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A tourist accommodation professional inquired whether they must include the Tax Identification Number (NIF) of all customers, particularly foreigners, and if they are required to verify such data. The Directorate-General for Taxes (DGT) ruled that for simplified invoices, the recipient's Tax ID is only mandatory if the customer requests it to exercise their tax rights.
Cuestión planteada Pretende conocer si es preceptivo cumplimentar el Número de identificación fiscal de todos los clientes en las facturas que expida, sobre todo en los casos de personas extranjeras, por la complejidad que implica el hecho de que algunos se nieguen a proporcionárselo. Asimismo, conocer si debe verificar por sí mismo los datos que le proporcionan los clientes.
En facturas simplificadas, la consignación del NIF del destinatario solo es obligatoria cuando el cliente, ya sea empresario o consumidor, lo exija para el ejercicio de cualquier derecho de naturaleza tributaria. En los demás casos, no es necesaria tal mención. Para facturas ordinarias, el NIF es obligatorio cuando la operación se entiende realizada en el territorio de aplicación del Impuesto y el emisor está establecido en él.
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