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The Spanish Tax 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). This measure allows subjects who had lost their NIF to recover their tax identification capacity following the corresponding reinstatement agreement. The resolution is issued in accordance with the framework for the prevention and fight against tax fraud (Art. 13.25 of Law 11/2021).
For the companies listed in the annex, the reinstatement of their NIF means the recovery of their tax personality before the Administration, allowing them to resume operations using their usual identification. This implies that entities whose NIF had been revoked can resume their tax obligations and rights. No retroactive effects on the revocation periods are specified, only the current status of reinstatement.
The tax team reviews your specific situation.
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