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V1981-19 ·31 July 2019 ·consulta-vinculante Medium impact
Tax

A company's tax period ends on the date its dissolution is registered in the Mercantile Registry

The taxpayer inquired which date marks the dissolution of a company for the purpose of closing its tax period: the date of the court order, the date of the filing entry, or the date of registration. The DGT ruled that the tax period ends when the company is dissolved, which occurs upon registration and cancellation in the Mercantile Registry.

In 6 key points

How it affects those involved

This ruling provides legal certainty regarding the exact date for closing a company's final tax period, confirming that registration in the Mercantile Registry is the decisive event.

Lifecycle

2019-07-31PublishedPublished 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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