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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.
Cuestión planteada El consultante plantea si opera, por un lado, el deber del notario de abstenerse de autorizar o intervenir la escritura pública de adjudicación de fincas de una entidad con número de identificación fiscal revocado de conformidad con la normativa tributaria, y, por otro lado, la prohibición de acceso al Registro de la escritura pública de adjudicación, cuando el otorgamiento de dicha escritura pública y su inscripción en el Registro hayan sido ordenados por la autoridad judicial.
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