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V0509-21 ·8 March 2021 ·consulta-vinculante Medium impact
Tax

Filing corporate tax returns as 'inactive' is not grounds for NIF revocation

A query was raised regarding whether filing corporate tax returns without economic activity could lead to the revocation of a Tax Identification Number (NIF). The Directorate-General for Taxes (DGT) ruled that this circumstance does not constitute a legal ground for NIF revocation.

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2021-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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