Census Modifications
Skip information indexStop carrying out all business and professional activities
Only in the case of self-employed business people, professionals and withholders. Legal entities, provided that they have not been legally wound up, may continue to form part of the Register of Business Persons, Professionals and Withholders as inactive institutions.
No, although the data relating to their economic activities and premises must be amended, submitting a declaration for the amendment of the tax register (form 036 or 037) to cancel the activity/ies they are no longer performing, maintaining the remaining activities and the resulting tax obligations.
They must file a register form (036 or 037) indicating the reason as their removal from the Register of business persons, professionals and withholders, on account of the termination of their business and/or professional activities or because they no longer perform withholdings, specifying the effective date for their removal from the register.
When an entity in attribution of income becomes inactive without its extinction, it must submit a census declaration (form 036) of modification resulting in ceasing to exercise all its business and/or professional activities and indicate the effective date on which cessation occurs.
When the registration in the census of businessmen, professionals and retainers was caused only by the fact of having obligations derived from the status of member or participant of an entity under a regime of attribution of income (that is, when it does not carry out its own economic activities but rather carried out through the entity) must present the census declaration of Deregistration in the Census of Entrepreneurs, professionals and retainers due to ceasing to have obligations for being a member or participant of an entity.
Yes.
Yes, upon acquiring the status of inactive companies or entities, they must submit a census declaration of modification, form 036, indicating as the reason for filing "Ceasing to exercise all business and/or professional activities (legal persons and entities, without dissolution). Inactive entities)" and indicating the date on which the exercise of the activity actually ceases (effective date of cessation).
Only if you had the status of taxpayer of Corporate Tax, will you maintain the obligation to continue submitting the declarations for this tax until its complete extinction.
Please note that, in the case of a dissolution and liquidation process, the dissolved company will retain its legal personality and maintain the validity of the obligations derived from its status as a taxpayer of corporate income tax while the liquidation is carried out. During this time you must add the phrase “in liquidation” to your name.