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A query was raised regarding whether the transformation of a centre into a consortium necessitates a change to its Tax Identification Number (NIF). The Directorate-General for Tax (DGT) ruled that if a change in legal form occurs, the NIF must be updated via a census declaration.
Entities undergoing structural changes in their legal status must ensure their tax identification details are updated through the appropriate census procedures to maintain regulatory compliance.
The tax team reviews your specific situation.
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