Skip to content
BOE-A-2026-11248 ·25 May 2026 ·Resolution Low impact
Tax

Listed companies: revocation of tax identification numbers (NIF) by the AEAT

The Spanish Tax Agency (AEAT) has published the revocation of the tax identification numbers (NIF) of the entities listed in the annex to the resolution. This measure is taken in accordance with the sixth additional provision of the General Tax Law (Art. 4). The revocation results in the loss of the NIF's validity for tax operations.

In 2 key points

  1. Revocation of the NIF of the entities listed in the annex to the resolution (anexo)
  2. Procedure based on the sixth additional provision of Law 58/2003 (General Tax Law) (art. 4 de la disp. adicional sexta de la Ley 58/2003)

How it affects those involved

For the companies listed in the annex, the revocation of their NIF means they are unable to carry out economic transactions, file tax returns, or exercise tax rights under said identification. For third parties and suppliers, it presents a risk of operating with entities that lack valid tax capacity, which could lead to non-deductibility of expenses or issues within the payment chain.

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