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An investment society asks whether it can exempt non-resident clients from disclosing their NIF when operating with investment funds. The DGT confirms this is possible if certain investment account requirements are met.
Cuestión planteada 1. ¿Puede aplicar las excepciones a la obligación de exigencia del número de identificación fiscal (NIF) a dichos clientes no residentes al amparo de los párrafos b) y f) del artículo 27.2 y de los apartados 7 y 9 del artículo 28 del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio (BOE de 5 de septiembre), en adelante RGAT?
Los clientes no residentes no tienen la obligación de suministrar su NIF para operaciones con instituciones de inversión colectiva si las adquisiciones o transmisiones se realizan a través de cuentas de valores que cumplan dos requisitos: estar a nombre de personas o entidades que hayan acreditado su condición de no residentes y que sus rendimientos no se satisfagan a un establecimiento de su titular en España. La condición de no residente debe acreditarse mediante certificado de residencia fiscal o declaración ajustada al modelo oficial.
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