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V0633-19 25 March 2019 · SG de Tributos Criterion in force
OTRO · cesión de uso de viviendas

Official documents such as passports may be used to identify users of tourist accommodation

A query was made regarding which documents are valid for identifying lessees of tourist accommodation and how long copies must be retained. The Directorate-General for Traffic (DGT) ruled that any official document is valid and that copies must be kept in accordance with tax limitation periods.

The DGT's ruling

To comply with the identification of assignees, any official document that allows for full identification is valid, such as the DNI, NIE, or passport. A copy of the beneficiaries' identification document must be kept as long as it has tax relevance, in accordance with the statute of limitations set forth in Article 66 of the LGT.

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