{"id":16254,"date":"2024-08-05T06:00:59","date_gmt":"2024-08-05T06:00:59","guid":{"rendered":"https:\/\/letslaw.es\/?p=16254"},"modified":"2024-07-04T14:10:09","modified_gmt":"2024-07-04T14:10:09","slug":"reinstatement-revoked-company-nif","status":"publish","type":"post","link":"https:\/\/letslaw.es\/en\/reinstatement-revoked-company-nif\/","title":{"rendered":"Reinstatement of the revoked company&#8217;s N.I.F. (Tax Identification Number)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The Tax Identification Number (N.I.F.) is fundamental in the tax relations of individuals and legal entities in Spain. Its revocation can have serious repercussions, but <\/span><b>fortunately there is a procedure for its rehabilitation<\/b><span style=\"font-weight: 400;\">. As a result of Royal Decree 249\/2023, significant changes have been introduced in these processes, allowing you to resume your economic activities without problems.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In Spain, the N.I.F. is assigned to all persons and entities with tax obligations. In the case of individuals, it is their national identity card or a number assigned by the administration. For legal persons, the N.I.F. includes a letter indicating their legal form and a serial number.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Revocation of the N.I.F. can occur for several reasons, which are detailed in Article 147 of the General Regulations on Tax Administration and Inspection Actions and Procedures (Reglamento General de las Actuaciones y los Procedimientos de Gesti\u00f3n e Inspecci\u00f3n Tributaria, RGAT). Some of the most common causes include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to provide the necessary documentation to obtain a definitive N.I.F.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaring an entity as insolvent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to file tax returns for three consecutive periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to notify the taxpayer at their tax domicile for more than one year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaring non-existent economic activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to start a business activity within three months of applying for the N.I.F.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using the same capital to set up multiple companies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing false addresses for economic activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to file annual accounts with the commercial register for four consecutive financial years.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The good news is that the revocation of the N.I.F. does not have to be permanent. <\/span><b>Reinstatement is possible if the causes for revocation are eliminated<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The revocation of the N.I.F. requires a prior hearing with the affected party and its publication in the Official State Gazette (BOE). A revoked N.I.F. loses its validity for tax identification purposes, preventing banking and legal operations, such as obtaining certificates of being up to date with tax obligations, although the administration can continue to demand compliance with outstanding obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The reinstatement of the N.I.F. is possible if the causes that led to its revocation are rectified. <\/span><b>The procedure requires the presentation of documentation proving that the initial problems have been solved<\/b><span style=\"font-weight: 400;\">, which is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Application for reinstatement of the N.I.F.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof that the original causes of the revocation have been rectified.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accreditation of the owner of the share capital, identification of the legal representatives and the real owners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of the economic activity to be carried out and the adequacy of the current census situation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the case of dissolution, deed of dissolution of the company.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Royal Decree 249\/2023 specifies that, in order to reinstate a N.I.F. revoked for failure to file annual accounts, it is essential that this non-compliance be remedied before applying for reinstatement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The process of reinstatement of the N.I.F. begins with the submission of an application that must include documentation accrediting the resolution of the initial problems. This application can be submitted online, at the offices of the State Tax Administration Agency (AEAT), at post offices, or at other places contemplated in Law 39\/2015.<\/span><\/p>\n<p><b>Once the application has been submitted, the administration has a period of three months to issue a decision<\/b><span style=\"font-weight: 400;\">. During this period, it will assess whether the causes that led to the revocation of the N.I.F. have indeed been rectified. If the application meets all the requirements, a rehabilitation agreement will be published in the BOE and the interested party will be notified. If the application is rejected, the interested party has the possibility to file an appeal for reconsideration or an economic-administrative claim within one month of the notification of the resolution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Acting quickly in the event of a problem is essential to avoid further complications. If a cause is identified that could lead to the revocation of the N.I.F., it is important to rectify it immediately.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case of doubts or complications, it is advisable to consult a professional. A tax advisor or a <\/span><a title=\"Lawyers specialised in tax law\" href=\"https:\/\/letslaw.es\/en\/abogado-fiscal-tributario\/\"><span style=\"font-weight: 400;\">lawyer specialised in tax law<\/span><\/a><span style=\"font-weight: 400;\"> can provide expert guidance and ensure that all the necessary steps for the reinstatement of the N.I.F. are followed correctly.<\/span><\/p>\n<div class=\"cyp_post_formulario\"><h2>Contact Us<\/h2>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f3074-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"3074\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/16254#wpcf7-f3074-o1\" method=\"post\" class=\"wpcf7-form init wpcf7-acceptance-as-validation\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"3074\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f3074-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"campo_nombre\" style=\"width:100%\"> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required datos-contacto2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span><\/div>\n<div class=\"campo_telefono\" style=\"width:100%\"> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel datos-contacto2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Phone\" value=\"\" type=\"tel\" name=\"your-phone\" \/><\/span><\/div>\n<div class=\"campo_email\" style=\"width:100%\"> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email datos-contacto2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span><\/div>\n<div class=\"campo_asunto\" style=\"width:100%\"> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-asunto\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required datos-contacto2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Subject\" value=\"\" type=\"text\" name=\"your-asunto\" \/><\/span><\/div>\n<div class=\"campo_mensaje\" style=\"width:100%\"> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-mensaje\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required datos-contacto2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Message\" name=\"your-mensaje\"><\/textarea><\/span><\/div>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"cyp_form_url\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"cyp_zonaweb\" type=\"hidden\" name=\"zonaweb\" \/>\n<span class=\"wpcf7-form-control-wrap recaptcha\" data-name=\"recaptcha\"><span data-sitekey=\"6LfbCuUpAAAAAGu5f0__hms_y9Kscc_NCNdDGnEJ\" class=\"wpcf7-form-control wpcf7-recaptcha g-recaptcha\"><\/span>\r\n<noscript>\r\n\t<div class=\"grecaptcha-noscript\">\r\n\t\t<iframe loading=\"lazy\" src=\"https:\/\/www.google.com\/recaptcha\/api\/fallback?k=6LfbCuUpAAAAAGu5f0__hms_y9Kscc_NCNdDGnEJ\" frameborder=\"0\" scrolling=\"no\" width=\"310\" height=\"430\">\r\n\t\t<\/iframe>\r\n\t\t<textarea name=\"g-recaptcha-response\" rows=\"3\" cols=\"40\" placeholder=\"Aqu\u00ed la respuesta de reCAPTCHA\">\r\n\t\t<\/textarea>\r\n\t<\/div>\r\n<\/noscript>\r\n<\/span>\n<div style=\"width:100%\">\n<p class=\"form-input-check\" style=\"color:#444444 !important;padding:0px !important;margin:0px !important;font-size:12px !important;margin-bottom:15px !important\">\nBy clicking on \"Send\" you accept our <a href=\"https:\/\/letslaw.es\/en\/privacy-policy\/\" target=\"_blank\">Privacy Policy<\/a> - 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