The position of the AEAT in bankruptcy processes
Skip information indexDecrease in the census of businessmen, professionals and retainers
Requirements and method of processing.
Extinct 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 process of absorption, merger or total division. If they appear as such in the public deed or in the documents that prove the extinction, it would not be necessary to provide new documents. Therefore, the indicated data is necessary to process the deregistration from the entity's business census and the corresponding measures must be adopted to obtain the information.
The deregistration from the census of entrepreneurs of defunct companies must be submitted within a period of one month from the effective cancellation of the corresponding entries in the Commercial Registry. We understand that the fact that it is up to the attorney of the bankrupt company to process the extinction of the company before the Commercial Registry does not alter who has the obligation to present the deregistration in the census of businessmen, which is the bankruptcy administration. Since it is a public Registry and there is a legitimate interest, the information must be obtained.