What a NIE is and why you need it before you buy
The NIE (Número de Identidad de Extranjero, the foreigner’s identity number) is a personal, unique number that Spain gives to foreigners who have economic, professional or social dealings with the country. The rules are in article 205 of the immigration regulation approved by Real Decreto (royal decree) 1155/2024, which replaced the old 2011 regulation on 20 May 2025. The regulation was amended in April 2026 (Real Decreto 316/2026) and parts of it were annulled by Supreme Court rulings of July 2026, but the NIE article was not changed. For tax purposes the NIE is also your NIF (tax identification number): Real Decreto 1065/2007, article 20, says a foreigner’s tax number is the NIE assigned to them.
For a property purchase the tax number is a legal requirement. Under article 23 of the Ley del Notariado (the law on notaries), everyone who signs a deed buying, selling or mortgaging property must prove their tax number to the notary, and it is written into the escritura (the public deed of sale). Article 254 of the Ley Hipotecaria (the mortgage and Land Registry law) then stops the Registro de la Propiedad (Land Registry) from registering a deed that lacks those numbers, until a deed containing all of them is presented.
- Each person named as a buyer needs their own NIE, so a couple buying together needs two.
- If someone signs the deed for you under a power of attorney, the deed records their tax number and yours.
- A mortgage is also signed as a notarial deed over the property, so the same rule applies to it. See mortgages for non-residents.
- You will also use the NIE to pay the purchase taxes and, later, your yearly taxes as an owner, because tax returns must carry your tax number (RD 1065/2007, article 26). See buying costs and taxes and taxes for owners.
- A bank account is different: the tax rules exempt accounts held by people who have proved they are non-resident from the tax-number requirement (RD 1065/2007, article 28.7). Ask the bank what it needs.
NIE, TIE and EU registration: which is which
Buyers often mix up the number and the documents that carry it. The NIE is only a number. It is first notified to you in a certificate; consulates such as London send it by email. If you later move to Spain, the same number appears on your residence document, because article 205 says it must appear on every document issued to you.
| Document | What it is | Who gets it |
|---|---|---|
| NIE certificate | A certificate confirming the number assigned to you. It gives no right to live in Spain. | Any foreigner with dealings in Spain, such as a non-resident buyer. |
| TIE (Tarjeta de Identidad de Extranjero, foreigner’s identity card) | A card proving your legal situation in Spain, such as residence. It shows your NIE and is valid for as long as the permit behind it. | Non-EU nationals granted a visa or permit to stay more than six months. They must apply within one month (RD 1155/2024, article 209). |
| Certificado de registro (EU registration certificate) | A certificate of entry in the Central Register of Foreigners. It shows your NIE. | EU, EEA and Swiss citizens staying more than three months, who must register within three months of arrival (RD 240/2007, article 7). |
Three ways to apply, and how long each takes
The Ministerio del Interior (Interior Ministry) accepts NIE applications in three ways: in person in Spain at an Oficina de Extranjería (foreigners’ office) or police station; in Spain through a legal representative; or from abroad through the Spanish consulate for the area where you live. In every case you must not be in Spain unlawfully and you must state why you need the number.
| Route | Official timing | Points to plan for |
|---|---|---|
| In person at the police in Palma | Decision within a maximum of 5 days after the application is registered (RD 1155/2024, article 205). | Book an appointment first through the official online system, which is free. |
| Through a representative in Spain | The same 5-day maximum once the application is filed. | Allow time to sign, apostille and translate the power of attorney. |
| At a Spanish consulate abroad | London: normally within three weeks, sent by email. Melbourne: at least four weeks. | The consulate forwards the application to the police in Spain and cannot shorten the processing time. |
Applying in Mallorca, step by step
The Delegación del Gobierno (the central government’s office in the Balearics) lists NIE assignment in Mallorca under the Policía Nacional (Spain’s national police) and its Oficina de Comunitarios (named after EU citizens, but it is the office listed for NIE assignment) at Carrer Felicià Fuster 7, 07006 Palma, contact mallorca.ouecomunitarios@policia.es. The police office that issues TIE cards to non-EU residents is at the same address. In October 2026 the booking system offered NIE appointments in Mallorca only under two office names at this address, "MALLORCA PN Residente UE y NIE" and "MALLORCA CNP Policía Documentación". Other Mallorca offices in the system, including the government’s Oficina de Extranjería in Palma and the Manacor police station, did not offer them. Check the office named on your appointment confirmation.
Book an appointment
Use the official Cita Previa Extranjería system on the government’s sede electrónica (online office). Choose Illes Balears, then the police procedure for NIE assignment (listed as "POLICIA-ASIGNACIÓN DE NIE" in October 2026). Each appointment covers one procedure only, so a couple can ask whether they need one booking each. Booking is free: in September 2024 the police arrested two people in Valencia for selling fake appointments at €50 to €90 each.
Fill in form EX-15
Download it from the Ministry of Inclusion. Tick NIE, then tick and explain your reason: the form offers economic, professional or social interests, and the Melbourne consulate gives buying property as an example of such a reason. Under your situation in Spain, tick estancia (stay) if you are visiting rather than living here. The form asks for the original and a copy.
Pay the fee
Fill in form 790, code 012 on the Policía Nacional website, choosing NIE assignment at the applicant’s request (€9.84 in October 2026). The form accepts a passport number. You can pay in cash at a bank, where the police say you do not need an account, or by debit from an account. Bring the proof of payment.
Gather your documents
Passport original and copy, the EX-15, the proof of payment and a statement of why you need the number. The next section lists them.
Attend in person
Bring the originals and copies to the appointment. The office checks your identity and documents and registers the application, which starts the 5-day period.
Check the certificate
The NIE is notified to you in a certificate. Check that your names, date of birth and passport details match your passport exactly.
Documents and fees
The Interior Ministry’s list for a NIE requested for economic, professional or social reasons is short, and the Policía Nacional adds the fee receipt. Consulates and offices can ask for more, so read your appointment confirmation or the consulate’s page as well.
- The official application form (EX-15), completed and signed by you. Some consulates ask you not to sign it in advance and to sign in front of the officer instead.
- Your valid passport (or EU national identity card), original and a copy. The Interior Ministry’s wording refers to a copy of the complete passport.
- A statement of the economic, professional or social reason for the application. Consulates such as London also want documentary proof of the need. No official list says what counts for a purchase, so ask the office or your lawyer whether, for example, a reservation contract or a lawyer’s letter will do.
- Proof that you paid form 790, code 012.
- If a representative applies for you: a power of attorney that expressly allows them to apply for your NIE, plus their own identity document.
| What you apply for | Fee |
|---|---|
| NIE assignment at the applicant’s request | €9.84 |
| Certificates or reports issued at the applicant’s request (each) | €7.31 |
| EU registration certificate, or TIE for British Withdrawal Agreement beneficiaries | €12.00 |
| TIE for a first temporary residence or stay permit | €16.08 |
Applying at a Spanish consulate abroad
If you are not in Spain, you apply through the Spanish consulate for the district where you live. The consulate checks your papers and forwards the application to the Comisaría General de Extranjería y Fronteras (the police’s national foreigners and borders department), which assigns the number. Each consulate sets its own booking method and document list, so check its page first. The London consulate’s page, dated 1 January 2026, is one example.
- Appointments are requested by email, and you or your representative must attend in person.
- The EX-15 is completed (preferably online) and printed but not signed, and states your economic, professional or social reason.
- You bring proof of the need for a NIE, your passport and a copy of its photo page, and proof that you live in the consulate’s district.
- Form 790, code 012 is completed, and the fee of £8.65 is paid by debit or credit card at the appointment.
- The NIE is normally issued within three weeks, though it can take longer, and is sent by email, so the form must give an email address you check.
Using a representative with power of attorney
If you cannot travel, someone can apply for you in Spain. The Interior Ministry accepts applications filed in Spain by a representative, who must show a poder (power of attorney) that expressly authorises them to apply for your NIE. What matters is that the power mentions the NIE application expressly, whether it is a separate document or part of a wider power for the purchase. See choosing a lawyer.
- A general power that does not mention the NIE application may be refused.
- Foreign public documents used in Spanish immigration procedures generally need an apostille (the international stamp that certifies a public document) if they come from a Hague Convention country, or legalisation by the Spanish embassy or consulate if not, unless a treaty exempts them. The London consulate requires an apostilled power for its own route.
- They also generally need an official translation, for example by a sworn translator. The usual language is Spanish, but for a state office in the Balearics the law also allows Catalan, the islands’ co-official language (Ley 39/2015, article 15). Ask your lawyer which format the Palma office accepts.
- The representative brings their own identity document, original and copy, and a copy of your passport (the London consulate asks for a certified copy).
What changed for British buyers after Brexit
Since 1 January 2021 the United Kingdom has been a third country for Spain in every respect, according to the Interior Ministry. The NIE application itself is the same for British buyers as for other non-EU nationals: form EX-15, form 790 code 012 and a passport. What changed is the residence side and how long you can stay.
- British visitors can spend up to 90 days in any 180-day period in the Schengen area without a visa, so a trip to Palma for the appointment has to fit within that limit.
- Your passport must have been issued less than 10 years before you arrive and be valid for at least 3 months after the day you plan to leave the Schengen area.
- A NIE gives no right to live in Spain. British citizens moving to Mallorca now generally need a visa or residence permit, and then a TIE.
- British citizens who lived in Spain before 2021 are covered by the Withdrawal Agreement. Spain has issued their TIE cards since 6 July 2020.
- The Spanish authorities and the British Embassy strongly recommend that holders of the old green EU registration certificate exchange it for a TIE. Of the two documents, only the TIE exempts these residents from registering in the EU’s Entry/Exit System (GOV.UK, July 2026).
The number versus the certificate
Your NIE is assigned once and stays with you. Article 205 describes it as personal, unique and exclusive, and the Spanish consulate in Melbourne states that the NIE does not expire. If you later become resident, your TIE or EU registration certificate shows the same number. If you were given a NIE in the past, for example for work or an earlier purchase, you already have one, and the Melbourne consulate asks applicants to state any earlier NIE on the form.
The certificate is only proof of the number. Do not confuse it with the certificate of non-residence, a separate document requested on the same EX-15 form, which the Policía Nacional says is valid for 3 months from issue. If your NIE certificate is lost or damaged, ask the Oficina de Comunitarios in Palma how to get a new one. In October 2026 the Mallorca offices in the booking system offered no separate appointment type for certificates. The fee list includes €7.31 for each certificate issued at the applicant’s request, but no official page confirms which fee applies to a replacement. Your lawyer can tell you whether the notary will accept your existing certificate.
- NIE
- Número de Identidad de Extranjero: the personal identity and tax number Spain gives to foreigners.
- TIE
- Tarjeta de Identidad de Extranjero: the identity card for non-EU nationals living or staying long term in Spain, showing the NIE.
- EX-15
- The official application form for a NIE and for resident or non-resident certificates.
- Modelo 790, código 012
- The police fee form used to pay for the NIE and other foreigners’ documents.
- Cita previa
- An advance appointment, booked online.
- Poder
- A power of attorney authorising someone to act for you.
- Apostille
- A certificate under the Hague Convention that confirms the signature and seal on a public document, so other member countries accept it.
Questions buyers ask
Can I buy a property in Mallorca without a NIE?
Not normally. The notary must record every buyer’s tax number in the deed, the Land Registry will not register a deed without it, and for a foreigner that number is the NIE. The tax rules do let the Agencia Tributaria give a foreigner without a NIE a temporary number starting with M (RD 1065/2007, article 20.2); ask your lawyer whether that could apply to you.
Do my partner and I both need a NIE?
Yes, if you are both named as buyers. Each person who acquires the property needs their own number.
Does my NIE expire?
The number does not. The certificate is only proof of the number. The separate certificate of non-residence is valid for 3 months from issue, according to the Policía Nacional.
Does having a NIE make me a resident?
No. It is an identification and tax number only. Residence needs a TIE (non-EU nationals) or EU registration (EU, EEA and Swiss citizens).
Can my lawyer get my NIE for me?
Yes, in Spain, if you give them a power of attorney that expressly authorises the NIE application. A power signed abroad generally needs an apostille and an official translation, normally into Spanish.
How much does a NIE cost?
The police fee is €9.84 (October 2026). Consulates charge in local currency, for example £8.65 in London. A representative’s professional fees are extra.
Sources
The official and published sources this guide relies on, checked in October 2026.
- Real Decreto 1155/2024, Reglamento de la Ley Orgánica 4/2000 (articles 205 and 209) BOE (Boletín Oficial del Estado)
- Número de Identidad de Extranjero (NIE) Ministerio del Interior
- Asignación de NIE a instancia de interesado Policía Nacional (sede electrónica)
- Certificado de no residente Policía Nacional (sede electrónica)
- Modelo 790, código 012: impreso para rellenar Policía Nacional (sede electrónica)
- Cita Previa Extranjería: Illes Balears Sede electrónica de las Administraciones Públicas
- La Policía Nacional desarticula un grupo criminal dedicado a estafar con la venta de citas falsas para trámites de extranjería Ministerio del Interior (press release, 21 September 2024)
- Extranjería: Delegación del Gobierno en Illes Balears Ministerio de Política Territorial y Memoria Democrática
- EX-15 Solicitud de Número de Identidad de Extranjero (NIE) y Certificados Ministerio de Inclusión, Seguridad Social y Migraciones
- Hoja 61: Legalización y traducción de documentos para la tramitación de procedimientos en materia de extranjería e inmigración Ministerio de Inclusión, Seguridad Social y Migraciones
- Ley 39/2015, del Procedimiento Administrativo Común, artículo 15 BOE (Boletín Oficial del Estado)
- Foreigner Identity Number (NIE) Consulado General de España en Londres (exteriores.gob.es)
- Foreigner Identity Number (NIE) Consulado General de España en Melbourne (exteriores.gob.es)
- Ley del Notariado, artículo 23 BOE (Boletín Oficial del Estado)
- Ley Hipotecaria, artículo 254 BOE (Boletín Oficial del Estado)
- Real Decreto 1065/2007, artículos 20, 26, 27 y 28 BOE (Boletín Oficial del Estado)
- Real Decreto 240/2007, artículo 7 BOE (Boletín Oficial del Estado)
- Medidas para el Brexit Ministerio del Interior
- Living in Spain GOV.UK
- Spain travel advice: entry requirements GOV.UK
General information, not advice. This guide explains how things usually work for buyers in Mallorca. Rules and rates change, and every purchase is different, so check the details for your own situation with an independent lawyer or tax adviser before you commit.
