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BOE-A-2026-8061 ·10 April 2026 ·Resolution Low impact
Tax

Listed companies: revocation of Tax Identification Numbers (NIF) by AEAT resolution

The State Tax Administration Agency (AEAT) has published the revocation of the Tax Identification Numbers (NIF) of the entities listed in the resolution's annex. This measure is adopted in accordance with the sixth additional provision of the General Tax Law (Art. 4). The revocation results in the loss of the NIF's validity for tax operations.

In 2 key points

  1. Revocation of the NIF of the entities listed in the resolution's annex (anexo)
  2. Procedure based on the sixth additional provision of the General Tax Law (art. 4 de la disposición adicional sexta de la Ley 58/2003)

How it affects those involved

For the companies listed in the annex, the revocation of their NIF makes it impossible to conduct commercial or tax operations under that identification, leading to immediate operational paralysis. For third parties with contractual relationships with these entities, it poses a compliance risk and necessitates verifying the NIF's validity before any transaction.

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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