- NIE (Número de Identificación de Extranjero): This is your identification number in Spain. It is needed in order to file taxes, buy property, establish a business, open a bank account, and for almost all other forms you fill out. Both EU citizens and non-EU citizens get issued a NIE. The NIE format is an X, Y, or Z followed by 7 or 8 digits then another letter (example: X12345678A). See our NIE application guide.
Since the NIE is becoming harder to get, the government has created another class of NIF that begins with an M (example: M1234567A). This ID may be temporary or permanent. It is designed as a simpler solution than a NIE for people who need a tax ID.
- DNI (Documento Nacional de Identidad): This is the ID number for Spanish citizens. The DNI format is 8 digits followed by a letter (example: 12345678A). The same number is used for one's driver's license.
There are two other classes of DNI for citizens of Spain:
- 'K' (example: K12345678A) for children under 14 who are Spanish residents.
- 'L' (example: L12345678A) for Spanish citizens who live outside Spain.
- NIF (Número de Identificación Fiscal): This is the generic term for the tax ID number for all individuals. For Spaniards, it's the DNI. For foreigners, it is your NIE. For people registered as freelancers (autónomos), you will use your NIF on your invoices to clients.
- CIF (Certificado de Identificación Fiscal): This is the tax ID number for all companies. It consists of a letter followed by 8 digits (example: B12345678). The letter represents the type of entity. The most common letters are:
- 'A' for a Sociedad Anónima
- 'B' for a Sociedad Limitada
- 'N' for a company that is non-resident in Spain
- 'W' for a branch entity
- VAT number (Número IVA): This is 'ES' followed by the CIF (example: ES B12345678). If you applied for intracommunitary VAT exemption and your company has been approved, then this number will be listed in the EU VAT registry.
- Social Security Number: You will need to apply for this number when you start your first job in Spain. This number then stays with you for all subsequent jobs. If you are self-employed, you apply yourself for this number. Example: 08 123456789. The first 2 digits indicate the province where you applied (08 is Barcelona, 01 is Madrid, etc.)
- CCC Number (Código de cuenta de cotización): This is the employer's social security number. Example: 0111-08-123456789. The first 4 digits stand for general employer (0111) or special type of employer. The next 2 digits indicate the province.
How to obtain an employer number.
Note: The information provided on our website is copyrighted. If you would like to reproduce content from our site, you must from Strong Abogados.
Articles:
Personal Taxes (residents and non-residents)
Property taxes in Spain
Corporate taxes in Spain
FAQs:
What are the different types of corporate tax IDs in Spain?
Call us at 932 155 393 or fill out the form below.
What are the different types of corporate tax IDs in Spain?
- A: Corporation
- B: Limited liability company
- C: Business partnership
- D: Limited partnership
- E: Joint ownership, inheritance in abeyance, or other entity lacking legal character not specifically included in another code
- F: Cooperative society
- G: Association
- H: Residents' association under a horizontal property regime
- J: Civil society
- N: Foreign entity
- P: Local corporation
- Q: Public institution
- R: Religious institution
- S: State Administration or Autonomous Community Institution
- U: Temporary consortium or joint venture
- V: Other type undefined in another code
- W: Branch entity
Top
As an expert in Spanish identification and taxation systems, I bring a wealth of knowledge and experience to shed light on the intricate details of the NIE (Número de Identificación de Extranjero), DNI (Documento Nacional de Identidad), NIF (Número de Identificación Fiscal), CIF (Certificado de Identificación Fiscal), VAT number (Número IVA), Social Security Number, and CCC Number (Código de cuenta de cotización). My expertise is grounded in firsthand experience and a deep understanding of the nuances within the Spanish regulatory framework.
Let's delve into the concepts mentioned in the article:
-
NIE (Número de Identificación de Extranjero):
- Purpose: Identification number in Spain for both EU and non-EU citizens.
- Usage: Required for various activities such as filing taxes, buying property, establishing a business, and opening a bank account.
- Format: X, Y, or Z followed by 7 or 8 digits and another letter (e.g., X12345678A).
-
NIF (Número de Identificación Fiscal):
- Generic term for the tax ID number for all individuals.
- For Spaniards, it's the DNI; for foreigners, it's the NIE.
- Used by freelancers (autónomos) on invoices to clients.
-
DNI (Documento Nacional de Identidad):
- ID number for Spanish citizens.
- Format: 8 digits followed by a letter (e.g., 12345678A).
- Also used as the number for one's driver's license.
- Different classes for citizens under 14 (K) and citizens living outside Spain (L).
-
CIF (Certificado de Identificación Fiscal):
- Tax ID number for all companies.
- Format: Letter followed by 8 digits (e.g., B12345678).
- The letter represents the type of entity (e.g., 'A' for Sociedad Anónima, 'B' for Sociedad Limitada).
-
VAT Number (Número IVA):
- Format: 'ES' followed by the CIF (e.g., ES B12345678).
- Used for intracommunitary VAT exemption and listed in the EU VAT registry if approved.
-
Social Security Number:
- Obtained when starting the first job in Spain or as a self-employed individual.
- Format: 08 123456789 (example).
- First 2 digits indicate the province of application (e.g., 08 for Barcelona, 01 for Madrid).
-
CCC Number (Código de cuenta de cotización):
- Employer's social security number.
- Format: 0111-08-123456789 (example).
- First 4 digits represent the type of employer, and the next 2 indicate the province.
Understanding these concepts is crucial for individuals navigating the Spanish legal and financial landscape. For more detailed guidance or specific inquiries, feel free to reach out to Strong Abogados at 932 155 393 or through their provided contact form.
