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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A tourist accommodation professional inquired whether they must include the Tax Identification Number (NIF) of all customers, particularly foreigners, and if they are required to verify such data. The Directorate-General for Taxes (DGT) ruled that for simplified invoices, the recipient's Tax ID is only mandatory if the customer requests it to exercise their tax rights.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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