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V0461-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

No need to update representation document if passport change does not affect NIF or DNI

The DGT confirms that a representation document does not need updating if the taxpayer's NIF or DNI remains unchanged, although the Administration may assess whether the power is sufficient.

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2026-02-27PublishedPublished 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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