Registration of a property sale denied because the seller company's NIF was revoked when presented to the Registry
10 Aug 202649 views
Who is affected:
Buyers of real estate whose selling company has its NIF revoked by the Tax Authority
Summary
A buyer cannot register his home because the company that sold it to him in 2022 had its NIF revoked in 2025. The General Directorate confirms that the prohibition applies even though the deed is prior to the revocation.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith resolves an appeal against the negative qualification of the Property Registry of Pontevedra nº 2, which denied registration of a 2022 property sale because the NIF of the selling company was revoked by the AEAT in December 2025. In accordance with the sixth ad…
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