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Practical guide for completing census form 036

PAGE 9

List of successors

Successor of natural persons, legal persons and entities without legal personality No. …/…

In this section, individuals or entities that communicate their CANCELLATION in the census of entrepreneurs, professionals and withholding agents by marking box 150, due to having died (individual) and being extinct (entity), that is, when any of the following have been recorded as “Cause for CANCELLATION” of the holder, in box 151;

  1. Dissolution and liquidation
  2. Absorption
  3. Fusion
  4. Total split
  5. Death,

They must complete the information relating to their successors.

In such cases, in this section you must communicate, in addition to the identity of each successor ( NIF and surname or company name/name), the percentage and share (in euros) that corresponded to them in the liquidation or, in the case of total spin-off, the share of the assets received.

Companies that are dissolved for any of these reasons must accompany the census declaration, 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.

In the event of the death of a natural person, the Census Model for communication of withdrawal from the Census of business owners, professionals and withholding agents must be accompanied by the Death Certificate, Certificate of Last Wills and Testament or Notarial Act of Declaration of Heirs and their identity documents. In the case of an unexpired inheritance, the card accrediting the NIF and that of the representative will be used.