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V3552-20 14 December 2020 · SG de Tributos Criterion in force
OTRO · grupos políticos

Municipal political groups must have own NIF for tax purposes

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.

The DGT's ruling

Municipal political groups are entities without legal personality according to Article 35.4 of the LGT and must possess a NIF for their tax relations. The assigned NIF shall remain invariable as long as the group remains constituted, regardless of changes in its composition. The obligation to file Form 347 will depend on whether they carry out business or professional activities or whether the assumptions of the RGAT are met. Regarding procedural standing, they could file appeals if they fall within the categories of taxpayers with affected legitimate interests.

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