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A company has requested information regarding the procedure and documentation required to reinstate its Tax Identification Number (NIF) following its revocation. The Directorate-General for Taxes (DGT) clarifies that reinstatement is subject to administrative approval and the submission of specific documentation.
Cuestión planteada Procedimiento y documentación para rehabilitar el Número de Identificación Fiscal.
La Administración puede rehabilitar el NIF mediante acuerdo sujeto a los mismos requisitos de publicidad que la revocación. Las solicitudes solo se tramitarán si se acompañan de documentación que acredite cambios en la titularidad del capital, la identificación de las personas que han pasado a controlar la sociedad y la actividad económica que desarrollará. El interesado debe probar los hechos constitutivos de su derecho.
What is published here, applied to a company or a specific case. The first meeting is free.
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