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BOE-A-2026-11923 ·3 June 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 (Additional Provision Six of Law 58/2003). The reinstatement means that the NIFs previously revoked have regained operational validity.

In 1 key point

  1. Reinstatement of the NIFs listed in the annex of the resolution (anexo)

How it affects those involved

For the companies and entities listed in the annex, the reinstatement of their NIF allows them to recover full operational and tax capacity following a previous revocation. This enables them to resume commercial operations, file tax returns, and operate normally within the tax system. No retroactive effects regarding the previous revocation are specified, only the current status of reinstatement.

Lifecycle

2026-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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