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A Dutch company with a permanent establishment in Spain requested clarification on which Tax Identification Number (NIF) to use when issuing credit notes for transactions previously conducted under an old NIF. The Directorate-General for Taxes (DGT) ruled that the new NIF assigned to the permanent establishment must be used.
Cuestión planteada Se cuestiona por el número de identificación fiscal con el que debe expedir unas facturas rectificativas de otras facturas que originariamente fueron expedidas con el número de identificación antiguo.
Las facturas emitidas por un establecimiento permanente deben consignar su propio NIF. Si se emiten facturas rectificativas de operaciones realizadas con un NIF anterior, deben consignarse los datos del nuevo NIF asignado al establecimiento permanente. Este nuevo NIF será el que se utilice para las declaraciones-liquidaciones de IVA y las obligaciones de SII.
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