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V2537-24 10 December 2024 · SG de Tributos Criterion in force
OTRO · notificación electrónica

Limited companies may receive notifications in person if their Tax ID has been revoked

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.

The question raised

Proceed to answer the question raised through a binding consultation regarding how I should carry out the indicated procedures

The DGT's ruling

Legal entities, such as limited liability companies, are required to receive notifications by electronic means. However, in the event of the impossibility of using electronic means due to a revoked Tax Identification Number (NIF), the legal representative may appear in person to receive the notification by non-electronic means. To recover the capacity to receive electronic notifications, the entity must obtain the Legal Entity Representation Certificate from the FNMT.

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