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BOE-A-2026-8686 ·20 April 2026 ·Resolution Low impact
Tax

Companies and entities: revocation of tax identification numbers (NIF) according to official list

The State Tax Administration Agency has published the revocation of the tax identification numbers (NIF) of the entities listed in the annex to the resolution. This measure is adopted in accordance with the sixth additional provision of the General Tax Law (Art. 4). The revocation entails the loss of NIF validity for the listed companies and entities.

In 2 key points

  1. Revocation of the NIFs of the entities detailed in the annex of the resolution (anexo)
  2. Procedure based on the sixth additional provision of Law 58/2003 (art. 4 disp. adicional sexta Ley 58/2003)

How it affects those involved

For the companies and entities listed in the annex, the revocation of their NIF means the loss of their capacity to operate for tax purposes and to carry out procedures before the Administration. Suppliers and clients of these entities must verify the validity of their NIFs to avoid risks regarding the deductibility of transactions or invoicing management. The measure is based on the need for control and the fight against tax fraud (Art. 4, sixth additional provision of Law 58/2003).

Lifecycle

2026-04-20PublishedPublished 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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