Skip to content
BOE-A-2026-11247 ·25 May 2026 ·Resolution Low impact
Tax

Listed companies: reinstatement of tax identification numbers (NIF)

The Spanish Tax Agency has published the reinstatement of the tax identification numbers (NIF) for the entities listed in the annex of the resolution. This measure is adopted in accordance with the sixth additional provision of the General Tax Law (Art. 4). Reinstatement means that the NIFs previously revoked have regained operational validity for the affected entities.

In 2 key points

  1. Reinstatement of the NIFs listed in the annex of the resolution (anexo)
  2. Procedure based on the sixth additional provision of Law 58/2003 (art. 4 disp. adicional sexta Ley 58/2003)

How it affects those involved

For the companies and cooperatives listed in the annex, the reinstatement of their NIF allows them to recover their capacity to operate fiscally following a prior revocation. This directly affects their ability to issue invoices, carry out administrative procedures, and maintain regular economic activity. The effect is the normalisation of their tax status before the Spanish Tax Agency.

Lifecycle

2026-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact