Physical NIF
Spaniards over 14 years of age who reside in Spain, as well as all Spaniards who reside abroad and are going to move to Spain for a period of more than 6 months.
Yes, you must have your own NIF and you can obtain the DNI voluntarily or request the tax authorities to assign you a NIF with the initial letter L, for Spanish residents abroad, or the letter K, for Spanish residents in Spain under 14 years of age.
If you are not required to obtain DNI because your residence is located abroad and your stay in Spain is less than six months, the Tax Authority will assign you a NIF L.
You can voluntarily request a DNI or request the assignment of a NIF K from the Tax Administration.
If you do not have NIE , either temporarily because you are required to have one or permanently because you are not required to do so, you must request the Tax Authority to assign you a NIF , with the initial letter M.
They are not required to have NIE :
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Diplomatic agents and consular officials accredited in Spain, as well as other members of permanent or special diplomatic missions and consular posts and their family members who, by virtue of the rules of international law, are exempt from the obligations relating to their registration as foreigners and obtaining a residence permit.
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Representatives, delegates and other members of Permanent Missions or Delegations to intergovernmental bodies with headquarters in Spain or to international conferences held in Spain, as well as members of their families.
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Officials posted to international or intergovernmental organisations with headquarters in Spain, as well as members of their families, who are exempt from the obligations mentioned in paragraph 1) by the Treaties to which Spain is a party.
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Persons of foreign nationality in a situation of stay, i.e. if they do not reside in Spain for more than three months.
Yes, you must request a NIF with the initial letter M from the Tax Administration.
At the Tax Agency Administrations, by filing form 030 or through diplomatic representations and consular offices of Spain abroad.
The NIF M is permanently valid for all foreign citizens residing in Spain who are not required to have a Spanish NIE . The NIF M will be temporary for foreigners who are required to have a NIE and as long as it has not been assigned by the Ministry of the Interior.
If you are required to have NIE , you must provide proof from the Police that you have requested it. If you are not required to have NIE you must provide proof from the Police that proves it.
The validity of the NIF M will be extended until the NIE is obtained, with a general validity period of three months in any case, this period being an expiration date and will be recorded in the document issued for the purposes of accrediting the assigned temporary NIF M.
Yes, you must notify the Tax Administration and the other persons or entities before whom your new NIF must be registered. The previous NIF will be effective until the date of communication of the new one.
A two-month period.
Yes, failure to comply with the obligation to use NIF in operations with tax implications is punishable, as a minor offence, with a fine of 150 euros.