The position of the AEAT in insolvency proceedings

Drop in the census of entrepreneurs, professionals and withholding agents

Requirements and processing method.

Extinguished companies must accompany the census declaration of deregistration, in addition to the public deed and certificate of the effective cancellation of the entries in the corresponding public registry, with the documents that prove the identity, percentages and quotas of the liquidating partners or of the entity resulting from the absorption, merger or total spin-off process. If they are stated as such in the public deed or in the documents that prove the termination, it would not be necessary to provide new documents. Therefore, the data indicated are necessary to process the deregistration from the entity's business census and the appropriate measures must be taken to obtain the information.

The withdrawal from the register of entrepreneurs of defunct companies must be submitted within one month from the effective cancellation of the corresponding entries in the Commercial Registry. We understand that the fact that the bankrupt's attorney is responsible for processing the company's dissolution before the Commercial Registry does not alter who is responsible for submitting the deregistration in the business registry, which is the bankruptcy administration. Since this is a public registry and there is a legitimate interest, the information must be obtained.