Forms 036 and 037 Frequently Asked Questions
Skip information indexSuccessors of extinct legal persons and entities
Yes. You must submit the census declaration of withdrawal from the Census of Entrepreneurs, Professionals and Retainers, form 036, and report the data related to the identification of your successors.
Within a period of one month from when, if applicable, the effective cancellation of the corresponding entries in the Commercial Registry has been carried out. If these entries are not recorded, the Tax Administration will inform the Commercial Registry of the request for deregistration so that it can issue a marginal note on the entity's registration sheet. The Register shall therefore notify the tax authorities of any decision relating to that entity submitted for registration.
In all cases of mandatory registration, registration cancellation must be proven.
The following data will be recorded:
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Name and surname, name or company name and NIF of the legal person or entity lacking extinguished legal personality.
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Name and surname, name or company name and NIF of the successor.
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Percentage in settlement.
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Settlement fee.
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Registration reference number and date of registration in the Registry.
The data referred to in numbers 3 and 4 above will be recorded if they are provided in the application for incorporation into the Registry.