Our spirits were created at the moment of conception....
Psa 139:15 My substance was not hid from thee, when I was made in secret, and curiously wrought in the lowest parts of the earth.
Psa 139:16 Thine eyes did see my substance, yet being unperfect; and in thy book all my members were written, which in continuance were fashioned, when as yet there was none of them.
Luk 1:44 For, lo, as soon as the voice of thy salutation sounded in mine ears, the babe leaped in my womb for joy.