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A tourism professional asks whether they must include the customer's NIF for all clients and whether refusing a foreign customer's request constitutes a tax breach. The DGT responds that the obligation depends on the type of invoice and whether the customer requests it.
Cuestión planteada Si es preceptivo cumplimentar el Número de identificación fiscal de todos los clientes en las facturas que expida, y en el caso de que algún cliente principalmente extranjero se niegue a proporcionárselo, si estaría incurriendo en un incumplimiento de sus obligaciones tributarias y podría dar lugar a la comisión de una infracción tributaria por parte del consultante.
En facturas ordinarias, el NIF del destinatario es obligatorio si la operación se realiza en territorio español y el cliente tiene un NIF español o de la UE. En facturas simplificadas, el NIF solo es obligatorio si el destinatario es empresario o profesional y lo exige, o si es un consumidor y lo solicita para ejercer derechos tributarios. La negativa del cliente no exime al emisor de su deber de facturación cuando el NIF sea exigible, pudiendo derivar en infracción tributaria.
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