Companies in bankruptcy or liquidation
These entities must file the Corporate Tax return until the moment of their extinction .
For these purposes, an entity in liquidation must present the tax returns for the tax periods that conclude during the liquidation process, as well as the return corresponding to the last tax period, which will end on the date of extinction of the company in liquidation and this regardless of whether the fee is zero.
Remember:
The extinction of the entity will occur on the date on which the public deed of extinction is registered in the Commercial Registry and the registry entries of the company are cancelled, said entity being obliged to present the Tax declaration within the period of 25 calendar days following six months after making said entry.