NIE Number for Inheritance in Spain: How UK Heirs Apply

Why Every Heir Needs a NIE

The NIE (Número de Identidad de Extranjero) is Spain's tax identification number for foreigners. Without one, you cannot sign the inheritance deed, file inheritance tax, receive funds from a Spanish bank, or register a property transfer. Every person named as a beneficiary in the estate — regardless of where they live — must have their own NIE before the Spanish notary will proceed.

This catches UK families by surprise. In the UK estate process, beneficiaries provide their National Insurance number or simply identify themselves. In Spain, the tax authorities need a dedicated foreign-national identifier that links to their system, and there is no shortcut or exemption.

Two Routes to Getting a NIE from the UK

Route 1: Spanish Consulate in the UK

The Spanish consulates in London and Edinburgh process NIE applications by appointment. You'll need:

• Completed EX-15 form (available from the consulate's website)
• Original passport plus a photocopy
• A document explaining why you need the NIE — for inheritance, a letter from the Spanish lawyer handling the estate or a copy of the death certificate is sufficient

The problem is timing. Appointment backlogs at the London consulate regularly run 4 to 8 weeks. For multiple heirs who all need to attend separately, this can push the inheritance timeline dangerously close to the six-month tax filing deadline.

Route 2: Through a Legal Representative in Spain

A Spanish lawyer or gestor can apply for the NIE on your behalf at the local police station's foreigners' office (Oficina de Extranjería) in Spain. This requires a power of attorney from each heir, which must be:

1. Drafted in bilingual format (English and Spanish)
2. Signed before a UK notary public
3. Apostilled by the FCDO Legalisation Office
4. Translated by a MAEC-registered sworn translator (traductor jurado)

This route is faster for the heirs themselves (no consulate visits), but the power of attorney preparation takes 2–4 weeks including FCDO apostille processing. Budget the cost of the UK notarisation (£50–£150), the FCDO apostille service, and sworn translation (£35–£150). Standard FCDO apostille processing is 10–20 working days; premium business services offer next-day turnaround.

The Spanish Will Registry Search

Before the inheritance can proceed, you need to establish what dispositions the deceased made under Spanish law. The Certificado de Últimas Voluntades — obtainable 15 business days after the death by filing Form 790 with the Ministry of Justice — confirms whether the deceased registered a Spanish will.

If a Spanish will exists, the certificate names the notary who holds the original deed (copia autorizada). Contact that notary to obtain a copy.

If no Spanish will was registered, the estate proceeds under Spanish intestacy rules, which require a notarial Declaration of Heirs (Acta de Notoriedad) — a longer and more expensive notarial process.

Many British expats in Spain have both a UK will and a Spanish will, each covering assets in its respective jurisdiction. If both exist, a professional review is essential to confirm the Spanish will doesn't inadvertently revoke the UK one (or vice versa).

Power of Attorney After Death

One critical point that trips up families: any power of attorney that the deceased granted during their lifetime is automatically void on death. Article 1732 of the Spanish Civil Code revokes all POAs on the death of the grantor. Nobody can use the deceased's existing POA to withdraw money, transfer property, or sign documents after death — doing so carries civil and criminal penalties.

Fresh powers of attorney must be executed by the living heirs or executors in their own names, granting authority to a Spanish lawyer to act on their behalf in the inheritance process.

Practical Timeline for UK-Based Heirs

Working backwards from the six-month inheritance tax deadline:

• Month 1: File Form 790 for the Wills Registry search. Begin NIE applications (consulate appointments or POA preparation). Engage a Spanish lawyer.
• Month 2–3: Receive NIE numbers. Obtain the authorised copy of the Spanish will. Assess asset values for tax calculation.
• Month 4: Sign the Deed of Acceptance of Inheritance at the notary (in person or through the lawyer under POA). Request the six-month extension if the tax filing will be close.
• Month 5–6: File Modelo 650 and pay inheritance tax. Present the tax receipt to the bank to release frozen accounts. Register property transfers at the Land Registry.

The British Person Dies in Spain — Family Emergency Guide includes an estate timeline planner and the complete document checklist for each stage of the process.