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V1053-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

A NIF cannot be obtained for a sole professional activity under a trade name

A self-employed professional enquired whether they could use a Tax Identification Number (NIF) belonging to an unincorporated entity (using a trade name) to protect their personal data. The Directorate General for Taxes (DGT) ruled that this is not possible, as the law must expressly declare the entity as a taxpayer.

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2022-05-11PublishedPublished 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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