Jurisdiction’s name: SPAIN
Information on Tax Identification Numbers
Section I – TIN Description
Spain issues TINs, which are reported on official documents of identification.
TIN in Spain is unique for tax and customs purposes and contains nine characters, the last of them is a
letter for control (Natural persons) or a control character (Non - natural persons).
Natural persons of Spanish nationality: Generally, the TIN is the number on your National Identity
Card, issued by the Ministry of Internal Affairs (General Directorate of Police). The Tax Administration
will provide Spanish natural persons who are not obliged to possess a National Identity Card (DNI) with
a Tax Identification Number (TIN) starting with an L (non-resident Spaniards) or a K (resident Spaniards
under the age of 14 years), upon request.
Natural persons without Spanish nationality: Generally, their Tax Identification Number (TIN) is the
Foreigners’ Identification Number (NIE), likewise issued by the Ministry of Internal Affairs. Natural
persons without Spanish nationality who do not possess a Foreigners’ Identification Number (NIE) but
need a Tax Identification Number (TIN) because they are going to engage in transactions involving
Spanish taxation can obtain a Tax Identification Number starting with the letter M, that will have a
transitory nature, until they obtain a Foreigners’ Identification Number (NIE), where appropriate, also
issued by the Tax Administration.
Concerning the entities, they are obliged to obtain a TIN, which is issued by the Tax Administration.
Additional information on the mandatory issuance of Tax Identification Numbers (TINs)
Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax purposes?
Individuals Yes Entities Yes
Question 2a – If you answered no to Question 1 with respect to individuals, describe those
instances where individuals are not being automatically issued a TIN.
Question 2b – If you answered no to Question 1 with respect to Entities (as defined by the CRS),
describe those instances where Entities are not being automatically issued a TIN.
Section II – TIN Structure
Format Explanation Comments
Natural Persons
99999999L 8 digits + 1 control letter Spanish Natural Persons: DNI*
L9999999L Letter L + 7 digits + 1 control letter Non-resident Spaniards without DNI*
K9999999L Letter K + 7 digits + 1 control letter Resident Spaniards under 14 without
DNI*
X ó Y ó Z 9999999 Letter X/Y/Z + 7 digits + 1 control letter Foreigners with NIE**
M9999999L Letter M + 7 digits + 1 control letter Foreigners without NIE**
Non-Natural Persons
NON- natural persons
The first letter reports on legal form,
whether it is
Initial Letter + 7 numbers + control -a Spanish entity (A, B, C, D, E, F, G,
L99999999 character H, J, P, Q, S, U, V)
- or foreign entity (N),
- or permanent establishment of a non-
resident in Spain (W)
Section III – Where to find TINs?
TINs are reported on the following official identity documents:
1.1. Personal Identity Card
1.1.1. Identity Card until 2006
Personal name
First family name
Second family name
DNI (TIN)
1.1.2. Electronic Identity Card
On March 2006 the electronic identity card has been introduced.
First family name
Second family name
Personal name
DNI (TIN)
1.1.3. Foreigners’ Resident Card
First family name
Second family name
Personal name
Number (TIN)
Section IV – TIN information on the domestic website
Information on TIN:
https://sede.agenciatributaria.gob.es/Sede/en_gb/censos-nif-domicilio-fiscal.html
If the consultant has an electronic certificate recognized by the National Tax Administration can verify
whether a third party’s TIN is correct and registered, logging in the website
https://sede.agenciatributaria.gob.es/Sede/en_gb/inicio.html
If the TIN holder shows the Tax Identification Card issued by the Tax Agency, any person, even without
an electronic certificate, can consult its authenticity logging in the electronic code of the card in the Tax
Agency website, option: “verification of authenticity of the tax identification card by means of an
electronic code”. If he/she has the letter of formal notice, logging in “Comparison of documents by
means of Safe Verification Code”, that can be found at the bottom of the letter.
Section V – Contact point for further information
Under consideration.
