Skip to content
BOE-A-2026-11924 ·3 June 2026 ·Resolution Low impact
Tax

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

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

In 2 key points

  1. Revocation of the NIF of the entities listed in the resolution's annex (anexo)
  2. Procedure based on the sixth additional provision of Law 58/2003 (disposición adicional sexta 4)

How it affects those involved

For the companies listed in the annex, the revocation of their NIF means the loss of their capacity to operate for tax purposes and to carry out administrative procedures. For third parties maintaining commercial relationships with these entities, it poses a risk of nullity in transactions and necessitates verifying the validity of the NIFs of suppliers or clients to avoid tax contingencies.

Lifecycle

2026-06-03PublishedPublished 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