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V2305-24 ·5 November 2024 ·consulta-vinculante Medium impact
Tax

Surnames on official identity documents must be used for invoicing and registration

A company sought guidance on which surnames to include in invoices and registration books after a British client claimed to have adopted her spouse's surname. The DGT ruled that preference must be given to the data contained in current official identity documents.

In 5 key points

How it affects those involved

Businesses must ensure that the customer details used for invoicing and tax records strictly match the information presented in the customer's valid official identification.

Lifecycle

2024-11-05PublishedPublished 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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