2023-04-20 16:57:59
With the objective of strengthen the fight against tax fraudTreasury has decided clean up the business census to check which ones are active and which ones are not. After this inspection, the Tax Agency could revoke the NIF of inactive companies, a measure used to control administrative activity and put an end to so-called zombie or ghost businesses.
Royal Decree 249/2023 of this April contemplates all the cases in which the Tax Agency has the right to eliminate the NIF of self-employed companies and small businesses. Suppressing their identity leaves them without the possibility of carrying out any type of operation or procedure.
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Even without having any activity, companies in Spain are required to present Corporation Tax (IS) and, if applicable due to their nature, annual balance of accounts, something that many do not do if they do not operate.
In any case, NIF revocations from the Tax Agency do not occur without prior notice to the company. If it does not collect it, it is published in the BOE. These revocations are not irreversible and if the causes that motivated them disappear, they can be re-enabled.
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