How to report the successors of deceased persons and defunct entities
Find out who, how and when to report the withdrawal from the Census of entrepreneurs, professionals and withholding agents of deceased persons, legal persons and entities without legal personality that have been extinguished and their successors.
How to report the withdrawal from the Census of legal persons and entities without legal personality that have been extinguished and their successors
In the case of legal persons and entities without legal personality extinguished by transformation, dissolution and liquidation, absorption, merger, total spin-off and other causes of extinction , you must submit a declaration of deregistration in the Census of Businessmen, Professionals and Withholders (form 036) and communicate their successors, the name and surname or company name or full name, tax identification number, accompanied by the documentation that proves the extinction and succession of the legal person or entity of art.35.4 of the LGT .
In particular, in the case of succession of legal persons or entities lacking legal personality, the cancellation of the registration of the extinguished legal person or entity lacking legal personality must be proven, in all cases of mandatory registration.
The following data must be included in the Register of successors :
a) Name and surname, name or company name and NIF of the legal person or of the entity lacking legal personality that has been extinguished.
b) Name and surname, name or company name and NIF of the successor.
c) Percentage in the liquidation or participation, if provided in the application for incorporation into the Registry.
d) Liquidation fee or assets, if provided in the application for incorporation into the Registry.
e) Registration reference number and date of registration in the Registry.