Reinstatement of tax identification number

Denomination

Reinstatement of tax identification number

Procedure type

Taxation

Subject

Taxes

Purpose

Rehabilitation of the Tax Identification Number previously revoked by the Tax Administration.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Request for rehabilitation of the NIF, justify the disappearance of the causes of revocation, accreditation of the owner of the share capital, identification of legal representatives and beneficial owners of the entity in accordance with the section. 2 of art. 4 of Law 10/2010, economic activity, tax domicile, adaptation of the census situation to the current situation of the entity. If the request is to dissolve and liquidate the company, a deed of dissolution of the company will also be provided.

Phases of the procedure/service

Start: Request for reinstatement of tax identification number filed by the party liable for the tax payment.

Procedure: Verification by the local tax office of the documentation provided by the party liable for the tax payment certifying the circumstances envisaged in Article 147.8 of the General Regulation of Tax Management and Audit Actions and Procedures. Archiving of the request in the event that documentation certifying these circumstances is not provided.

End: Explicit ruling on the request for reinstatement . Notification of the reinstatement agreement to the party liable for the tax payment. Publication of the reinstatement agreement in the Official State Bulletin.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing