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BOE-A-2026-1465 ·21 January 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) for the entities listed in the resolution's annex. 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 NIF validity for the listed companies and cooperatives.

In 2 key points

  1. Revocation of the NIFs of the entities listed in the resolution's annex (Anexo)
  2. Procedure based on the sixth additional provision of Law 58/2003 (General Tax Law) (art. 4 disp. adicional sexta Ley 58/2003)

How it affects those involved

The revocation means that the listed companies and cooperatives can no longer use their current tax identification numbers, which may affect their legal and fiscal standing.

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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