Three letters shape a founder's first weeks in Barcelona: NIE. That number sits behind your bank account, your long term lease, your tax filings and your company registration, and it tends to come up the moment you try to get anything done. The NIE, or Número de Identidad de Extranjero, is the personal number Spain assigns to foreigners with economic, professional or social ties to the country. Getting one can take a fortnight or a full season, and the difference comes down t