Hacienda puede eliminar el NIF a los autónomos por incumplir sus obligaciones tributarias. El NIF, número de identificación fiscal, es la manera de identificación tributaria utilizada en España para personas físicas y jurídicas. Eliminarlo supone quitar la identidad a una empresa y dejarla sin posibilidad de operar, ya que no podrá ni enviar una factura, ni pedir una ayuda, ni, en definitiva, realizar cualquier otro tipo de trámite.
La revocación del NIF sirve para asegurar que las sociedades que hay constituidas en España están en funcionamiento. La Agencia Tributaria realiza un control de la actividad administrativa para saber que negocios cumplen sus obligaciones, por lo que también identifica las que no están funcionando. Cuando se detecta esta falta de funcionamiento se procede a la revocación del NIF.
¿Cómo se detecta esta falta?
En el nuevo Real Decreto, el BOE ha recogido todos los supuestos por los que la Agencia Tributaria puede eliminar el NIF de una empresa. En esta norma ha incluido un nuevo caso, y además ha dado la posibilidad a la inspección de revocar el número de identificación no sólo en actuaciones dirigidas al control censal, sino en cualquier tipo de actuación, como por ejemplo una comprobación de IVA o Sociedades. Los supuestos son los siguientes:
- Durante un periodo superior a un año y después de realizar al menos tres intentos de notificación, hubiera resultado imposible la práctica de notificaciones al obligado tributario en el domicilio fiscal.
- No hubiese presentado, durante tres períodos impositivos consecutivos la declaración del Impuesto sobre Sociedades (Modelo 200).
- La sociedad haya sido constituida por uno o varios fundadores, sin que en el plazo de tres meses desde la solicitud del número de identificación fiscal se inicie la actividad económica, ni tampoco los actos que de ordinario son preparatorios para el ejercicio efectivo de la misma, salvo que se justifique la imposibilidad de su aportación.
- Los débitos tributarios de la entidad para con la Hacienda pública del Estado sean declarados fallidos.
- Hubiera comunicado (mediante declaraciones censales) a la Administración Tributaria el desarrollo de actividades económicas inexistentes.
- Se constate que un mismo capital ha servido para constituir una pluralidad de sociedades, de forma que, de la consideración global de todas ellas, se deduzca que no se ha producido el desembolso mínimo exigido por la normativa aplicable.
- Comunique el desarrollo de actividades económicas, de la gestión administrativa o de la dirección de los negocios, en un domicilio aparente o falso, sin que se justifique la realización de dichas actividades o actuaciones en otro domicilio diferente.
Revocación el NIF por fraude fiscal
Otra razón por la que AEAT suele revocar el NIF de un negocio es para evitar que se esté cometiendo fraude y se esté utilizando una sociedad, que no tiene ningún tipo de actividad, para deducirse gastos u optar a algún tipo de ventaja fiscal. Es un fraude fiscal que se conoce como ‘sociedades pantallas’. Es importante evitar que existan este tipo de sociedades.
Revocación el NIF por no depositar las cuentas anuales
Por otro lado, se reconoce una nueva causa de revocación de dicho número en caso de incumplimiento durante cuatro ejercicios consecutivos de la obligación de depositar las cuentas anuales en el Registro Mercantil que solo se podría rehabilitar si se constata su subsanación».
Tenemos un artículo en el blog sobre: Las consecuencias de no realizar el depósito de las cuentas anuales.
Mal cierre
Es muy frecuente que la Agencia Tributaria revoque un NIF a pequeñas sociedades que han dejado de producir y no han sabido cerrar correctamente su negocio. Éstos deciden bajar la persiana de su negocio para siempre sin acompasar esa decisión de un correcto proceso de finalización de la actividad.
El cierre del negocio es responsabilidad del empresario, pero lo termina haciendo la AEAT, pero puede traer consecuencias negativas para los societarios, muchos de ellos autónomos, que lo constituyeron. Cuando Hacienda decide poner en orden lo que el contribuyente no ha hecho, puede que detecte deudas asociadas a esas entidades y que, por tanto, empiece a pedir responsabilidades a los dueños.
Para evitar este tipo de consecuencias es importante cerrar correctamente tu negocio. Es un proceso mas complejo de lo que parece, te dejamos un artículo con todos los pasos: Extinción de una PYME de forma legal.
DATOS DE CONTACTO
En Moya&Emery contamos con un equipo encargado del control contable y fiscal de su negocio como empresa o autónomo para ahorrarle tiempo trabajo y consecuencias legales. Si tiene cualquier tipo de duda puede ponerse en contacto con nosotros para solicitar un asesoramiento.
O rellene nuestro formulario y nos pondremos en contacto con usted.
Moya&Emery, nuestro trabajo es cuidar el tuyo.
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