Retrieval of NIF
Retrieve your tax identification number
The National Agency for Tax Administration is currently “purging its census” so that only companies that are really active in the commercial or economic world maintain their full legal-fiscal life. It understands that such companies have often simply been abandoned by their administrators and members without completing the legal acts provided for in cases of termination, extinction and dissolution of the legal person, which leaves room for fraud by these apparently inactive companies being used in different ways.
As a result, the objective set by the tax agency is to revoke the tax number (CIF) and close the registration page of such entities at the Companies Registry, preventing them from trading and thus avoiding this alleged “nest of fraud”.
What are the consequences of a tax number (NIF) being revoked?
Publication of the revocation of the assigned tax number (NIF) in the Official State Gazette will render the number invalid for tax identification purposes, with all that this implies.
Section 4 of Additional Provision 6 of Law 58/2003, the General Tax Act (in Spanish, the “LGT”), gives the main effects of a tax number (NIF) being revoked, which can be summarised as follows:
– closing of the registration page, with it not being possible to make more entries in the corresponding public registry;
– debits or credits no longer possible in accounts or deposits opened with banks;
– no option for obtaining the certificate of being up to date with tax obligations;
– removal from the Register of Intra-Community Operators (ROI), exporters and other economic operators.
