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V2242-24 ·21 October 2024 ·consulta-vinculante Medium impact
Tax

To reinstate a NIF, a company must prove the disappearance of revocation grounds and demonstrate economic activity

A company has requested clarification on which documents and contracts may be submitted to reinstate its Tax Identification Number (NIF). The DGT has indicated that the company must prove that the grounds for revocation no longer exist and provide documentation regarding its economic activity, ownership, and representatives.

In 6 key points

How it affects those involved

Companies that have had their NIF revoked must be prepared to provide comprehensive evidence of their ongoing business operations and legal structure to regain tax compliance status.

Lifecycle

2024-10-21PublishedPublished 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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