In Spain perfect tense will be used for sure, then you would say: Nunca he estado en Paris, Nunca he ido a Paris, And in English this is almost the same, pointing out when you change preposition "to" to "in": i have never been to Paris (nunca he ido a Paris) I have never been in Paris(nunca he estado en Paris)
However, in some countries of Latin America simple tense will be used: Nunca fui a Paris, que sería la forma mas natural, aunque podrás escuchar también "nunca estuve en Paris"