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V0014-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Tax identification numbers for foreign entities must begin with the letter N

A query was made regarding the composition of a company's tax identification number (NIF). The Directorate-General for Taxes (DGT) clarifies that if an entity lacks Spanish nationality, its NIF must start with the letter N.

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2023-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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