The Directorate General for Legal Certainty and Public Faith examines the suspension of the registration of a director's resignation due to the company's tax status (Art. 119 Law 27/2014). The Mercantile Registrar denied the registration because the company's tax ID (CIF) has been revoked and its registry sheet is closed due to failure to file annual accounts (Art. 282 LSC). The resolution addresses the distinction between a marginal note of closure for failure to file accounts and the revocation of the tax ID (NIF), which entails a prohibition on accessing public registries and notary abstention (Art. 4 Additional Provision Six of Law 58/2003).
For companies whose tax ID (NIF) is revoked, a critical operational block occurs: notaries must abstain from authorising public instruments and access to public registries is prohibited (Art. 4 Additional Provision Six of Law 58/2003). Companies with closed registry sheets due to failure to file annual accounts also face the suspension of registrations for changes in administration (Art. 282 LSC). This prevents the regularisation of the company's governance structure until the tax or accounting defects are rectified.
The tax team reviews your specific situation.