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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.
Cuestión planteada
Una interpretación teleológica del artículo 18 de la Ley 33/2003, en consonancia con la disposición adicional sexta de la LGT, permite concluir que los saldos y depósitos en metálico abandonados deben ser objeto de comunicación e ingreso en el Tesoro. Esto se debe a que dicha actuación constituye una excepción adicional a las prohibiciones de la normativa tributaria cuando el NIF ha sido revocado.
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