Box 144. Application for NIF rehabilitation [Form 036]

When at a time after the revocation of NIF you wish to request its rehabilitation, you must submit form 036, checking box 144.

In accordance with letter u) of section 2 of article 10 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, the application for rehabilitation of the tax identification number will be made through the declaration of modification of the Census of Businessmen, Professionals and Withholders.

Box 144 must be checked to request the rehabilitation of the tax identification number under the terms established in section 8 of article 147 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27.

Applications for reinstatement of the tax identification number will only be processed when it is proven that the reasons that led to the revocation have disappeared.

In addition, the following must be reported, providing supporting documentation:

Holders of share capital (page 8 of form 036)
Legal representatives (page 3 of form 036)
The beneficial owners of the entity in accordance with the provisions of section 2 of article 4 of Law 10/2010 (page 10 of form 036)
The tax address (page 2B or 2C of form 036)
Economic Activity (page 4 of form 036)

Therefore, to make a request for NIF rehabilitation you must:

Submit a census modification declaration, checking box 144 of form 036, stating who holds the ownership of the company's capital, complete identification of its legal representatives, who are considered the real owners of the entity, the tax address, as well as the economic activity that the company will carry out.
Provide the following documentation:
- Documentation proving that the cause(s) that motivated the revocation have disappeared.
- Public deed certifying who holds ownership of the company's capital and, if applicable, certification of its registration in the corresponding public registry. If no deed is required, document justifying the current ownership of the capital.
  
  In the case of Limited Companies, the Register of Partners Book or certification with the list of partners signed by the legal representative of the entity or the person competent to do so in accordance with the bylaws must be submitted.
- Public deed stating the identity of the legal representatives or, where appropriate, Certification from the Commercial Registry.
- Responsible declaration of the person who has been assigned the representation of the legal entity in which the real owners of the entity are identified, or a notarial document, whether it be the notarial act of declaration of real ownership by the legal representative of the entity, or any other notarial document in which the entity is involved in which the statement of ownership is attached.
- Documents describing the activity together with supporting documents that prove it (for example, commercial contracts signed with clients and suppliers, current invoices issued and received with the corresponding proof of payment or any other document that proves the development of the activity, announcements in circulars, newspapers, posters, signs displayed to the public, or in any other way, an establishment)
- Document proving tax domicile, which must meet the legal requirements established in article 48 of Law 58/2003.

Failure to expressly resolve the request for rehabilitation of a tax identification number within three months will result in the request being deemed denied.

In the case of entities in the process of liquidation that wish to request the rehabilitation of the NIF, they must additionally check box 146.

Therefore, in the case of entities in liquidation, to make a request for NIF rehabilitation you must:

Submit a census modification declaration, marking box 144 and box 146 of form 036, stating who holds ownership of the company's capital, complete identification of its legal representatives, who are considered the real owners of the entity and the tax address.
Provide the following documentation:
- Documentation proving that the cause(s) that motivated the revocation have disappeared.
- Public deed certifying who holds ownership of the company's capital and, if applicable, certification of its registration in the corresponding public registry. If no deed is required, document justifying the current ownership of the capital.
  
  In the case of Limited Companies, the Register of Partners Book or certification with the list of partners signed by the legal representative of the entity or the person competent to do so in accordance with the bylaws must be submitted.
- Public deed stating the identity of the legal representatives or, where appropriate, Certification from the Commercial Registry.
- Responsible declaration of the person who has been assigned the representation of the legal entity in which the real owners of the entity are identified, or a notarial document, whether it be the notarial act of declaration of real ownership by the legal representative of the entity, or any other notarial document in which the entity is involved in which the statement of ownership is attached.
- Document proving tax domicile, which must meet the legal requirements established in article 48 of Law 58/2003.
- Deed of Dissolution and Liquidation or extinction of the entity, as well as the denial of its registration by the corresponding Registry.