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V0691-25 15 April 2025 · SG de Tributos Criterion in force
OTRO · número de identificación fiscal

Revocation of NIF does not bar notary authorisations or land registrations in execution of a judicial sentence

The consultant asks whether revocation of a company's NIF prevents notaries from authorising deeds or registries from registering land assignments ordered by a judge. The DGT responds that such restrictions apply only when the entity carries out the acts voluntarily.

The question raised

The consultant asks whether, on one hand, the notary has a duty to refrain from authorizing or intervening in the public deed of adjudication of real estate belonging to an entity with a tax identification number that has been revoked in accordance with tax regulations, and, on the other hand, whether there is a prohibition on accessing the Registry for the public deed of adjudication, when the execution of said public deed and its registration in the Registry have been ordered by a judicial authority.

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