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The applicant inquired whether a homeowners' association could use its Tax Identification Number (NIF) for the sale of energy generated by solar panels. The Directorate-General for Taxes (DGT) ruled that the association's NIF may only be used by the association itself and that, if the participants constitute a separate community of property, that entity must obtain its own NIF.
Cuestión planteada 1. ¿Se puede utilizar el NIF de la comunidad de propietarios en régimen de propiedad horizontal en la actividad de generación de energía eléctrica mediante placas solares y posterior venta de dicha energía?
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