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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 (pursuant to the sixth additional provision of Law 58/2003). This measure allows NIFs that had been previously revoked to regain their validity following the corresponding reinstatement agreement. The resolution is issued within the framework of measures to prevent and combat tax fraud (Law 11/2021).
For the commercial companies listed in the annex, the reinstatement of their NIF means the recovery of their capacity to operate for tax purposes and carry out procedures before the Administration. This allows for the regularisation of their legal and operational status following the previous revocation of their identification. The text does not specify any retroactive effects or additional obligations for these entities.
The tax team reviews your specific situation.
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