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V2537-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Limited companies may receive notifications in person if their Tax ID has been revoked

A limited liability company with a revoked Tax ID (NIF) has enquired about how to receive notifications in order to reinstate its identification. The Directorate-General for Taxes (DGT) explains that although companies are required to use electronic means, personal appearance is permitted to receive notifications through non-electronic methods.

In 6 key points

How it affects those involved

This clarification provides a procedural alternative for companies facing administrative hurdles due to revoked tax identification, allowing for manual notification processes to facilitate legal rehabilitation.

Lifecycle

2024-12-10PublishedPublished 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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