What is a NIE/NIF? 

 In Spain, there are two different tax numbers. These are used for different legal, economic or social activities. The different numbers are the NIF and the NIE. This article will explain further the differences between those numbers. 

NIF number (Numero de Identification Fiscal)

• The NIF number is the Tax Identification number for companies or for representatives of a company. It contains information about the legal form of the company, the type of the entity and the nature of a foreign entity.

• The format of the NIF number for companies is as follows: N + 7 numbers + control letter (Ex.: N1234567Y)

• The format of the NIF number for company's representative is as follows: M + 7 numbers + control letter (Ex.:M1234567Y). 

• A legal entity only gets a N Tax Identification Number, after it first receives the NIF for legal representation.

• Non-Spanish individuals, who do not have a foreign identification number (NIE) number, but are going to carry out operations of a tax nature, have to request a tax identification number.

NIE number (Numero de Identification de Extranjero)

• Tax ID for foreigners and non-citizens, as well as non-residents with Spanish property or non-residents carrying out legal or financial transactions in Spain

• The format of the NIE number is as a follows: Y + 7 numbers + control letter (Ex.: Y1234567J)