Frequently asked questions Model 036
Skip information indexSuccessors of extinct legal persons and entities
Yes. You must submit the census declaration of withdrawal from the Census of Business Owners, Professionals and Withholders, form 036, and report the data relating to the identification of your successors.
Within one month from the effective cancellation of the corresponding entries in the Commercial Registry, where applicable. If these entries are not included, the tax authorities will notify the Commercial Registry of the request for deregistration so that it may 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, proof of registration cancellation must be provided.
The following data shall be recorded:
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Name and surname, business name or company name and NIF of the legal person or of the entity lacking legal personality that has been extinguished.
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Name and surname, company name or business name and NIF of the successor.
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Percentage in the settlement.
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Settlement fee.
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Reference number of the registration 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.