If you’re a foreigner in Spain, your NIE (Número de Identificación de Extranjero) is also your NIF (Número de Identificación Fiscal). Same number, different labels depending on the context: NIE in immigration/identity contexts and NIF in tax/financial contexts. What is the NIE? The NIE is the unique identification number Spain assigns to foreigners who have dealings in the country—working, studying, buying property, paying taxes, opening a bank account, registering utilities,