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V0853-22 ·20 April 2022 ·consulta-vinculante Medium impact
Tax

Absorbing entity must file the deregistration notice for the absorbed company as successor

A single-member company sought guidance on managing its deregistration from the tax census following its absorption by its shareholder, as it continued to receive invoices in its name. The DGT ruled that the obligation to file the deregistration notice is transferred to the absorbing entity in its capacity as successor.

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2022-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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