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V1357-22 14 June 2022 · SG de Tributos Criterion in force
IVA · entidad sin personalidad jurídica

Provisional NIF available for entities without legal personality

An association inquires about census procedures for an entity with rental attribution whose start is delayed due to works. The DGT clarifies the process for assigning a provisional NIF and census registration obligations.

The DGT's ruling

Entities without legal personality and their members must apply for a NIF and registration in the Census of Entrepreneurs, Professionals, and Withholders prior to the commencement of activity, the execution of operations, or the hiring of personnel. In the case of taxation under the objective estimation method or the simplified VAT regime, modules shall only be computed from the days of actual employment or real use of the activity, excluding days of premises preparation.

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