Companies in bankruptcy or liquidation
These entities must file the Corporate Tax return until the time of their extinction .
For these purposes, an entity in liquidation must submit the tax returns corresponding to the tax periods that end during the liquidation process, as well as the return for the last tax period, which will end on the date of the company's dissolution in liquidation, regardless of whether the tax rate 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 company are cancelled, with said entity being obliged to submit the Tax return within 25 calendar days following the six months after the cancellation entry is made in the Commercial Registry.