Do I need a NIE to file the Modelo 210?
Short answer
Yes. Every owner who files a Modelo 210 needs their own NIE, the Spanish tax identification number for foreigners. That applies to each spouse in a couple, to each co-owner and to each heir. Without it, the return cannot be filed or linked to you.
What the NIE is for
The número de identidad de extranjero is the identifier Spain gives to foreigners who have financial or tax dealings in the country. It starts with a letter (X, Y or Z), followed by digits and a control letter. For the tax office, it is your taxpayer number: every Modelo 210 is filed under the NIE of the person it concerns, and payments and refunds are matched to it.
Most owners received a NIE when they bought, because a notary will not sign a purchase without one. Look at your purchase deed: the NIE of each buyer appears there.
One NIE per person, not per property
The rule is personal. If you and your partner own a flat 50/50, each of you files a return for your half, under your own NIE. If three siblings inherit a house, all three need one. A child named on the deed needs one too.
The NIE does not change if you buy a second property: the same number is used for every return you file.
Common snags
- A spouse never obtained a NIE because only one partner signed the purchase. If both are owners on the deed, both must file.
- An old NIE has been forgotten. It never expires as a tax number, even if the certificate showing it is old. Look in old deeds, bank documents or past tax receipts.
- NIE versus TIE. The TIE is a residence card for people who live in Spain. Non-resident owners only need the NIE.
- Name mismatch. The name on your returns should match the NIE records exactly, including any second surname, to avoid rejected payments.
If you don't have one
Apply as soon as possible. A NIE can be requested at a Spanish consulate in your country, or in person in Spain, and a representative with a power of attorney can apply for you. Our page on getting a NIE from abroad describes the steps and documents.
Late filings caused by a missing NIE still attract surcharges, so do not let the application drag. Once you have it, the Modelo 210 calculator gives each owner's share, and the guide on NIE, digital certificate and Cl@ve explains the other identifiers you may come across.
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