The NIE is the foreigner identity number. It does not give you the right to live in Spain, nor does it mean you live here: it is simply the number the Spanish authorities use to identify a foreign national in any procedure with financial effects. Inheriting is one of them.
What exactly you need it for
The notary asks for it to sign the deed of acceptance and award. The Valencian Tax Agency requires it to file Inheritance Tax (form 650). The Land Registry needs it to register a property in your name. And the bank will ask for it to change ownership of accounts or open one for you. Without an NIE, the inheritance stops at step one.
Where to apply
From your country: at the Spanish consulate covering your place of residence. It is the usual route for anyone not planning to travel. Each consulate has its own appointment system and waiting times, which can range from a few days to several weeks.
In Spain: at a foreigners' office or police station offering the NIE service, by appointment. It is quick if you are already here, for example for the funeral or to sign at the notary.
Through a representative: in some cases a person authorised by notarial power of attorney, apostilled if granted abroad, can apply in Spain. Check with the specific office first, as practice varies.
Documents required
- Official form EX-15, completed and signed.
- Valid passport (or national ID card for EU citizens) and a copy.
- Proof of payment of the fee (form 790, code 012).
- A document justifying the reason: for an inheritance, usually the death certificate, the will or a letter from the notary or the firm handling the estate.
Documents not in Spanish may need translation. Foreign public documents usually need a Hague apostille.
"The NIE costs almost nothing, but applying late costs a lot: the Inheritance Tax deadline runs from the death, NIE or no NIE."
Timing: why apply as soon as possible
Inheritance Tax is due within six months of the death, extendable by another six if requested within the first five. That clock does not stop while you wait for the NIE. If the consulate is slow, the extension must be requested in time to avoid surcharges. We explain it in non-resident inheritance in the Valencia region.
The power of attorney: so you do not have to travel
Most heirs living abroad do not sign in Spain. They grant a power of attorney before a notary in their country, with a Hague apostille (or before the Spanish consulate), in favour of a trusted person or firm in Spain, who signs the acceptance, files the tax and handles registration. The power should expressly include authority to apply for the NIE, accept the inheritance, settle taxes and, where relevant, sell.
Process summary
| Step | Where | What you need |
|---|---|---|
| Apply for the NIE | Consulate or Spain | EX-15, passport, fee 790-012, reason |
| Grant a power of attorney | Notary in your country | Hague apostille |
| Accept the inheritance | Notary in Spain | NIE and power, if not travelling |
| Pay the tax | Valencian Tax Agency | Form 650 with NIE |
| Register and change ownership | Registry and banks | Deed and tax paid |
Frequently asked questions
Does the NIE make me a Spanish resident?
No. The NIE is only an identification number. It gives no residence and no tax obligations as a resident.
Does each heir need their own NIE?
Yes. Each foreign heir needs their own, even if they all sign through the same representative.
Does the NIE expire?
The number is for life. The paper certificate may have limited validity, but the number never changes.
Can the firm apply for me?
In some cases, yes, with a sufficient power of attorney. It depends on the office; we confirm before starting.
What if the tax deadline arrives before I have the NIE?
That is why the extension must be requested within the first five months. If the tax is still filed late, surcharges apply.