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BOE-A-2026-7270 ·30 March 2026 ·Resolution Low impact
Tax

Listed companies: reinstatement of tax identification numbers (NIF)

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, section 4, of Law 58/2003). This measure allows companies whose tax identification had previously been revoked to regain their operational validity. The resolution is issued in accordance with the framework of Law 11/2021 on measures to prevent and combat tax fraud.

In 1 key point

  1. Reinstatement of the NIFs listed in the annex of the resolution (disposición adicional sexta 4 de la Ley 58/2003)

How it affects those involved

For the companies mentioned in the annex, this measure means the recovery of their ability to operate for tax purposes following a prior revocation. This allows them to resume their tax obligations and rights. For all other economic operators, the resolution formalises the status of these entities within the tax register.

Lifecycle

2026-03-30PublishedPublished 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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