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V0144-21 1 February 2021 · SG de Tributos Criterion in force
OTRO · número de identificación fiscal

Tax ID number changes if a community of property modifies its legal form into a company

A taxpayer has inquired whether the Tax Identification Number (NIF) of a community of property would change upon transforming into a limited liability company. The Directorate-General for Taxes (DGT) has ruled that a change in legal form entails a change in the tax identification number.

The question raised

Question posed: Whether the NIF would vary.

The DGT's ruling

The NIF assigned to legal entities and entities without legal personality remains invariable despite modifications, unless their legal form or nationality changes. Therefore, if a community of property modifies its legal form, it must communicate the modification and the assigned NIF will vary.

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