Guide

NIE Number for Spanish Inheritance Heirs: How to Get One from Abroad

Published April 2025 · 8 min read · By International Inheritance Spain

The Spanish Número de Identificación de Extranjero (NIE) is a tax identification number required for all foreign nationals who have dealings with the Spanish authorities — including paying inheritance tax. Without a NIE, no heir can accept an inheritance, pay tax, or be registered as owner of Spanish property.

Getting a NIE from abroad is straightforward but takes time. This guide explains exactly how to do it.

Why Every Heir Needs a NIE

The NIE is required for:

• Signing the deed of acceptance of inheritance before a Spanish notary
• Filing the Spanish inheritance tax return (Modelo 650/660)
• Being registered as the new owner at the Spanish Land Registry
• Opening, maintaining or closing a Spanish bank account
• Any future dealings with the AEAT (Spanish tax authority)

The NIE is a lifetime number — once issued, it does not expire and never changes. If you already have a NIE from a previous activity (e.g., you bought a property in Spain years ago), you can use the same number.

Method 1: Through the Spanish Consulate in Your Country

The simplest method for obtaining a NIE from abroad is to apply at the Spanish consulate in your country. The process:

1. Book an appointment at your local Spanish consulate (NIE appointments can fill up weeks in advance)
2. Complete Form EX-15 (available to download from the Spanish government website)
3. Attend the appointment with: your passport, a photocopy of your passport, the completed EX-15, and a brief letter of justification explaining why you need the NIE (we draft this for you)
4. Pay the consular fee (typically €9.52)
5. Receive your NIE certificate within a few weeks

Spanish consulates with NIE services: London, Manchester, Edinburgh, Amsterdam, Brussels, Frankfurt, Munich, Paris, New York, Miami, Los Angeles, Chicago, Toronto, Sydney and many others.

Method 2: Through a Spanish Lawyer (Remote Processing)

You can authorise a Spanish lawyer to apply for your NIE on your behalf in Spain. This requires a power of attorney. We routinely obtain NIE numbers for our clients as part of the inheritance process. This is often faster than waiting for a consulate appointment and avoids the need for you to travel to the consulate.

Method 3: In Person in Spain

If you are in Spain, you can apply in person at a National Police station (Comisaría de Policía) or the Oficina de Extranjería in the province where the Spanish assets are located. An appointment is usually required. You need the same documentation as for the consulate.

Timing: How Long Does It Take?

• Consulate route: 2–6 weeks depending on the consulate and current demand
• Through us remotely: Typically 2–4 weeks in Spain
• In person in Spain: Same day or next day for the appointment, certificate issued within a few days

The NIE application should be started in the first week after the death — do not wait until you need it urgently. It is frequently the rate-limiting step in the inheritance process.

What If There Are Multiple Heirs?

Every heir needs their own NIE. We coordinate the NIE applications for all heirs simultaneously, ensuring that no single heir becomes a bottleneck for the overall process.

The NIE and Spanish Tax Obligations After Inheritance

Once you hold a NIE and have inherited Spanish property, you have ongoing Spanish tax obligations:

• IRNR (non-resident income tax): Annual filing on Form 210 for any rental income, or a deemed income (1.1%–2% of the cadastral value) even if the property is not rented
• Wealth tax (Impuesto sobre el Patrimonio): May apply if your total Spanish net wealth exceeds €700,000 (varies by region)
• IBI: Annual local property tax — paid to the municipality regardless of your residence status

We advise on all ongoing obligations at the time of inheritance so you are not surprised by annual Spanish tax bills.