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A query was raised regarding whether a works council can apply for a Tax Identification Number (NIF) to hold a bank account. The Directorate General for Taxes (DGT) ruled that, as it is not a legal entity nor does it constitute a separate estate subject to taxation, it cannot obtain such a number.
Cuestión planteada Si un comité de empresa puede solicitar y obtener el Número de Identificación Fiscal para ser titular de una cuenta corriente.
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