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BOE-A-2026-16900 ·3 August 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 (pursuant to the sixth additional provision of Law 58/2003). This measure ensures that NIFs previously revoked are once again valid following the corresponding reinstatement agreement. The resolution is issued in accordance with the framework of Law 11/2021 on measures to prevent and combat tax fraud.

In 1 key point

  1. Reinstatement of the NIF for the entities listed in the annex of the resolution (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 their operational and tax capacity before the Administration. This means they can resume conducting business, issuing invoices, and fulfilling their tax obligations after having lost their identification validity. For other economic operators, it represents the normalisation of the tax status of these counterparties.

Lifecycle

2026-08-03PublishedPublished 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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