Reinstatement of tax identification number
General Details
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
General information about the procedure
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 the rehabilitation of NIF by submitting a census declaration (box 144 of form 036), prove the disappearance of the causes of revocation, the ownership of the share capital, identify legal representatives and beneficial owners (section. 2 of art. 4 of Law 10/2010), economic activity, tax domicile. If the application is to dissolve and liquidate the company, a deed of dissolution and liquidation of the company must also be provided and box 146 of form 036 must be checked.
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
Resolution deadline
3 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículo 147.8. (BOE 5-septiembre-2007)
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Orden HAC/1526/2024, de 11 de diciembre,
por la que se modifican la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 de Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores, y la Orden EHA/3695/2007, de 13 de diciembre, por la que se aprueba el modelo 030 de Declaración censal de alta en el Censo de obligados tributarios, cambio de domicilio y/o variación de datos personales, que pueden utilizar las personas físicas, se determinan el lugar y forma de presentación del mismo (BOE, 9-enero-2025)