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V1323-24 ·6 June 2024 ·consulta-vinculante Medium impact
Tax

Entrepreneur status maintained until patrimony liquidation, no obligation to file model 347

The DGT clarifies that entrepreneur status continues until actual patrimony liquidation, but there is no obligation to submit model 347 or model 036 when transferring business premises.

In 6 key points

How it affects those involved

No formal obligations arise for former entrepreneurs when transferring business premises, provided patrimony has not been liquidated.

Lifecycle

2024-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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