A spin element according to the present embodiment includes a wiring, a laminate including a first ferromagnetic layer laminated on the wiring, a first conductive part and a second conductive part with the first ferromagnetic layer therebetween in a plan view in a lamination direction, and an intermediate layer which is in contact with the wiring and is between the first conductive part and the wiring, wherein a diffusion coefficient of a second element including the intermediate layer with respect to a first element including the wiring is smaller than a diffusion coefficient of a third element constituting the first conductive part with respect to the first element or a diffusion coefficient of the third element including the first conductive part with respect to the second element constituting the wiring is smaller than a diffusion coefficient of the third element with respect to the first element constituting the intermediate layer.