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V2308-17 12 September 2017 · SG de Tributos Criterion in force
OTRO · número de identificación fiscal

Change of Tax Identification Number (NIF) required when an entity transforms into a consortium

A query was raised regarding whether the transformation of a centre into a consortium necessitates a change to its Tax Identification Number (NIF). The Directorate-General for Tax (DGT) ruled that if a change in legal form occurs, the NIF must be updated via a census declaration.

The question raised

1. In view of the transformation into a consortium, is it necessary to change, modify, or replace the current NIF of the Center?

The DGT's ruling

The NIF assigned to legal entities is invariable unless there is a change in their legal form or nationality. If the transformation of the Center implies a change in its legal form, a variation of the NIF will be necessary. Such modification must be requested through a census declaration to change the legal form for public bodies with legal personality.

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