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Practical Manual of Companies 2022.

Companies in bankruptcy or liquidation

These entities must submit the Corporate Tax declaration until the moment of their extinction .

For these purposes, an entity in liquidation must present the tax returns corresponding to the tax periods that conclude during the liquidation process, as well as the declaration of 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 null.


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. ##2##, said entity being obliged to submit the Tax return within 25 calendar days following six months after making the cancellation entry in the Commercial Registry.