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BOE-A-2026-2402 ·2 February 2026 ·Resolution Low impact
Tax

Listed companies: tax identification numbers (NIF) revoked

The Spanish Tax Agency has published the revocation of the tax identification numbers (NIF) for the entities listed in the annex of the resolution. 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 validity of the NIF for the listed companies.

In 1 key point

  1. Revocation of the tax identification numbers listed in the annex (art. 4 de la disposición adicional sexta de la Ley 58/2003)

How it affects those involved

Companies whose tax identification has been revoked lose the ability to operate using said NIF with the Administration and third parties. For third parties maintaining commercial relationships with these entities, this poses a risk of operating with subjects who lack a valid tax identification. The resolution specifically identifies the NIF, the company name, the date of the agreement, and the commercial registry of incorporation (annex).

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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