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V2884-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Property sale invoices must include the tax ID of the owning religious entity

A religious entity has enquired whether a property sale invoice should be issued using its own name and Tax Identification Number (NIF) or those of another religious community. The Directorate-General for Tax (DGT) has ruled that the NIF of the entity that holds ownership and executes the transfer of the asset must be used.

In 5 key points

How it affects those involved

This ruling clarifies the tax identification requirements for religious organisations involved in real estate transactions, ensuring that the invoicing entity matches the legal owner of the property.

Lifecycle

2021-11-18PublishedPublished 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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