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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.
Cuestión planteada Se proceda a contestar a la cuestión planteada mediante consulta vinculante de como debo realizar los trámites indicados
Las personas jurídicas, como las sociedades de responsabilidad limitada, están obligadas a recibir notificaciones por medios electrónicos. Sin embargo, ante la imposibilidad de usar medios electrónicos por tener el NIF revocado, el representante legal puede comparecer personalmente para recibir la notificación por medios no electrónicos. Para recuperar la capacidad de recibir notificaciones electrónicas, la entidad debe obtener el Certificado de Representación de Persona Jurídica de la FNMT.
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