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BOE-A-2026-1464 ·21 January 2026 ·Resolution Low impact
Tax

Listed companies: reinstatement of tax identification numbers (NIF)

The State Tax Administration Agency has published the reinstatement of the tax identification numbers (NIF) for the entities listed in the annex to 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 of these companies are once again operational after having been previously revoked.

In 2 key points

  1. Reinstatement of the NIFs listed in the annex to 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 listed in the annex, the reinstatement of their NIF allows them to recover their fiscal and administrative operational capacity before the Administration. This directly affects their ability to carry out commercial, tax, and registration operations that require an active NIF. For third parties operating with these companies, it is necessary to verify the validity of their NIF in the annex to ensure the validity of their legal relationships.

Lifecycle

2026-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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