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A company sought guidance on which surnames to include in invoices and registration books after a British client claimed to have adopted her spouse's surname. The DGT ruled that preference must be given to the data contained in current official identity documents.
Cuestión planteada Datos que deben incluirse en las facturas y libros registros respecto de los apellidos de una clienta británica que dice que ha adoptado el de su cónyuge.
Para la consignación del nombre y apellidos del destinatario en facturas y libros registro, se debe atender con carácter preferente al que figure en documentos oficiales de identidad vigentes (DNI, NIF, TIE, NIE o pasaporte). En caso de extranjeros, se utilizará el que conste en su pasaporte u otro documento de identidad expedido por las autoridades de su país.
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