Consequences of the revoked NIF in registry access

On 18th September 2024, the General Directorate of Legal Certainty and Public Faith, addressed an appeal against the qualification of the Property Registrar of Huelva No. 1, which suspended the registration of two deeds of sale due to the suspension of the Tax Identification Number (NIF) of the intervening entities.

The deeds in question, authorised in 2010 and 2012 by the notary, documented the sale of a parking space. The first deed reflected the sale of ‘Promotora Inversiones Onubenses 2010, S.A.U.’ to ‘Servicios Funerarios Servife, S.L.’, while the second reflected the subsequent sale to a natural person. When both deeds were filed for registration in 2024, the registrar suspended their registration due to the revocation of the tax identification number (NIF) of the selling entities.

The appellant argued that, at the time of purchase, the selling company’s NIF had not been revoked. However, the Directorate General confirmed the decision, pointing out that the revocation of the NIF, published in the ‘Boletín Oficial del Estado’ (Official State Gazette), implies a ban on access to any public register for the entities affected, unless said NIF is reinstated. This prohibition is applicable even if the revocation is subsequent to the granting of the deed, affecting any transfer made by an entity with the revoked NIF.

The basis of this decision is the sixth additional provision of General Taxation Law 58/2003, which establishes that the revocation of the NIF entails the notary’s abstention from authorising public instruments and the prohibition of access to public registers. Therefore, until the selling entity’s NIF is reinstated, the registration of the sale is not valid. The resolution emphasises the importance of NIF reinstatement as an essential requirement for the registration of deeds executed by entities with a revoked NIF.

The Directorate General explained that the revocation of the NIF not only has fiscal effects, but also affects the legal security of real estate and commercial transactions. The NIF is an essential element for the identification of legal persons, and its revocation generates a presumption of inactivity that prevents the validity of the acts granted by the affected entity.

Consequently, the registration of the sale in the Property Registry is inadmissible until the reinstatement of the NIF is proven, thus guaranteeing that the entities involved comply with the legal requirements for the validity of their operations.