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New guides on the latest Spanish tax and immigration developments.
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The Spanish Tax Agency has published the reinstatement of the Tax Identification Numbers (NIF) for the entities listed in the resolution's annex, in accordance with the sixth additional provision of the General Tax Law (Art. 4). This measure restores the validity of NIFs that had been previously revoked. The resolution is issued as part of the measures to prevent and combat tax fraud (Law 11/2021).
For the companies and entities listed in the annex, this measure allows them to regain the ability to operate with a valid NIF before the Tax Administration and third parties, ending their status of revoked tax identification. For other economic operators, the reinstatement of these NIFs allows for the normalisation of contractual and tax relationships with said entities.
The tax team reviews your specific situation.
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