In a skillet, heat oil over medium heat. Add onion and garlic; cook, stirring often, until softened, about 5 mins.
Stir in lentils and taco seasoning; cook for 1 min.
Pour in broth and bring to a boil. Reduce heat, cover, and let simmer until lentils are tender, about 25-30 mins.
Uncover the skillet and cook until mixture thickens slightly, 6-8 mins. Mash lentils slightly; stir in salsa.
Fill each taco shell with 1/4 cup lentil mixture.
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