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V0048-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Provisional Tax Identification Number (NIF) may be used for all tax-related matters

A query was raised regarding the application and use of the Tax Identification Number (NIF) for legal entities and entities without legal personality. The Directorate-General for Taxes (DGT) clarifies that the provisional NIF can be used for all tax relations, provided that regulatory conditions are met.

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2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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