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V0088-22 ·20 January 2022 ·consulta-vinculante Medium impact
Tax

Reinstatement of revoked Tax Identification Number (NIF) possible for company dissolution by proving necessary economic activity

The inquirer asks whether a revoked NIF can be reinstated to dissolve and liquidate a company without resuming economic activity. The Directorate-General for Taxes (DGT) indicates that reinstatement requires proving that the causes for revocation have ceased and demonstrating the economic activity the company intends to undertake.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for companies seeking to reactivate their tax identification numbers specifically for the purpose of winding up operations, emphasizing the need to demonstrate active economic purpose.

Lifecycle

2022-01-20PublishedPublished 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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