{"id":25335,"date":"2026-05-25T09:00:00","date_gmt":"2026-05-25T07:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=25335"},"modified":"2026-05-15T15:41:21","modified_gmt":"2026-05-15T13:41:21","slug":"spanish-nif","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif\/","title":{"rendered":"Spanish NIF and CIF for foreign companies and individuals: A 2026 guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"25335\" class=\"elementor elementor-25335\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66612dba e-flex e-con-boxed e-con e-parent\" data-id=\"66612dba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71229a49 elementor-widget elementor-widget-text-editor\" data-id=\"71229a49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f5f5f5; padding: 24px; margin: 24px 0;\"><h2 style=\"margin-top: 0;\">How to obtain a Spanish NIF and what is a CIF?<\/h2><ul><li>The <strong>Spanish NIF<\/strong> (N\u00famero de Identificaci\u00f3n Fiscal) is the single tax identification number used in Spain for all natural and legal persons, and it is mandatory for any company or individual conducting tax-relevant operations in the country.<\/li><li>The <strong>CIF<\/strong> (C\u00f3digo de Identificaci\u00f3n Fiscal) was the historical fiscal number for companies, formally abolished in January 2008 by Royal Decree 1065\/2007, but the term is still used colloquially in Spanish business circles to refer to a company&#8217;s NIF.<\/li><li>For foreign individuals, the NIF coincides with the NIE issued by the Spanish authorities, starting with X, Y, Z or M, depending on the route of issue.<\/li><li>For foreign companies without a Spanish establishment, the NIF is a specific identifier starting with N, applied for through Modelo 036 at the AEAT and required before any tax filing, invoicing or property transaction in Spain.<\/li><\/ul><\/div><h2>NIF vs CIF in Spain: What foreign businesses must know<\/h2><p>Few administrative concepts cause more confusion for UK businesses and individuals operating in Spain than the alphabet soup of <strong>NIF<\/strong>, <strong>CIF<\/strong>, <strong>NIE<\/strong>, <strong>DNI<\/strong> and <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/green-card-nie-and-tie\/\">TIE<\/a>.<\/p><p>The acronyms are used inconsistently across invoices, government forms, notarial deeds, and even between Spanish professionals, and the distinction matters because the wrong number on the wrong form can stop a property completion, block a tax filing, or invalidate an intra-community VAT invoice.<\/p><p>This guide explains what the <strong>Spanish NIF<\/strong> and the legacy CIF actually are, how the system was unified in 2008, what number a foreign individual or company needs in each of the most common scenarios, <strong>how to apply for the NIF<\/strong> as a non-resident, and how the NIF interacts with the wider tax, immigration and property framework we cover across the firm&#8217;s guides on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/residency-in-spain\/\">residency in Spain<\/a>, <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/buying-property-spain\/\">buying property in Spain<\/a>, and <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax\/\">Spanish corporate tax<\/a>.<\/p><h2>The 2008 unification: From CIF to NIF<\/h2><p>Until 31 December 2007, Spain operated two separate fiscal identifiers.<\/p><p>The <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/G324.shtml\" target=\"_blank\" rel=\"nofollow noopener\">CIF<\/a> (C\u00f3digo de Identificaci\u00f3n Fiscal) was assigned to legal entities and other organisations such as associations, foundations, and public bodies.<\/p><p>The <strong>NIF<\/strong> (N\u00famero de Identificaci\u00f3n Fiscal) was assigned to natural persons.<\/p><p><strong>Royal Decree 1065\/2007<\/strong>, in force from 1 January 2008, abolished the CIF as a separate category and brought all fiscal identifiers, for both individuals and legal entities, under the single label NIF.<\/p><p>The number itself did not change.<\/p><p>A Spanish limited liability company (sociedad limitada or SL) whose CIF was B12345678 in 2007 has the identical number B12345678 as its NIF today, and the letter B continues to identify it as an SL.<\/p><p>Despite the formal reform, many Spanish businesses, banks, and even public administrations continue to use the word &#8220;CIF&#8221; in everyday speech to distinguish a company&#8217;s NIF from an individual&#8217;s NIF.<\/p><p>If a Spanish counterparty asks for your company&#8217;s &#8220;CIF&#8221;, they are asking for its NIF, and the two terms are functionally interchangeable in 2026.<\/p><h2>Who needs a Spanish NIF?<\/h2><p>The obligation to hold a <strong>Spanish NIF<\/strong> is broader than many UK arrivals expect.<\/p><p>Any natural person, Spanish or foreign, who carries out any tax-relevant operation in Spain must have a NIF.<\/p><p>That includes buying or selling property, receiving Spanish-source income, holding a Spanish bank account, signing a notarial deed, registering a vehicle, or being a partner or director in a Spanish company.<\/p><p>Any legal entity, Spanish or foreign, that has tax obligations in Spain must also hold a NIF.<\/p><p>For foreign companies, this includes situations such as acquiring Spanish real estate, becoming a partner in a Spanish company, opening a representative office, importing goods into Spain, or invoicing Spanish customers in ways that create Spanish VAT obligations under the rules we discuss in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/vat-exemption-spain\/\">VAT in Spain<\/a>.<\/p><p>The threshold is operational, not residential.<\/p><p>A UK company that has no office, employee or establishment in Spain still needs a <strong>Spanish NIF<\/strong> if it carries out any of the activities listed above, and the failure to obtain one in good time is one of the most common causes of completion delays for UK businesses entering the Spanish market through the routes we describe in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-support-uk-businesses\/\">legal support for UK businesses in Spain<\/a>.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-25340 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/spanish-nif-cif-tax-id-numbers.webp\" alt=\"spanish NIF and CIF\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/spanish-nif-cif-tax-id-numbers.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/spanish-nif-cif-tax-id-numbers-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/spanish-nif-cif-tax-id-numbers-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/spanish-nif-cif-tax-id-numbers-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><h2>How the NIF is structured<\/h2><p>The NIF is a nine-character code, and the first letter or digit identifies the category of holder.<\/p><p>For Spanish citizens, the NIF coincides with the DNI: eight digits followed by a control letter, for example 12345678A.<\/p><p>For foreign individuals, the NIF coincides with the NIE: a starting letter (X, Y or Z), seven digits, and a control letter, for example, Y1234567B.<\/p><p>A more recent category for foreign individuals who need a fiscal identifier without the full NIE process uses the starting letter M, with the same nine-character structure.<\/p><div style=\"border: 2px solid #2E7D32; padding: 18px; border-radius: 8px; background-color: #ffffff; font-family: Arial, sans-serif; line-height: 1.6;\"><p style=\"margin: 0;\">For Spanish legal entities, the NIF starts with a letter that identifies the type of organisation:<br \/><strong>A<\/strong> for sociedades an\u00f3nimas (SA),<br \/><strong>B<\/strong> for sociedades limitadas (SL),<br \/><strong>C<\/strong> for general partnerships,<br \/><strong>D<\/strong> for limited partnerships,<br \/><strong>F<\/strong> for cooperatives,<br \/><strong>G<\/strong> for associations,<br \/><strong>J<\/strong> for civil companies, and so on.<\/p><\/div><p>For foreign legal entities, two specific letters apply: N for foreign legal entities without a permanent establishment in Spain, and W for permanent establishments in Spain of foreign companies.<\/p><p>The N versus W distinction is significant because it signals to the AEAT, banks, and notaries the precise nature of the foreign entity&#8217;s presence in Spain, which in turn affects withholding tax, VAT treatment, and reporting obligations.<\/p><h2>The Spanish NIF for foreign individuals<\/h2><p>For UK nationals and other foreigners, the practical pathway to a <strong>Spanish NIF<\/strong> depends on the route through which the person first interacts with the Spanish administration.<\/p><p>The most common route is the NIE, the foreigner identification number issued by the Spanish police or by a Spanish consulate abroad, which simultaneously functions as the holder&#8217;s NIF for all tax purposes.<\/p><p>A UK national who obtains an NIE Y1234567B will use that same number as their NIF on Modelo 100 income tax returns, on Modelo 720 declarations of foreign assets (covered in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720 in Spain<\/a>), on property purchase deeds, and on any other Spanish tax filing.<\/p><p>An alternative route, increasingly used since NIE appointments became scarce, is the M-NIF: a fiscal-only identifier starting with the letter M, issued directly by the AEAT through Modelo 030, without the need to attend a police station.<\/p><p>The M-NIF is purely fiscal and does not confer any immigration status, but it is sufficient for tax-only purposes such as filing a Modelo 210 non-resident tax return on Spanish rental income, declaring UK income under the framework we describe in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/declare-uk-income-in-spain\/\">declaring UK income in Spain<\/a>, or completing a property purchase where the buyer does not intend to relocate.<\/p><h2>The Spanish NIF for foreign companies<\/h2><p>For foreign companies, the NIF is applied for through Modelo 036, the AEAT&#8217;s universal census declaration form, and the process is more documentary than procedural.<\/p><p>The application requires the company&#8217;s articles of incorporation or equivalent, apostilled and sworn-translated into Spanish under the framework we cover in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/apostille-sworn-translation-spain\/\">apostilles and sworn translations in Spain<\/a>.<\/p><p>It requires a Spanish power of attorney appointing a representative resident in Spain who is authorised to act on behalf of the company before the AEAT.<\/p><p>It requires identification of the directors and ultimate beneficial owners.<\/p><p>It requires the company to declare the activity it intends to carry out in Spain, including the relevant IAE (tax on economic activities) heading.<\/p><p>The result of a successful Modelo 036 application is a provisional NIF, issued within a few business days, and confirmed as definitive once the company is fully registered with the relevant register (typically the Mercantile Register, where the company has a Spanish presence, or the AEAT census where it does not).<\/p><p>For companies whose Spanish activity will trigger VAT obligations, an additional step is required: registration with the Registro de Operadores Intracomunitarios (ROI) by ticking box 582 on Modelo 036, which authorises the company to issue and receive zero-rated intra-EU invoices and adds the NIF to the EU VIES database.<\/p><p>Without ROI registration, a <strong>Spanish NIF<\/strong> appears as &#8220;not found&#8221; on VIES even though it is fully valid for domestic purposes, which is a common source of confusion for UK suppliers reviewing the contracts we describe in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-contracts-spain\/\">international contracts in Spain<\/a>.<\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-25341 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-scaled.jpg\" alt=\"opening a business in spain CIF\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-scaled.jpg 2560w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-1024x683.jpg 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-768x512.jpg 768w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-1536x1024.jpg 1536w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/happy-small-business-owner-standing-doorway-opening-bar-business-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p><h2>Documents required for a foreign company NIF<\/h2><p>The standard documentation set for a foreign company applying for a <strong>Spanish NIF<\/strong> in 2026 is the following.<\/p><p>The completed Modelo 036, signed by the company&#8217;s authorised representative.<\/p><p>The company&#8217;s certificate of good standing or equivalent constitutional document, issued by the company&#8217;s home jurisdiction, dated within the previous three months, apostilled, and translated into Spanish by a sworn translator.<\/p><p>A notarised power of attorney granted by the company&#8217;s directors to a Spanish representative, apostilled where executed outside Spain.<\/p><p>Identification of the company&#8217;s directors and, where applicable, the ultimate beneficial owners, in line with the Spanish anti-money laundering regulations.<\/p><p>Evidence of the company&#8217;s activity in Spain, such as a draft property contract, a preliminary supply agreement, or a Spanish bank account application.<\/p><p>The Spanish representative&#8217;s own NIF or NIE, and proof of their authority.<\/p><h2>The NIF versus the NIE: Clarifying the overlap<\/h2><p>For foreign individuals, the NIF and the NIE are the same number used under different names depending on context.<\/p><p>The NIE is the name given to the number in administrative and immigration contexts: residency procedures, police communications, identity documents, and the TIE card.<\/p><p>The NIF is the name given to the same number in tax and economic contexts: invoices, tax returns, notarial deeds, bank account applications, and the wider compliance framework that interacts with the broader analysis in our guides on the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/beckham-law-spanish-tax-regime\/\">Beckham Law regime<\/a> and the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\">UK\u2013Spain double taxation<\/a> treaty.<\/p><p>The distinction is purely terminological for individuals.<\/p><p>For companies, by contrast, there is no NIE: companies only have a NIF (formerly CIF), because the concept of an &#8220;immigration&#8221; number does not apply to legal entities.<\/p><h2>The NIF and Spanish tax residence<\/h2><div style=\"font-family: Arial, sans-serif; max-width: 900px; margin: 20px 0;\"><table style=\"width: 100%; border-collapse: collapse; border: 2px solid #2E7D32;\"><thead><tr style=\"background-color: #2e7d32; color: #ffffff;\"><th style=\"padding: 14px; text-align: left; border: 1px solid #dddddd;\">Common Misunderstanding<\/th><th style=\"padding: 14px; text-align: left; border: 1px solid #dddddd;\">Reality<\/th><\/tr><\/thead><tbody><tr><td style=\"padding: 14px; border: 1px solid #dddddd;\">Obtaining a Spanish NIF creates Spanish tax residence.<\/td><td style=\"padding: 14px; border: 1px solid #dddddd;\">A NIF is only a tax identification number and does not determine tax residence.<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 14px; border: 1px solid #dddddd;\">Holding a NIF proves someone is tax resident in Spain.<\/td><td style=\"padding: 14px; border: 1px solid #dddddd;\">Spanish tax residence is based on separate legal criteria.<\/td><\/tr><tr><td style=\"padding: 14px; border: 1px solid #dddddd;\">What determines Spanish tax residence?<\/td><td style=\"padding: 14px; border: 1px solid #dddddd;\">Spending more than 183 days in Spain, or having the centre of economic or family interests in Spain.<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 14px; border: 1px solid #dddddd;\">Can a UK resident still hold a Spanish NIF?<\/td><td style=\"padding: 14px; border: 1px solid #dddddd;\">Yes. A UK national can hold a Spanish NIF for years, file Modelo 210 returns for Spanish rental income, and remain UK tax resident if Spanish residence tests are not met.<\/td><\/tr><\/tbody><\/table><\/div><p>This is an important point for owners of Spanish holiday property, for cross-border employees benefiting from the framework described in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/relocating-uk-employees-to-spain\/\">relocating UK employees to Spain<\/a>, and for individuals planning their tax position under the broader framework discussed in our guide on the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-exit-tax\/\">Spanish exit tax<\/a>.<\/p><h2>How to apply: Step-by-step<\/h2><p>The application route depends on whether the applicant is an individual or a company, and on whether the application is made from within Spain or from the United Kingdom.<\/p><p>The first step for individuals is to decide between the NIE route (police station or Spanish consulate in the UK, typically London, Manchester or Edinburgh) and the M-NIF route (direct AEAT application through Modelo 030).<\/p><p>The second step is to gather the documentation: passport, evidence of the economic, professional or social reason justifying the application, and any supporting documents specific to the route chosen.<\/p><p>The third step is to book the appointment through the Cita previa system, either on the police&#8217;s sede electr\u00f3nica for the NIE or directly with the AEAT for the M-NIF.<\/p><p>The fourth step is to attend the appointment, pay the relevant fee (currently \u20ac10.71 for the NIE, no fee for the M-NIF), and receive the resoluci\u00f3n.<\/p><p>For companies, the application is invariably handled by a Spanish lawyer or gestor\u00eda on the company&#8217;s behalf under the power of attorney described above, and the typical timeline from instruction to provisional NIF is two to four weeks.<\/p><h2>Common mistakes of the Spanish NIF and CIF and how to avoid them<\/h2><p>The errors UK businesses and individuals most often make in relation to the <strong>Spanish NIF<\/strong>, in order of practical consequence, are the following.<\/p><p>Confusing the NIE and the NIF for foreign individuals, and assuming that two separate numbers are required.<\/p><p>Assuming that a UK company&#8217;s UK VAT number or company number is acceptable as a <strong>Spanish NIF<\/strong> for invoicing into Spain, which it is not.<\/p><p>Failing to apply for the <strong>Spanish NIF<\/strong> early enough in a property purchase delays the notarial completion and risks losing deposits.<\/p><p>Failing to register the <strong>Spanish NIF<\/strong> on the ROI when the company issues or receives intra-EU invoices, which results in EU counterparties seeing the NIF as &#8220;invalid&#8221; on VIES.<\/p><p>Using the legacy term &#8220;CIF&#8221; on official forms when the AEAT system expects &#8220;NIF&#8221;, although in practice this is usually corrected by the receiving office.<\/p><p>Treating the <strong>Spanish NIF<\/strong> as a substitute for the broader analysis of tax residence, permanent establishment risk, and substance, which it is not.<\/p><div style=\"background-color: #f5f5f5; padding: 24px; margin: 32px 0;\"><h2 style=\"margin-top: 0;\">Speak to a specialist<\/h2><p>Obtaining a Spanish NIF for a foreign company or individual is straightforward when sequenced correctly with the other steps of a property purchase, an immigration application or a business set-up, and it is consistently the area where avoidable delays disrupt UK clients&#8217; Spanish plans.<\/p><p>Contact our legal team for personalised guidance on your case.<\/p><p>felix.delaguia@delaguialuzon.com<br \/>+34 963 74 16 57<\/p><\/div><h2>FAQ<\/h2><h4>Is the CIF still used in Spain in 2026?<\/h4><p>The CIF was formally abolished in January 2008 and replaced by the unified NIF, but the term continues to be used colloquially in Spanish business circles to refer to a company&#8217;s NIF.<\/p><p>If a Spanish counterparty asks for your company&#8217;s CIF, they are asking for its NIF, and the number itself is the same.<\/p><h4>Do I need both an NIE and a Spanish NIF as a UK individual?<\/h4><p>No.<\/p><p>For foreign individuals, the NIF and the NIE are the same nine-character number used under two different names depending on whether the context is administrative or fiscal.<\/p><h4>Can my UK company invoice into Spain using only its UK VAT number?<\/h4><p>Only in limited cases.<\/p><p>For most operations that have a Spanish tax footprint, the UK company must obtain a Spanish NIF starting with N and, where intra-EU trade is involved, must also register on the ROI to be recognised on EU VIES.<\/p><h4>How long does it take to obtain a Spanish NIF for a foreign company?<\/h4><p>The typical timeline from instruction to provisional NIF is two to four weeks, assuming the company&#8217;s constitutional documents are already apostilled and sworn-translated.<\/p><p>Where documents need to be procured and legalised from scratch, the realistic timeline can extend to six to eight weeks.<\/p><h4>Does obtaining a Spanish NIF make me a Spanish tax resident?<\/h4><p>No.<\/p><p>The NIF is purely an identifier, and Spanish tax residence is determined under separate criteria, including the 183-day rule and the location of the centre of economic interests, neither of which is triggered by simply holding the number.<\/p><h4>What is the difference between an N-NIF and a W-NIF for a foreign company?<\/h4><p>The N-NIF is assigned to a foreign legal entity that has tax obligations in Spain but does not have a permanent establishment there.<\/p><p>The W-NIF is assigned to a permanent establishment in Spain of a foreign company, and the distinction affects withholding tax, VAT treatment, and Spanish corporate tax filings of the type we examine in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax\/\">Spanish corporate tax<\/a>.<\/p><h4>Can I obtain a Spanish NIF from the United Kingdom without travelling to Spain?<\/h4><p>Yes, in both cases.<\/p><p>Individuals can obtain the NIE\/NIF through the Spanish consulate in the UK, and companies can obtain the NIF through a Spanish representative acting under a notarised and apostilled power of attorney, with no need for the directors to attend in person.<\/p><h4>Does the Spanish NIF expire?<\/h4><p>No.<\/p><p>The Spanish NIF is issued for life for individuals and for the duration of the entity&#8217;s existence for companies, and there is no renewal process.<\/p><p>The associated physical document (the TIE card, for example) does expire, but the underlying number does not change.<\/p><h4>How do I check whether a Spanish NIF is valid?<\/h4><p>For domestic purposes, the AEAT operates a verification service available to authorised users.<\/p><p>For intra-EU purposes, NIFs that are registered on the ROI can be checked on the EU VIES portal, although a NIF that is valid domestically may appear as &#8220;not found&#8221; on VIES if the company has not registered on the ROI.<\/p><h4>Do I need a Spanish NIF to buy a Spanish property?<\/h4><p>Yes.<\/p><p>Any individual or company buying Spanish real estate must hold a NIF before the notarial deed of purchase is signed, and the application should be made early in the conveyancing process described in our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-fees-buying-spanish-property\/\">legal fees for buying Spanish property<\/a> to avoid completion delays.<\/p><p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"BreadcrumbList\",\n      \"@id\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/#breadcrumb\",\n      \"itemListElement\": [\n        {\n          \"@type\": \"ListItem\",\n          \"position\": 1,\n          \"name\": \"Home\",\n          \"item\": \"https:\/\/delaguialuzon.com\/en\/\"\n        },\n        {\n          \"@type\": \"ListItem\",\n          \"position\": 2,\n          \"name\": \"Blog\",\n          \"item\": \"https:\/\/delaguialuzon.com\/en\/blog\/\"\n        },\n        {\n          \"@type\": \"ListItem\",\n          \"position\": 3,\n          \"name\": \"Spanish NIF and CIF\",\n          \"item\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/\"\n        }\n      ]\n    },\n    {\n      \"@type\": \"Article\",\n      \"@id\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/#article\",\n      \"headline\": \"NIF vs CIF in Spain: What Foreign Businesses Must Know\",\n      \"description\": \"A clear guide for UK individuals and companies explaining what the Spanish NIF is, what happened to the CIF, who needs a Spanish tax identification number, and how to apply.\",\n      \"image\": {\n        \"@type\": \"ImageObject\",\n        \"url\": \"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/spanish-nif-cif-tax-id-numbers.webp\",\n        \"width\": 1280,\n        \"height\": 720\n      },\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"De La Gu\u00eda Luz\u00f3n\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"De La Gu\u00eda Luz\u00f3n\",\n        \"url\": \"https:\/\/delaguialuzon.com\/en\/\"\n      },\n      \"mainEntityOfPage\": {\n        \"@type\": \"WebPage\",\n        \"@id\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/\"\n      },\n      \"inLanguage\": \"en\"\n    },\n    {\n      \"@type\": \"Service\",\n      \"@id\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/#service\",\n      \"name\": \"Spanish NIF Application Assistance\",\n      \"description\": \"Legal assistance for foreign individuals and companies applying for a Spanish NIF, including guidance on documentation, Modelo 030, Modelo 036, NIE\/NIF overlap, and company tax identification requirements.\",\n      \"provider\": {\n        \"@type\": \"LegalService\",\n        \"name\": \"De La Gu\u00eda Luz\u00f3n\",\n        \"url\": \"https:\/\/delaguialuzon.com\/en\/\",\n        \"telephone\": \"+34 963 74 16 57\",\n        \"email\": \"felix.delaguia@delaguialuzon.com\"\n      },\n      \"areaServed\": [\n        {\n          \"@type\": \"Country\",\n          \"name\": \"Spain\"\n        },\n        {\n          \"@type\": \"Country\",\n          \"name\": \"United Kingdom\"\n        }\n      ],\n      \"offers\": {\n        \"@type\": \"Offer\",\n        \"price\": \"60\",\n        \"priceCurrency\": \"EUR\",\n        \"availability\": \"https:\/\/schema.org\/InStock\",\n        \"url\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/\"\n      }\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"@id\": \"https:\/\/delaguialuzon.com\/en\/blog\/spanish-nif-cif\/#faq\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Is the CIF still used in Spain in 2026?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"The CIF was formally abolished in January 2008 and replaced by the unified NIF, but the term continues to be used colloquially in Spanish business circles to refer to a company's NIF.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Do I need both an NIE and a Spanish NIF as a UK individual?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"No. For foreign individuals, the NIF and the NIE are the same nine-character number used under different names depending on whether the context is administrative or fiscal.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Can my UK company invoice into Spain using only its UK VAT number?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Only in limited cases. 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https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/04\/Limited_Company_in_Spain-1-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/04\/Limited_Company_in_Spain-1-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">How to create a Limited Company in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/establish-holding-company-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"321\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Establish holding company Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Establishing a holding company in Spain: Tax optimisation or risk of scrutiny?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/online-business\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"343\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/how-to-start-a-business-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"how to start a business in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/how-to-start-a-business-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/how-to-start-a-business-in-spain-300x214.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/how-to-start-a-business-in-spain-768x549.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">How to start a business in Spain: Everything you need to know<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/spain-corporate-tax-2025.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"spain corporate tax 2025\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/spain-corporate-tax-2025.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/spain-corporate-tax-2025-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/spain-corporate-tax-2025-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Spain corporate tax: What you need to know for your business<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/tax-structuring-between-ireland-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Tax structuring between Ireland and Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Tax structuring between Ireland and Spain: Transitioning your business to Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/vat-exemption-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"365\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"VAT exemption Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain-300x228.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain-768x583.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Aut\u00f3nomo VAT exemption in Spain: New rules for foreigners and small businesses<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The Spanish NIF is the single tax identification number required for any foreign company or individual conducting business, property or tax operations in Spain, and the legacy CIF is now simply its colloquial name for legal entities. Contact Delagu\u00eda y Luz\u00f3n for expert guidance on obtaining your NIF and structuring your activity in Spain.<\/p>\n","protected":false},"author":5,"featured_media":25337,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[68,52],"tags":[],"class_list":["post-25335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-creating-a-company","category-tax-legislation"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/25335","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=25335"}],"version-history":[{"count":15,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/25335\/revisions"}],"predecessor-version":[{"id":25353,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/25335\/revisions\/25353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/25337"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=25335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=25335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=25335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}