Starting a company · Guía Emprendedor editorial team
NIE vs NIF for founders and shareholders in Spain
The shortest correct explanation is: NIE identifies a foreign individual; NIF identifies a taxpayer. For a foreign individual, the NIE generally becomes that person's Spanish NIF. A Spanish company then receives a different NIF of its own.
This distinction matters during incorporation because the founder, the representative and the new company may each need their own identifier.
An NIE does not grant residence or work rights. It is an identification number, not an immigration authorisation.
NIE and NIF compared
| Identifier | Who or what it identifies | Issuing authority | Typical role in a company formation |
|---|---|---|---|
| NIE | A foreign individual | Ministry of the Interior | Personal identification of a foreign founder, shareholder or director |
| NIF of a foreign individual | The individual for tax-relevant dealings; generally the same number as the NIE | The NIE is assigned under immigration rules; AEAT administers its tax use | Identifies the individual in the deed, census data and tax-relevant transactions |
| NIF beginning with M | A foreign individual without an NIE in the cases allowed by tax rules | Spanish Tax Agency (AEAT) | Tax identification where an NIE is temporarily or definitively unavailable |
| Company NIF | A legal person or entity | Spanish Tax Agency (AEAT) | Identifies the SL for tax, invoicing, banking and administrative procedures |
| NIF of a foreign legal-entity shareholder | The foreign entity for Spanish tax-relevant dealings | Spanish Tax Agency (AEAT) | Identifies a corporate founder or shareholder when Spanish rules require it |
What exactly is the NIE?
The Número de Identidad de Extranjero is personal, unique and exclusive. The Ministry of the Interior assigns it to foreign people who have economic, professional, social or other links with Spain and need to be identified.
The number should appear on documents and procedures concerning that person. It remains the person's number; it is not reissued for each investment and it does not belong to an SL that the person forms.
An NIE can be requested in Spain or, depending on the case and consular procedure, through a Spanish consular office. The application must state the economic, professional or social reason and include the required identity documents. A duly accredited representative may be able to apply, but the exact submission requirements should be checked with the competent office.
What exactly is the NIF?
The Número de Identificación Fiscal is used for relationships of a tax nature or with tax relevance. Spanish tax regulations provide that a foreign individual's NIF is generally their NIE.
This is why forms and advisers sometimes appear to use “NIE” and “NIF” for the same personal number. They describe different legal functions, but the characters are usually the same for that individual.
The company is different. An SL is a legal person and receives its own NIF. The company's number does not replace the founder's number, and the founder's NIE/NIF cannot be used to invoice on behalf of the incorporated company.
When does an NIF beginning with M appear?
If a foreign individual has no NIE but needs to carry out a transaction with tax implications, the AEAT rules provide for an NIF beginning with M. It may be:
- temporary, while a person who is required to have an NIE waits for it; or
- definitive for a foreign person who is not required to obtain an NIE.
Where the M-number is temporary, the AEAT states a general validity of three months. Once the individual later obtains an NIE, the new identifier must be communicated to the Tax Agency and other relevant parties within the applicable period. Do not assume that an M-number solves immigration, residence or practical identification requirements outside its tax purpose.
Who needs which number when an SL is formed?
A foreign individual founder
Every founding shareholder of an entity incorporated in Spain must be identified with their own NIF. For a foreign individual, this will ordinarily be their NIE used as NIF, or the tax identifier valid for their situation.
A foreign company as founder
A foreign legal entity may need a Spanish NIF for an investment or other operation with tax relevance. Its representative also needs an appropriate personal NIF. Corporate existence, authority and beneficial-ownership documents issued abroad may require a Spanish translation, legalisation or Hague apostille.
The new Spanish SL
The new entity applies for a provisional NIF using Form 036 or through the coordinated CIRCE/DUE route. The provisional number allows the formation process to move ahead while registration documentation is completed.
After registration, the entity must provide the outstanding documents and request the definitive NIF. The AEAT states that this should be done within one month of registration in the relevant public register. The company's NIF remains separate from every shareholder and director.
Common mistakes to avoid
- Using a passport number where a Spanish NIF is required. A passport proves identity but does not automatically fulfil the Spanish tax-identification requirement.
- Believing the company can use the founder's NIE. The company is a separate taxpayer and needs its own NIF.
- Treating an NIE as a work permit. Ownership, identification, residence and permission to work are different questions.
- Applying too late. Founder identification can block the notarial deed, census declaration or registration chain.
- Ignoring a corporate shareholder's documents. A foreign entity may need its own NIF and authenticated evidence of existence and representation.
- Leaving the company with a provisional NIF. Complete the definitive-NIF step after registration.
A founder-by-founder document map
Before booking the notary, list every person and entity involved:
| Participant | Identification to confirm | Supporting issue to confirm |
|---|---|---|
| Individual shareholder | NIE/NIF or valid AEAT-assigned NIF | Passport or identity document; marital-property data if relevant |
| Corporate shareholder | Spanish NIF where required | Registry evidence, articles, beneficial owner and representative authority |
| Director | Personal NIF | Acceptance, identity and immigration position if working in Spain |
| Representative | Personal NIF | Valid power of attorney for the precise acts to be completed |
| New SL | Provisional, then definitive NIF | Form 036/DUE, deed and registry evidence |
For the wider sequence, read Starting a business in Spain as a foreigner, Can a non-resident form an SL in Spain? and the complete SL formation guide.
Continue the foreign-founder series
- Starting a business in Spain as a foreigner
- Self-employed vs limited company in Spain
- How to register a company in Spain
- Can a non-resident form an SL in Spain?
Official sources
- Foreigner Identity Number (NIE) — Ministry of the Interior
- NIF for natural persons — Spanish Tax Agency
- Legal-person NIF questions — Spanish Tax Agency
- Tax-identification rules, Articles 18–24 — BOE
- Companies and societies — General Council of Notaries
Put the identifiers in the right order
Use the SL formation timeline to place identification before the deed and registration dependencies. If you are still deciding which structure fits, complete the free business diagnosis before starting applications.
Editorial review: Guía Emprendedor editorial team, on 2026-08-14. Sources checked on 2026-08-14.