Consultation of cancelled and reinstated NIF (Personal Tax ID) numbers

Law 36/2006, of November 29, on measures for the prevention of tax fraud, represented an important advance in the regulation of the revocation of the tax identification number by adding a new section 4 to the sixth Additional Provision of Law 58/2003, General Tax Law (LGT) to establish the effects of the revocation of the NIF; this same section was amended by Act 34/2015, of 21 September, partially amending the LGT.

Law 11/2021, of July 9, on measures to prevent and combat tax fraud, has again modified section 4 of the sixth Additional Provision of Law 58/2003, General Tax Law (LGT), its current wording being as follows:

«The publication of the revocation of the assigned tax identification number in the "Official State Gazette" will determine the loss of validity for identification purposes of said number in the fiscal field.

Likewise, the above publication will determine that credit institutions will not make charges or payments in bank accounts or deposits in which the holders of said revoked numbers appear as holders or authorized persons, unless the tax identification number is rehabilitated.

When the revocation refers to the tax identification number of an entity, its publication in the "Official State Gazette" will imply the notary's abstention from authorizing any public instrument relating to declarations of will, legal acts that imply the provision of consent, contracts and legal transactions of any kind, as well as the prohibition of access to any public register, including those of an administrative nature, unless the tax identification number is rehabilitated. The public registry in which the entity affected by the revocation is registered, depending on the type of entity in question, will proceed to extend a marginal note on the sheet open to said entity in which it will be stated that, from now on, no registration affecting it may be made, unless the tax identification number is rehabilitated.

Exceptionally, the essential procedures for the cancellation of the marginal note referred to in the previous paragraph will be permitted.

Likewise, all registration certificates of the entity holding the revoked number must state that it is revoked.

The provisions of this section will not prevent the Tax Agency from requiring compliance with outstanding tax obligations. However, the admission of self-assessments, declarations, communications or documents containing a revoked tax identification number will be subject, in accordance with the terms established by regulations, to the rehabilitation of said tax identification number.

The General Regulation on actions and procedures for tax management and inspection and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of July 27 (hereinafter, RGAT) dedicates article 147 to collecting the regulation of the revocation of the NIF.

The effects of the revocation of NIF carried out in accordance with the provisions of section 4 of the Sixth Additional Provision of Law 58/2003, General Tax Law (LGT) and article 147 of the RGAT, are:

1. Publication of the revocation of the NIF in the Official State Gazette, which determines its loss of validity for identification purposes in the tax field until said number is rehabilitated.
2. Impossibility of making registrations in the corresponding public registry, unless the tax identification number is rehabilitated.
3. Abstention of the notary from authorizing any public instrument relating to declarations of will, legal acts that imply the provision of consent, contracts and legal transactions of any kind, as well as the prohibition of access to any public register, including those of an administrative nature, unless the tax identification number is rehabilitated.
4. The registry certifications of the entity that owns the revoked number will indicate that it is revoked.
5. Impossibility of carrying out credits and debits in accounts or open deposits in credit institutions.
6. The inability to obtain a certificate proving that the taxpayer is up to date with tax obligations.
7. De-registration from the Register of intra-Community operators (RIO) and the Monthly Refund Register (REDEME).

Yes. Revocation of a company's Tax ID does not have to be irreversible. If the circumstances that caused the revocation disappear, the Tax ID can be re-established.

To do this, the company must request it in writing to the Tax Administration and provide the documentation that irrefutably proves that it will develop a licit and real economic activity, with a real corporate purpose in which business is managed and directed, providing coherent registry information that can be confirmed.

Yes. In "Query of revoked and rehabilitated NIFs" you can obtain a file with the list of NIFs that are revoked or that have been rehabilitated, at the time of making the query. This list only includes NIF (Personal Tax ID) revoked after 1st December 2006, which have been published in the Official State Gazette.

In addition, you can use the procedure "Query by NIF of legal entities" , available in the route "All procedures / Census, NIF and tax address / Census / Forms 036 and 037. Census of business owners, professionals and withholding agents - Census declaration of registration, modification and deregistration and simplified census declaration" to check whether a specific NIF is revoked or not, as well as, where applicable, the date of publication of the revocation in the BOE. This query includes all NIF numbers that have been revoked, before or after 1 December 2006.