Skip to content
V0701-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Notary may authorise a public deed ordered by a judge even if the entity's NIF has been revoked

A notary asks whether the prohibition on authorising public instruments applies when a deed is ordered by a judicial authority. The DGT responds that the prohibition does not apply in this case.

In 6 key points

How it affects those involved

The prohibition on notaries authorising public documents does not apply when such documents are issued under judicial order, even if the entity's NIF has been revoked.

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact