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V1505-14 ·9 June 2014 ·consulta-vinculante Medium impact
Tax

Non-residents can operate without providing NIF using specific investment accounts

An investment society asks whether it can exempt non-resident clients from disclosing their NIF when operating with investment funds. The DGT confirms this is possible if certain investment account requirements are met.

In 6 key points

How it affects those involved

Non-resident clients may operate with investment funds without providing their NIF, provided they use specific investment accounts and meet defined conditions.

Lifecycle

2014-06-09PublishedPublished 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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