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V1649-23 ·12 June 2023 ·consulta-vinculante Medium impact
Tax

Non-residents must apply for a NIF if they lack a foreign identity number

A query is made regarding the necessity of providing the NIF for non-residents in the personal income tax (IRPF) declaration form. The DGT clarifies that its response is limited to the regime for the assignment of said tax identification numbers.

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2023-06-12PublishedPublished 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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