If you own an interest in a property in Spain and are non-resident you are required to file an annual tax return and in order to do this you will need an NIE Number.
Similarly, when you come to sell a property you will also need an NIE.
Formerly there was no requirement to obtain an NIE before Completion and for this reason many owners still hold property without having these and in my experience this is often only addressed when they come to sell or begin to meet their tax obligations.
Glyn Mor?n
Partner / Lawyer
CB Legal & Fiscal
Tel.: +34 966 472 660
Fax: +34 966 472 510
http://www.legalandfiscal.com / .(JavaScript must be enabled to view this email address)
J?vea / Xabia - Benijofar - Los Alcazares