{"id":748,"date":"2014-07-11T08:58:06","date_gmt":"2014-07-11T08:58:06","guid":{"rendered":"https:\/\/www.escura.com\/blog-escura\/?p=748"},"modified":"2014-07-11T08:58:06","modified_gmt":"2014-07-11T08:58:06","slug":"nif-socios-extranjeros","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/nif-socios-extranjeros\/","title":{"rendered":"NIF socios extranjeros"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2014\/02\/iStock_000010896706Large.jpg\"><img decoding=\"async\" class=\" wp-image-411 alignleft\" alt=\"iStock_000010896706Large\" src=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2014\/02\/iStock_000010896706Large-300x286.jpg\" width=\"240\" height=\"229\" \/><\/a>Les recordamos mediante la presente circular que el RD 1065\/2007, de 27 de julio, \u00a0se establece la obligaci\u00f3n de disponer de un n\u00famero de identificaci\u00f3n fiscal (NIF) a las <b>personas jur\u00eddicas extranjeras.<\/b><\/p>\n<p style=\"text-align: justify;\">Una reciente Resoluci\u00f3n de la Direcci\u00f3n General de los Registros y del Notariado dispone que una <span style=\"text-decoration: underline;\">Sociedad extranjera que sea Socia \u00danica de una Sociedad Espa\u00f1ola<\/span> debe estar dotada del correspondiente n\u00famero de identificaci\u00f3n fiscal.<\/p>\n<p style=\"text-align: justify;\">Hasta el momento las Sociedades con estas caracter\u00edsticas pod\u00edan seguir operando sin el NIF Espa\u00f1ol, sin embargo las \u00faltimas resoluciones y actuaciones est\u00e1n denegando operaciones de transcendencia tributaria por no disponer del NIF y todo apunta a que cada vez se exigir\u00e1 con mayor rigor.<\/p>\n<p style=\"text-align: justify;\">Es preciso informarles que en los pr\u00f3ximos a\u00f1os la Administraci\u00f3n Tributaria puede denegar la presentaci\u00f3n del Impuesto sobre Sociedades cuando los socios que sean sociedades extranjeras no dispongan del correspondiente NIF espa\u00f1ol, por lo que es recomendable que las sociedades extranjeras que en la actualidad no lo tengan, lo tramiten ante la Administraci\u00f3n Tributaria.<\/p>\n<p style=\"text-align: justify;\">Por \u00faltimo, advertirles que este a\u00f1o el programa de Dep\u00f3sito de Cuentas Anuales requiere incorporar el NIF espa\u00f1ol de las sociedades dominantes extranjeras.<\/p>\n<p style=\"text-align: justify;\">A trav\u00e9s del siguiente link se puede consultar el RD 1065\/2007 de 27 de julio de las actuaciones y los procedimientos de gesti\u00f3n e inspecci\u00f3n tributaria y desarrollo de las normas comunes de los procedimientos de aplicaci\u00f3n de los tributos.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984\">http:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les recordamos mediante la presente circular que el RD 1065\/2007, de 27 de julio, \u00a0se establece la obligaci\u00f3n de disponer de un n\u00famero de identificaci\u00f3n fiscal (NIF) a las personas jur\u00eddicas extranjeras. Una reciente Resoluci\u00f3n de la Direcci\u00f3n General de los Registros y del Notariado dispone que una Sociedad extranjera que sea Socia \u00danica de una Sociedad Espa\u00f1ola debe estar dotada del correspondiente n\u00famero de identificaci\u00f3n fiscal. Hasta el momento las Sociedades  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-748","post","type-post","status-publish","format-standard","hentry","category-fiscal-contable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Escura. Abogados y Economistas<\/title>\n<meta name=\"description\" content=\"Bufete de abogados y economistas. 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