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BOE-A-2026-8060 ·10 April 2026 ·Resolution Low impact
Tax

Companies with reinstated Tax ID numbers: recovery of tax identification validity following AEAT resolution

The Spanish Tax Agency (AEAT) 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 entities that had lost their NIF to regain their tax identification capacity following the corresponding reinstatement agreement.

In 1 key point

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

How it affects those involved

For the companies and entities listed in the annex, the reinstatement of their NIF enables them to resume fiscal operations and carry out administrative procedures (annex). Companies that had suffered the revocation of their NIF can now fully resume their activities under their previous identification. No retroactive effects regarding the previous revocation are specified; only the current validity of the reinstated NIF is established.

Lifecycle

2026-04-10PublishedPublished 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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