Key data
| Regulation | Resolution of June 19, 2026, from the Tax Management Department of the AEAT, publishing the rehabilitation of tax identification numbers |
|---|---|
| Publication | June 29, 2026 |
| Entry into force | June 29, 2026 |
| Affected parties | Over 100 companies with rehabilitated NIF and third parties contracting with them |
| Category | Tax News |
| Year | 2026 |
| Legal basis | Article 6.4 of the General Tax Law, modified by Law 11/2021 anti-fraud |
| Registry | Registration in the corresponding Mercantile Registry |
Over 100 companies that had their Tax Identification Number revoked have recovered their full fiscal operability following the Resolution of June 19, 2026 from the Tax Management Department of the State Tax Administration Agency (AEAT). The rehabilitation, published in the Official State Gazette of June 29, 2026, takes immediate effect and is registered in the corresponding Mercantile Registry of each company.
For any company or professional operating with these entities, this resolution is the definitive green light: their NIF is no longer revoked and they can maintain commercial and banking relationships with complete normality.
What does this regulation establish?
Article 6.4 of the General Tax Law, as amended by Law 11/2021 on measures to prevent and combat tax fraud, requires the AEAT to publish both revocations and rehabilitations of NIFs. This publication in the Official State Gazette is the transparency mechanism that allows third parties to know the fiscal status of the companies they operate with.
The revocation of a NIF is a serious administrative measure: it prevents the affected company from carrying out any economic or banking operation normally. In practice, it means the blocking of:
- The issuance and receipt of valid invoices.
- The opening or maintenance of bank accounts.
- Ordinary relations with the Public Administration.
- The registration or modification of acts in the Mercantile Registry.
Rehabilitation reverses all these effects. The companies listed in this resolution had their NIFs revoked at some point between 2014 and 2026, and following the corresponding administrative agreement, they now recover their full operational capacity.
The sectors represented in the list are very diverse: construction, real estate, hospitality and investments, among others, which reflects that the revocation and subsequent rehabilitation of the NIF is not a phenomenon exclusive to any particular sector.
Economic and operational impact
The rehabilitation of the NIF has an immediate and direct operational impact on two groups of actors:
| Actor | Situation before rehabilitation | Situation after rehabilitation |
|---|---|---|
| Company with rehabilitated NIF | Blocked: no valid invoices, no bank accounts, no access to the Administration | Full fiscal and commercial operational capacity restored |
| Third parties contracting with it | Risk of nullity of operations, non-deductible invoices, potential joint liability | Valid operations, deductible invoices, regularized fiscal situation confirmed |
For third parties, the risk is not minor: operating with a company with a revoked NIF may mean that the invoices received are not fiscally deductible and that the operations performed remain in a situation of legal uncertainty. The publication of this resolution eliminates that risk for the over 100 companies listed.
Who does it affect?
- Companies with rehabilitated NIF: recover their complete operability and can resume their economic activity normally.
- Suppliers and customers of these companies: can confirm that operations carried out from June 29, 2026 are fiscally valid.
- Banking entities: must update the NIF status of these companies in their systems to allow operations.
- Tax and accounting advisors: must verify the NIF status of their clients and the counterparties they operate with.
- Compliance departments: the resolution is a reference document for validating the fiscal situation of suppliers and business partners.
- Directly represented sectors: construction, real estate, hospitality and investments.
Practical example
Imagine that your construction company has a regular materials supplier that appears on the list of rehabilitated NIFs published on June 29, 2026. Until that date, that supplier had its NIF revoked since, for example, 2022.
Any invoice issued by that supplier while its NIF was revoked could have been questioned by the Tax Agency in an inspection. As of June 29, 2026, the situation is regularized: the NIF is rehabilitated, the registration in the Mercantile Registry reflects it, and new operations are fully valid.
The immediate action for your company: verify if any of your suppliers or customers appear on the list published in the Official State Gazette, and document internally that you are aware of their new regularized fiscal situation. This protects your company in the event of an inspection.
What should companies do now?
- Consult the list published in the Official State Gazette: access the complete resolution and identify if any of your counterparties (suppliers, customers, partners) appear among the over 100 companies with rehabilitated NIF.
- Update your supplier and customer database: if any counterparty appears on the list, update their fiscal status in your internal systems and document the rehabilitation date (June 29, 2026).
- Review previous invoices: if you issued or received invoices from any of these companies while their NIF was revoked, consult with your tax advisor about the correct treatment of those operations.
- If your company is the rehabilitated one: communicate the rehabilitation of your NIF to your banking entities, customers and suppliers. Verify that the Mercantile Registry has correctly registered the administrative agreement.
- Implement periodic NIF verification of counterparties: the existence of this resolution demonstrates that the NIF status of a company can change. Incorporate NIF verification into your supplier and customer registration processes.
Frequently asked questions
What does it mean for a company to have its NIF revoked?
It means that the Tax Agency has administratively cancelled its tax identification number. In practice, the company is blocked: it cannot issue valid invoices, cannot open or operate bank accounts normally and cannot relate to the Administration. It is a serious measure that paralyzes the economic activity of the company.
What happens if I have operated with a company that had its NIF revoked?
Invoices received from a company with a revoked NIF can be questioned by the Tax Agency and not be considered deductible. If any of your counterparties appear on the list of rehabilitated NIFs published on June 29, 2026, it is advisable to review the operations carried out during the revocation period (between 2014 and 2026 depending on the cases) with your tax advisor.
Where can I check if a company has a revoked or rehabilitated NIF?
Revocations and rehabilitations of NIFs are published in the Official State Gazette in accordance with Article 6.4 of the General Tax Law, as amended by Law 11/2021 anti-fraud. They are also registered in the corresponding Mercantile Registry. You can consult the rehabilitation resolution of June 2026 directly at this Official State Gazette link.
From when are operations with rehabilitated companies valid?
The rehabilitation takes effect from June 29, 2026, the date of publication of the resolution in the Official State Gazette. From that date, operations with these companies are fully valid from a fiscal and commercial point of view.
What sectors are represented in the list of rehabilitated NIFs?
According to the resolution, the affected companies belong to very diverse sectors: construction, real estate, hospitality and investments, among others. The NIFs had been revoked at different times between 2014 and 2026.
Official source
Consult complete regulation in official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14095