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The Directorate General for Legal Certainty and Public Faith has confirmed the refusal to register the removal of a director due to the company's tax status. The entity is listed as provisionally deregistered in the Ministry of Finance's Index of Entities (Art. 119 Law 27/2014) and has had its Tax Identification Number (CIF) revoked (Law 58/2003). These circumstances prevent any entries from being made in the company's registry file, except for very limited exceptions which do not include changes in administration.
Companies currently under provisional deregistration in the Index of Entities or with a revoked CIF are blocked from updating their information at the Mercantile Registry (Art. 119 Law 27/2014). This prevents the legal formalisation of the removal or appointment of directors, creating legal uncertainty regarding the company's representation. Furthermore, the failure to file annual accounts (Art. 282 LSC) acts as an additional obstacle to the registration of entries.
The tax team reviews your specific situation.
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