You need a Non resident NIE number for a number of legal obligations and official positions regardless of whether you are a resident or non-resident of Spain. If you want to work, rent or purchase a house, or for a number of other reasons, you will need an NIE number. Two Types of Spanish NIE Numbers exist: Inhabitants and Non-Inhabitants
A nearby NIE – Only citizens of Switzerland, Iceland, Norway, and the European Union are eligible to participate. As a resident, you must declare and pay annual income taxes in Spain on your international income. Please hold off on applying until you speak with a Spanish tax lawyer. This NIE is printed on a green paper card with the heading Certificate of Residence.
For non-resident, use NIE – Use it if you’re a citizen of the EU or a non-EU country who doesn’t want to live in Spain. It only enables you to carry out particular activities in Spain, like buying real estate. Spain does not allow you to live or work there. To live and work in Spain, non-EU nationals must go through the immigration process. If you have this NIE, you do not need to register for and pay annual income taxes in Spain because you do not reside there.
Before applying for an NIE number in Spain
You must file an annual tax return to Spain with a resident NIE outlining your global income. If you file and pay your taxes in your home country, you may be entitled to a tax credit. Due to their complexity, tax matters require expert advice. Prior to applying for a resident NIE on your own or with your spouse, speak with a Spanish tax attorney. If you have an NIE for non-residents, you can avoid filing taxes in Spain. However, it is illegal for you to do either here. Normally, non-residents are only permitted to stay in Spain for 90 days, or 180 days throughout the course of a year.