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BOE-A-2026-7271 ·30 March 2026 ·Resolution Low impact
Tax

Companies and professionals: revocation of the tax identification numbers (NIF) listed in the resolution annex

The Spanish Tax Agency has published the revocation of the tax identification numbers (NIF) of the entities and individuals listed in the resolution's annex. This measure is taken in accordance with the sixth additional provision of the General Tax Law (Art. 4), following the amendments introduced by Law 11/2021 on the fight against tax fraud.

In 2 key points

  1. Revocation of the NIFs listed in the resolution annex (anexo)
  2. Procedure based on the sixth additional provision of Law 58/2003, General Tax Law (disposición adicional sexta de la Ley 58/2003)

How it affects those involved

For the listed entities, the revocation of their NIF means the loss of their ability to operate fiscally and carry out economic activities on a regular basis. For third parties maintaining commercial relationships with these companies, it poses a risk of fraud or of dealing with entities lacking valid tax status, necessitating the verification of the validity of their suppliers' or clients' NIFs.

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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