Companies in bankruptcy or liquidation
These entities must file the corporate tax return up to the moment of their extinction.
For these purposes, an entity in liquidation must file the tax returns corresponding to the tax periods that end during the liquidation process, as well as the tax return for the last tax period, which will end on the date of extinction of the company in liquidation, irrespective of whether the tax liability is null and void.
Remember:
The extinction of the entity will take place on the date on which the public deed of extinction is registered in the Mercantile Register and the company's registry entries are cancelled, and the entity will be obliged to file a tax return within 25 calendar days following the six months after the cancellation entry is made in the Mercantile Register.