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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.
Cuestión planteada 1. Con motivo de la transformación en consorcio, ¿es necesario cambiar, modificar o sustituir el actual NIF del Centro?
El NIF asignado a personas jurídicas es invariable salvo que cambie su forma jurídica o nacionalidad. Si la transformación del centro implica un cambio en su forma jurídica, será necesaria la variación del NIF. Dicha modificación debe solicitarse mediante declaración censal para cambiar la forma jurídica a organismos públicos con personalidad jurídica.
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