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The short answer
In practice, yes: Spanish notaries and the Registro Mercantil generally ask every foreign director and shareholder of a Spanish SL for a NIE (foreigner identity number) before the incorporation deed is signed or a director is registered. You do not have to live in Spain to get one. A non-resident can apply through a Spanish embassy or consulate abroad, or in Spain through the police, or through a representative with a power of attorney.
A Nigerian appointed as director of a Spanish company, whether a founder or a parent company's nominee, usually learns about the NIE when the notary asks for it. This guide explains what the number is, why it is needed for a director, and the three ways a non-resident can get one.
What a NIE is
The NIE (Número de Identidad de Extranjero) is the identification number Spain gives foreigners who have economic, professional or social dealings in the country. It is personal and permanent. It is not a residence permit and does not give any right to live or work in Spain. A resident later receives a TIE card carrying the same number.
Why a director needs one
Spanish tax and company records identify every person by a tax number. For foreigners that number is the NIE. When a company is formed, or a director is appointed, the notary records each person's identity and the Registro Mercantil registers the appointment, and both commonly require a NIE for foreign individuals. Banks opening the company's account will also ask for it. Shareholders who are individuals usually need one too, and a Nigerian company acting as shareholder needs its own Spanish tax identification.
Three ways to apply as a non-resident
1. Through a Spanish consulate or embassy abroad
Spanish consular offices accept NIE applications from people living in their district; the Spanish consulate in New York, for example, publishes a NIE procedure among its consular services. In Nigeria, start with the Spanish Embassy in Abuja's consular pages and check which office covers your state, how to book and what fee applies. The consulate forwards the application to Spain and returns the number.
2. In person in Spain
If you travel to Spain, you can apply at a police office that handles foreigners' documents, with an appointment. Bring your passport, the official application form and evidence of why you need the number, such as a letter from the notary or a draft of the incorporation deed naming you as director.
3. Through a representative
A lawyer or gestor in Spain can apply on your behalf with a power of attorney. A power signed in Nigeria must be in a form Spanish authorities accept. Nigeria is not a party to the Apostille Convention (HCCH status table, updated 30 June 2026), so it goes through legalisation: the Nigerian authority, Nigeria's Ministry of Foreign Affairs, then the Spanish embassy or consulate, followed by a sworn Spanish translation, as the Universidad de Deusto describes for documents from non-Hague countries.
What to prepare
- Your Nigerian passport, valid, with copies of the identity page.
- The application form for the NIE, completed and signed.
- A document showing the reason: a notary's letter, the company's board resolution appointing you, or a draft deed.
- Proof that the fee has been paid, in the way the office requires.
- For a representative: the legalised and translated power of attorney.
Timing and common problems
Build the NIE into the company timetable from the start. Consular and police offices set their own appointment calendars, and the consulate route adds the time taken to send the file to Spain and back. If the incorporation has a deadline, for example a lease that starts on a set date or an investor waiting to fund, the representative route is often the most predictable because your lawyer or gestor can chase it in Spain.
- Name mismatch: the name on the NIE must match your passport exactly. If your passport shows a middle name that your other documents leave out, use the passport version everywhere.
- Purpose not shown: an application without evidence of why you need the number may be refused. Attach the notary letter or the board resolution.
- Expired passport: renew before applying, or the number may be issued against a document you can no longer use. See renewing a Nigerian passport in Spain if you are already there.
Steps
- Decide which route is fastest for you: consulate in Nigeria, a trip to Spain, or a representative.
- Ask the notary handling the company what evidence of purpose they want to see attached.
- Apply, pay the fee and keep the receipt.
- Send the NIE to the notary and the bank, then book the signing.
- After incorporation, use the NIE for your own tax dealings connected with the company.
For the company's own number, read how to get a NIF for a new company, and for the wider set-up see registering an SL. If you need the number to live in Spain rather than to be a director, see getting a NIE as a Nigerian.
Where Pryme fits
Directors of a Spanish SL with a Nigerian parent or Nigerian customers can use a Pryme Business Account for the Nigerian side, holding NGN and EUR with local details for each. Outside Nigeria, Pryme's activities are carried out through regulated partners.
Questions people ask
Can a non-resident be a director of a Spanish SL?
Yes. Residence in Spain is not required to be a director, but you will be asked for a NIE and must be able to sign before a notary in person or through a representative.
Can I get a NIE from Nigeria?
Spanish consular offices accept NIE applications from people in their district. Check the Spanish Embassy in Abuja's consular pages for the current process and fee.
Does a NIE let me work in Spain?
No. A NIE is an identification number only. Living or working in Spain needs a separate residence status.
Does a Nigerian company shareholder need a NIE?
A company cannot hold a NIE, which is for individuals. A foreign company shareholder needs its own Spanish tax identification number; ask the notary.
Sources
- Consulado General de España en Nueva York: international telework visa · accessed Oct 2026
- Embajada de España en Abuja: Documentación y trámites · accessed Oct 2026
- HCCH: Apostille Convention status table (updated 30 Jun 2026) · accessed Oct 2026
- Universidad de Deusto: Legalisation of foreign documents · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.