five days from receipt in the registry; if there is no answer, the application is deemed rejected; you can appeal with a reposición within one month or in court within two months [3]. We do not give the fee amount here because it is updated; check the form on the police website (more: what modelo 790 is; the figures are covered in the article how much an NIE costs).

What NIF does a company have?

Companies have their own NIF: the tax authority assigns it to the company, and it does not change when the articles of association are amended, unless the legal form or nationality changes. The number encodes the legal form, a random number and a check character [1]. A company’s number and its owner’s NIE are different numbers and cannot be used in place of each other.

If you are moving and choosing a ground for a residence permit, your NIE number will be issued during the procedure: the steps for the different grounds are set out on the page Residence permit in Barcelona, and document preparation is described in the document service.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.