In Spain every person has a Tax Code (NIF) which must be stated on tax returns and in communications addressed to the Tax Administration.

As a general rule, the Tax Code of persons of Spanish nationality will be their DNI (Spanish National ID), and for non-Spanish nationals it will be the NIE (Foreigner’s Identity Number). These identifications are processed with the Directorate-General of the Police. However, foreigners who do not have a NIE, either temporarily when obliged to have it or definitively in not being obliged to have it, must request the issuance of a an ID number from the Tax Administration when they are going to carry out operations of a taxable nature or significance.


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