Getting an NIE number to buy a home on Tenerife

Written for readers from United Kingdom. Rules in your own country may differ.

If you plan to buy a home on Tenerife, the NIE number Spain uses for foreigners is one of the first things to arrange. You need it before you sign at the notary. This guide explains what the number is, where to apply and which tax rules UK buyers should keep in mind.

NIE number Spain: what it is

Anyone buying a home in Spain needs an NIE, the Spanish identification number for foreigners. You use it at the notary, at the bank and with the tax office. Without an NIE you cannot sign the deed.

Where to apply

You can apply for an NIE at a Spanish consulate in your home country or in Spain at the police (Oficina de Extranjería). Many buyers sort it out before they find a home, so they can move quickly when the right one comes along.

If you are planning a viewing trip, add the appointment for the number to your list. Have a look around Costa Adeje first, or get in touch with the office if you would like help with the planning.

Taxes when you buy

The Canary Islands apply IGIC, the Canarian indirect tax, instead of Spanish VAT (IVA). When you buy a resale home you pay transfer tax (ITP); for a new build in the Canary Islands you pay IGIC. Notary and registry fees come on top.

Tax in Spain as a non-resident

Non-resident owners pay Spanish non-resident income tax (IRNR) every year, even if the home is not rented out. A gestor or tax adviser can file this return for you.

Tax in the UK

UK residents usually pay UK tax on their worldwide income, including rental income from a property in Spain. Ask a tax adviser how this works out for your own situation before you decide to let the home.

Financing for UK buyers

Spanish banks also lend to non-residents, often up to a lower share of the property value than for residents. Check what you can borrow early in your search. You can see what is for sale now among all properties.

Questions

Can I get an NIE before I have found a home?

Yes. You can apply at a Spanish consulate or in Spain at the police. You are then ready to sign as soon as you find the right home.

Do I pay UK tax on rent from my home on Tenerife?

UK residents usually pay UK tax on their worldwide income, including rental income from a property in Spain. Ask an adviser how this applies to you.

General information, not legal or tax advice. Rules change; check your own situation with an adviser.

Sources

• Ministerio de Asuntos Exteriores: NIE: identificatienummer voor buitenlanders (opens in a new window)checked 2026-10-16
• Gobierno de Canarias: IGIC: Canarische indirecte belasting (opens in a new window)checked 2026-10-16
• Agencia Tributaria: Inkomstenbelasting voor niet-ingezetenen (IRNR) (opens in a new window)checked 2026-10-16
• Banco de España: Hypotheek als niet-ingezetene (opens in a new window)checked 2026-10-16
• HM Revenue & Customs: Tax on foreign income (opens in a new window)checked 2026-10-16