Treasury summons thirteen companies for their definitive NIF

The Provincial Council of Álava, through the Tax Directorate of its Department of Finance, Treasury and Budgets, has summoned 13 companies to be notified by appearance of administrative acts relating to their definitive NIF (Tax Identification Number). The announcement is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 102, dated September 7, 2026, with reference 2026-02460.

The measure is adopted under Article 108 of the General Tax Foral Law of Álava (Foral Law 6/2005, of February 28), as it has not been possible to carry out the notification for reasons not attributable to the Administration, despite the notification attempts required by the aforementioned provision having been made. The announcement is signed by María Teresa Peña Fernández, head of the Taxpayer Relations Service.

Deadline and place of appearance

Interested parties or their representatives have a maximum period of 15 calendar days, counted from the day following the publication of the announcement in the BOTHA, to appear and carry out the pending notifications. The appearance must take place between 8:15 and 14:30 hours, Monday to Friday, at the Census Management Unit and Notifications Section of the Tax Directorate, at Samaniego street number 14 in Vitoria-Gasteiz.

If the party has not appeared after this period, the notification shall be understood as produced for all legal purposes from the day following the expiration of the period indicated for appearance.

The summoned companies

The census acts of definitive NIF affect the following 13 companies:

Premier Etorkizun Industriala SLU (NIF B88856208)
Enfoque Creativo Studio SL (NIF B27661180)
Magicompanyboss SL (NIF B88844311)
Instalaciones y Montajes Rubio & Berasategui SL (NIF B88885843)
Hardcorn SL (NIF B26893420)
Lamosa Food SL (NIF B25904020)
Bonanza Living SLU (NIF B26774059)
Sierra Salvada Producciones SLU (NIF B27546456)
Cortijo Wine SLU (NIF B26900084)
Laubi Group XXI SLU (NIF B27665819)
Arkaberria SL (NIF B27649631)
Gestión Abestos SL (NIF B27578467)
Julujol Norte SL (NIF B88751938)

What the definitive NIF implies

The assignment of the definitive NIF is a census procedure that replaces the provisional NIF and confirms the definitive tax identification of the company before the foral tax Administration. The notification of these acts is part of the census management of the tax processed by the managing office of the Tax Directorate.

Publication by appearance constitutes the last legal resort to ensure that taxpayers are aware of administrative acts when they could not be located at their tax domicile.

Relevance for taxpayers

For the 13 affected companies, failure to appear within the 15-day period implies that the notification will be considered automatically served, with all its legal effects, which may trigger deadlines for appeals or the fulfillment of tax obligations. The summons emphasizes the importance of keeping census data updated with the Provincial Council of Álava to avoid notifications by appearance and their consequences.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 102, September 7, 2026, section I – General Assemblies of Álava and Provincial Administration, page 1 (official reference: 2026-02460).