Successor of natural persons, legal entities and entities without legal personality
Royal Decree 1070/2017, of December 29, BOE of the 30th, modifies the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27.
This amendment includes the obligation to notify successors in the declaration of withdrawal from the Census of Businessmen, Professionals and Withholders, in the event of the death of natural persons or the extinction of entities.
The entry into force of this census modification, relating to the incorporation of information on successors, occurs as of July 1, 2018 .
Therefore, the regulatory amendment incorporates, through a new letter e) in article 7, as complementary census information regarding entities resident or incorporated in Spain included in the Census of Businessmen, Professionals and Withholders:
«e) The name and surname or company name or full name, tax identification number of the successors of entities that have become extinct, whether due to transformation or in the cases mentioned in article 40 of Law 58/2003, of December 17, General Tax Law».
Such notification of successors must be made in the declaration of withdrawal, as established in article 11.2 of this regulation, also modified.
As regards the deadline for submitting this declaration of withdrawal, it will be necessary to take into account what is indicated in the also modified section 2 of article 11, which is worded as follows:
“2. The declaration of deregistration must be submitted within one from the date on which the conditions set out in section of this article are met, without prejudice to the fact that the affected person or entity must submit the declarations and comply with the tax obligations incumbent upon them and without having to register in the census for these purposes.
In the cases mentioned in articles 39 and 40 of Law 58/2003, of December 17, General Tax Law, the data relating to the identification of the successors in the discharge declaration will be reported.
In accordance with what was referred to at the beginning of this chapter, a new page of the list of successors is incorporated into Form 036, which must be fulfilled when the holder communicates the CANCELLATION of CEPR , marking box 150 on page 1 and stating as a cause in box 151 (a cause must be marked) one of the following:
- Dissolution and liquidation
- Absorption
- Fusion
- Total split
- Death