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NIF: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2022

Current position

Obtaining a NIF (Tax Identification Number) is a requirement for entities without legal personality, such as municipal political groups or entities formed by joint owners, to carry out their tax relations. In the case of civil societies, fiscal legal personality is acquired by manifesting itself before the Administration through a public deed or a private document provided to obtain the NIF. To be a taxpayer for Corporate Income Tax (IS), in addition to the NIF, the entity must have a commercial purpose.

The DGT's position remains constant regarding the function of the NIF as a mechanism for manifesting legal personality before the Administration. The analyzed rulings do not show a change in criterion, but rather apply the concept of obtaining a NIF to different scenarios: civil societies, political groups, and joint owners. The doctrine is stable in that the NIF is the vehicle for entities without legal personality to assume tax obligations.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V3552-20 14 Dec 2020

Municipal political groups must have own NIF for tax purposes

SG de Tributos
grupos políticosnifentidades sin personalidad jurídicamodelo 347obligado tributario LGT — Ley 58/2003 General Tributaria art. 35.4LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V4307-16 6 Oct 2016

Community of property taxed via income attribution rather than Corporation Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilpersonalidad jurídicaatribución de rentascomunidad de bienes LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 6.1
Affects CompanyExpat · Non-residentIndividual

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