The Directorate General for Legal Certainty and Public Faith confirms that the revocation of an entity's Tax Identification Number (NIF) by the Tax Agency prevents the registration of any deed for the transfer of real estate (Art. 254.2 LH). This prohibition applies at the time of presentation to the Land Registry, regardless of whether the NIF was valid when the deed was executed (Sixth Additional Provision of Law 58/2003). To allow registration, it is imperative to reinstate the NIF through the prescribed legal channels.
For companies with a revoked NIF, the ability to transfer property through the Land Registry is blocked, undermining the legal certainty of sale transactions (Sixth Additional Provision of Law 58/2003). Buyers of these properties will be unable to register their ownership until the seller reinstates their NIF or such reinstatement is obtained through proceedings with the Tax Agency or via the courts. The Land Registry is obliged to refrain from making entries if the NIF of the appearing parties is not listed as active (Art. 254.2 LH).
The administrative team reviews your specific situation.