Skip to content
BOE-A-2026-16324 ·27 July 2026 ·Resolution not-relevant
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 (Art. 4). Reinstatement means that the NIFs, which were previously revoked, are once again valid following the corresponding agreement.

In 1 key point

  1. Reinstatement of NIF in accordance with the sixth additional provision of the General Tax Law (art. 4 de la disposición adicional sexta de la Ley 58/2003)

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 before the Administration. This marks the end of the revocation of their tax identification, enabling them to carry out operations and procedures using their usual NIF.

Lifecycle

2026-07-27PublishedPublished 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