NIF tax number for Spaniards without DNI and foreigners without NIE

The NIF is the number the Spanish tax agency identifies you by. A Spaniard carries it inside their DNI; anyone without a DNI has to request it separately, and that happens often among Spaniards born or living in the United States.
The consulate issues three kinds, and it pays to know which is yours before booking.
The three kinds
NIF L: for Spaniards living abroad without a DNI who are on the consular register. NIF M: for foreigners living in the district who have no NIE. NIF N: for legal entities with their registered office in the district.

For an individual
Complete form 030 online, then print and sign two copies, one for the administration and one for you. Bring a valid passport —foreigners may bring their identity document— and, for a minor or someone under guardianship, the family book or birth certificate plus the parent's or guardian's document.
You must also supply your tax number in your country or your passport number, nationality, place and date of birth and your foreign tax address.
| Item | Detail |
|---|---|
| NIF L | Spaniard without DNI, registered |
| NIF M | foreigner without NIE |
| NIF N | legal entity in the district |
| Form | form 030 (036 for companies) |
For a company
Form 036, the passport of whoever signs, proof of their NIF, proof that the company exists, and proof that the signatory has sufficient authority: a certificate from the registry or tax authority, or a power of attorney from the legal representative.
And a warning that stops whole files: a legal entity cannot be assigned a NIF if its legal representatives or the listed shareholders do not hold a Spanish NIF. Order matters: people first, company second.
How to file
By appointment, in person or through an accredited representative. Only the person doing the procedure enters the consulate.
The rules are in Royal Decree 1065/2007, and what to do with the number afterwards is explained on the tax agency's website, not the consulate's.
Without NIFs for the representatives there is no NIF for the company.Details verified on 8 September 2026.
This directory is run privately. consuladosespana.us does not belong to the Ministry of Foreign Affairs or to any consular office.
We publish what the official sources say and point out where they disagree. Before traveling, check the detail with the office.
