Tax Flash: Spanish VAT: A non-resident entity might be assigned with two different Spanish tax numbers (NIF)

In the binding tax ruling V1361-16 the Spanish Tax Authorities analyse the situation of a non-resident entity which operates in Spain through a permanent establishment (PE), and at the same time carries out in Spain a different business activity without the intervention of the Spanish PE.

The criterion of the tax ruling is that the non-resident entity needs to obtain from the Spanish Tax Authorities two different tax numbers: one (starting with letter W) for the PE, and another one (starting with letter N) for his activities non intervened by the PE. And the company will have to file the corresponding VAT returns for each tax number in order to deduct (or to be refunded) the Spanish VAT paid.

JOAN PONS 
Abogado economista
jpons@etl.es

Avenida Diagonal 467, 5º 1ª - 08036 Barcelona (Spain)
T. +34 934 961 800
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