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The consultant asks whether municipal political groups need a separate NIF and their resulting tax obligations. The DGT responds that as entities without legal personality constituting a separate economic or patrimonial unit, they must have a NIF.
Cuestión planteada
Los grupos políticos municipales son entidades del artículo 35.4 de la LGT y deben solicitar NIF para sus relaciones de naturaleza o trascendencia tributaria. El NIF será invariable mientras el grupo permanezca constituido. Su obligación de presentar el modelo 347 dependerá de si desarrollan actividades empresariales o profesionales o si se cumplen los supuestos del RGAT. Respecto a la legitimación, si se subsumen en las categorías del artículo 232.1 de la LGT, podrán interponer recursos.
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