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A German company with a permanent establishment in Spain asks which NIF should be included on invoices for industrial plant construction. The DGT responds that the NIF of the permanent establishment must be used if it provides technical and human resources for the operation, or the head office's NIF if it only carries out administrative support tasks.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo. Numero de Identificación Fiscal (NIF) a consignar en la factura emitida (sede o establecimiento).
Si la entidad no residente utiliza los medios materiales y humanos de su establecimiento permanente para realizar la operación, las facturas deben consignar el NIF de dicho establecimiento. Si el establecimiento se utiliza exclusivamente para tareas administrativas auxiliares, como la facturación o contabilidad, se debe usar el NIF de la sede en el extranjero. En caso de error, se debe proceder a la rectificación mediante factura rectificativa.
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