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A query was raised regarding whether the revocation of a holder's Tax Identification Number (NIF) prevents abandoned bank balances and deposits from being reported and transferred to the Treasury. The Directorate-General for Tax (DGT) ruled that the regulations governing abandoned assets constitute an exception that permits such transfers.
This ruling ensures that the process for recovering abandoned assets remains uninterrupted by the administrative status of a holder's tax identification, maintaining the flow of funds to the public treasury.
The tax team reviews your specific situation.
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