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NIE: the foreigner's number for buying a home in Spain

The NIE (Número de Identidad de Extranjero) is the personal, unique number Spain uses to identify a foreigner, and the one you need to sign the purchase deed and pay your taxes.

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What the NIE is and why you need it to buy a home

It is governed by article 205 of the Immigration Regulation (RD 1155/2024, in force since 20 May 2025). It is assigned to foreigners with economic, professional or social interests in Spain, such as buying a home. It is not assigned to anyone who is in Spain irregularly (art. 205.3.a). The number is personal, unique and exclusive, and it will appear on every document Spain issues to you, except visas.

For the tax office the NIE is your tax identification number (RD 1065/2007, art. 20). That is why the notary records it in the deed (Notaries Act, art. 23), why the Land Registry will not register the purchase without it (Mortgage Act, art. 254.2), and why you use it to pay the ITP or VAT on the purchase and, later, the yearly taxes of a non-resident owner.

The NIE is not a permit: it gives you no right to live in Spain. Nor is it the TIE, the foreigner identity card issued to people with a visa or authorisation to stay in Spain for more than six months (art. 209), even though that card carries the same number. Residence is a separate procedure (see the visa and residence guide); the whole purchase is laid out in the buying guide.

How to apply for the NIE step by step, from abroad or in Spain

  1. Fill in and sign the official form EX-15 in duplicate; bring your full passport, original and copy.
  2. State the reason: buying a home. It helps to attach the reservation, the private contract or an email from the notary.
  3. Pay the fee with form 790, code 012.
  4. If you live outside Spain, apply at the Spanish consulate for your area. In Spain, book an appointment (cita previa) at an immigration office or a National Police station.
  5. If you cannot go in person in Spain, form EX-15 provides for a representative to file the application; check with the office which power of attorney it requires.
  6. The authorities have five days to decide; with no answer, the application is treated as refused (art. 205.4).
  7. Keep the assignment certificate: the notary, the bank and the tax office will ask for it.

Common NIE mistakes when buying

  • Leaving it to the last week: the decision period is short, but getting an appointment or a consular slot can take weeks.
  • Thinking the NIE or the purchase gives residence: they give neither a visa nor a right to live in Spain.
  • Giving your lawyer a general power of attorney without checking first: the office may require the power to mention the NIE application expressly.
  • Spelling your name differently on the passport, NIE, bank account and contract: mismatches delay the signing.
  • Buying as a couple with one NIE: each buyer named in the deed needs their own.

The NIE for new builds and for resale homes

With a new build you need the NIE earlier. Many developers and banks already ask for it at the reservation and the private contract, and the money you pay during construction must go into a special account and be guaranteed by an individual insurance policy or bank guarantee in your name (Ley 38/1999, first additional provision). At the completion deed you pay VAT at 10% (in the Canary Islands, IGIC at 7%) and AJD, both under your NIE.

For a resale home it is usually enough to have it before the deed. But if the seller is a non-resident, you withhold part of the price and pay it to the tax office under your own NIE, on account of the seller's tax: see the IRNR entry. Looking at new builds? See the new-build catalogue and apply for the NIE once you decide to reserve.

NIE: frequently asked questions

Does the NIE expire? The regulation sets no expiry for the number: it is personal and unique (art. 205.1). The assignment certificate is not an identity document, so always bring your passport to sign.

Does an EU citizen need an NIE to buy? Yes, they also need a number for the deed and the taxes. If they also stay in Spain for more than three months, they must register with the Central Register of Foreigners and obtain the registration certificate, which carries the NIE (RD 240/2007, art. 7).

Sources and legal basis

Glossary of buying property in Spain

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