Spanish VAT Number Validation

Spanish VAT numbers are the most complex in the EU, with different formats and validation rules depending on whether the entity is a Spanish citizen (DNI), foreigner (NIE), or legal entity (CIF).

Format Overview

Regex Pattern

^ES[A-Z0-9][0-9]{7}[A-Z0-9]$

Types of Spanish VAT Numbers

DNI (Starts with digit) - Spanish Citizens

def validate_dni(number):
    letters = "TRWAGMYFPDXBNJZSQVHLCKE"
    digits = number[:8]
    check = number[8]
    return letters[int(digits) % 23] == check

NIE (Starts with X, Y, Z) - Foreign Residents

def validate_nie(number):
    letters = "TRWAGMYFPDXBNJZSQVHLCKE"
    prefix = {"X": "0", "Y": "1", "Z": "2"}
    digits = prefix[number[0]] + number[1:8]
    check = number[8]
    return letters[int(digits) % 23] == check

CIF (Starts with A-H, J, N, P-W) - Legal Entities

CIF validation uses weighted sums with doubling. The check character can be either a digit or letter depending on the entity type prefix: - K, L, M: Always letter check - A, B, E, H: Always digit check - Others: Can be either

Important Notes

• Spain has the most complex VAT validation rules in the EU
• Some Spanish VAT numbers are for domestic use only and won't appear in EU-wide systems
• The prefix letter indicates the type of entity