How to report successors of deceased persons and defunct entities
Find out who, how and when to communicate the withdrawal from the Census of businessmen, professionals and retainers of deceased persons, legal persons and entities without personality that have been extinguished and their successors.
How to communicate the deregistration in the Census of legal persons and entities without legal personality that have been extinguished and their successors
In the case of legal persons and entities without personality extinguished due to transformation, dissolution and liquidation, absorption, merger, total division and other causes of extinction , You must submit a declaration of deregistration in the Census of Entrepreneurs, Professionals and Retainers (form 036) and communicate your successors, the name and surname or company name or full name, tax identification number, accompanied by the documentation that proves the extinction and succession of the legal person or entity of article 35.4 of the LGT .
In particular, in the case of succession of legal persons or entities lacking legal personality, the registration cancellation of the legal person or entity lacking legal personality that has been extinguished must be proven, in all cases of mandatory registration.
The following information must be included in the Registry of successors :
a) Name and surname, name or company name and NIF of the legal person or entity lacking extinguished legal personality.
b) Name and surname, name or company name and NIF of the successor.
c) Percentage in the liquidation or participation, if provided in the application for incorporation into the Registry.
d) Liquidation or equity fee, if provided in the application for incorporation into the Registry.
e) Registration reference number and date of registration in the Registry.