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Thursday, 27 January 2022 07:27

What to do if my company's NIF has been revoked?

What to do if my company's NIF has been revoked?

According to tax regulations, it is possible to revoke the NIF of a company, with the objective, as explained in the plans of the Tax Agency (AEAT) of "purifying the censuses".

This strategy of "census purging" seeks to avoid the use of supposedly inactive companies to commit fraud and to prevent the existence of "zombie" companies in our country.

During the year 2021, and due to a very broad interpretation of the regulations, the AEAT revoked a multitude of NIF, being the rehabilitation process complex and slow.

The revocation of the NIF has several effects, all of them of great transcendence:

The NIF ceases to be valid and, therefore, the company can no longer operate normally.

Financial institutions will no longer have any relationship with a company whose NIF has been revoked. This also means that they will freeze their accounts, and the balances in the company's accounts cannot be disposed of until the NIF is reinstated.

Any act related to the participations or shares of the company is prohibited, and it is not possible to access any public registry; therefore, it is not possible to change the administrator, to empower people or to file the annual accounts in the registry.

As we see, therefore, the revocation of the NIF entails a very important problem, being surely one of the most complex effects the freezing of the company's funds.

In case they revoke the NIF of your company, it is necessary to present a document of allegations and to carry out a follow-up of the file, with the purpose of being able to contribute all the additional documentation that can be required by the AEAT to be able to rehabilitate the NIF.

However, it must be taken into account that, due to the important cleaning of the census carried out by the AEAT in this fiscal year 2021, a company may take several months to reinstate its NIF, a fact that may entail serious damages.

In the event that the action of revocation of the NIF was completely disproportionate and entailed a serious damage, the opening of a file of patrimonial responsibility could be requested, in order to obtain, from the administration, the compensation due for an incorrect action.

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