Skip to content
BOE-A-2026-9860 ·6 May 2026 ·Resolution Low impact
Tax

Listed companies: reinstatement of tax identification numbers (NIF) following previous revocation

The State Tax Administration Agency has published the reinstatement of the tax identification numbers (NIF) for the entities listed in the annex of the resolution, in accordance with the sixth additional provision of the General Tax Law (Art. 4). This measure restores the validity of NIFs that had been previously revoked. The resolution is issued within the framework of measures to prevent and combat tax fraud (Law 11/2021).

In 1 key point

  1. Reinstatement of the NIFs listed in the annex of the resolution (art. 4 disp. adicional sexta Ley 58/2003)

How it affects those involved

For the commercial companies and entities listed in the annex, this measure restores their fiscal operational capacity after having lost their NIF. This allows them to resume economic operations, file tax returns, and operate legally before the Administration. For third parties who conducted business with these entities, it means the normalisation of their counterparties' tax status.

Lifecycle

2026-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact