Skip to content
V0144-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

Tax ID number changes if a community of property modifies its legal form into a company

A taxpayer has inquired whether the Tax Identification Number (NIF) of a community of property would change upon transforming into a limited liability company. The Directorate-General for Taxes (DGT) has ruled that a change in legal form entails a change in the tax identification number.

In 6 key points

Lifecycle

2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact