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BOE-A-2026-2401 ·2 February 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 of the resolution (additional provision six of Law 58/2003). These NIFs had previously been revoked and, following the rehabilitation agreement, are once again valid for tax management purposes. The resolution is issued in accordance with the framework of the General Tax Law and the Law on Combating Tax Fraud.

In 1 key point

  1. Reinstatement of the NIFs 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 regain full capacity to carry out operations and procedures before the Tax Administration. This marks the end of the tax disability they suffered following the revocation of their identifiers. For other economic operators, the measure normalises the status of these companies within commercial and tax transactions.

Lifecycle

2026-02-02PublishedPublished 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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