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V0701-25 15 April 2025 · SG de Tributos Criterion in force
OTRO · revocación del nif

Notary may authorise a public deed ordered by a judge even if the entity's NIF has been revoked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

The question raised

Question posed The consultant is a notary who asks whether the prohibition on authorizing or intervening in any public instrument of an entity with a revoked tax identification number, in accordance with tax regulations, applies when the execution of the public deed is ordered by a judicial authority.

The DGT's ruling

The prohibition on executing public instruments of an entity with a revoked NIF refers to deeds that the entity intends to execute voluntarily. In the case of an execution ordered by a judicial authority in enforcement of a final judgment, the notary's duty of abstention provided for in the sixth additional provision of the LGT and article 23 of the Notary Law is not applicable.

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