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A self-employed professional enquired whether they could use a Tax Identification Number (NIF) belonging to an unincorporated entity (using a trade name) to protect their personal data. The Directorate General for Taxes (DGT) ruled that this is not possible, as the law must expressly declare the entity as a taxpayer.
Cuestión planteada Si la entidad que plantea el consultante puede obtener un número de identificación fiscal.
Para que una entidad sin personalidad jurídica obtenga un NIF, debe cumplir dos requisitos: que una ley la declare obligada tributaria y que constituya una unidad económica o patrimonio separado. La actividad profesional de una sola persona física no tiene un precepto legal que la declare entidad sin personalidad jurídica obligada tributaria, independientemente de que use un nombre comercial. Los particulares no pueden alterar el elemento subjetivo de la obligación tributaria mediante convenios o voluntad propia.
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