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BOE-A-2026-4626 ·27 February 2026 ·Resolution Low impact
Tax

Companies with revoked Tax IDs: Mercantile Registry may reject filing of accounts if registration record is closed

The Directorate General for Legal Certainty and Public Faith examines the validity of a registrar's decision to reject the filing of a company's accounts because its Tax ID (CIF) appears as revoked by the Tax Agency (Arts. 6 and 58 RRM). The resolution addresses the impossibility of processing the filing until the registration record is reopened, which requires the simultaneous submission of previous financial years (Arts. 11 and 378 RRM).

In 3 key points

  1. The filing of accounts is prevented if the share capital does not match the registered amount or if the Tax ID is revoked (art. 6 y 58 RRM)
  2. The registration record remains closed until the filing of all outstanding financial years is completed (art. 378 RRM)
  3. The simultaneous submission of previous financial years is required to reopen the registration record (arts. 11 y 378 RRM)

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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