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Practical guide for completing census form 036

List of successors of natural persons, legal entities and entities without legal personality

In form 036, page 9 will be used to communicate the list of successors.

In the previous section, the provisions of article 39 of Law 58/2003, dedicated to the successors of natural persons, have already been incorporated.

For its part, Article 40 of Law 58/2003, relating to the successors of legal persons and entities without legal personality establishes the following:

  1. The outstanding tax obligations of dissolved and liquidated companies and entities with legal personality in which the Law limits the patrimonial responsibility of the partners, participants or co-owners will be transferred to them, who will be jointly and severally liable up to the limit of the value of the liquidation quota that corresponds to them and other patrimonial perceptions received by them in the two years prior to the date of dissolution that reduce the company assets that should respond to such obligations, without prejudice to the provisions of article 42.2.a) of this Law.

    The outstanding tax obligations of dissolved and liquidated companies and entities with legal personality in which the Law does not limit the patrimonial responsibility of the partners, participants or co-owners will be transferred in full to them, who will be jointly and severally liable for compliance.

  2. The fact that the tax debt was not settled at the time of the extinction of the legal personality of the company or entity will not prevent the transfer of the accrued tax obligations to the successors, and the actions may be understood with any of them.
  3. In the event of the extinction or dissolution without liquidation of companies and entities with legal personality, the outstanding tax obligations of the same will be transferred to the persons or entities that succeed or are beneficiaries of the corresponding operation. This rule will also apply to any case of global transfer of the assets and liabilities of a company or entity with legal personality.
  4. In the event of the dissolution of foundations or entities referred to in section 4 of article 35 of this law, the outstanding tax obligations of the same will be transferred to the recipients of the assets and rights of the foundations or to the participants or co-owners of said entities.
  5. Any penalties that may be imposed for infringements committed by the companies and entities referred to in this article shall be payable by their successors, in accordance with the terms established in the preceding sections and, where applicable, up to the limit of the value determined in accordance with the provisions of section 1 of this article.