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V2005-18 ·4 July 2018 ·consulta-vinculante Medium impact
Tax

Immediate Supply of Information (SII) requirements apply if business status is maintained

A company in the liquidation phase following insolvency proceedings has enquired whether it remains subject to the SII. The DGT has ruled that as long as there is no effective cessation of activity and no deregistration from the census, the status of a business is maintained, and the obligation to comply with the SII remains in force.

In 6 key points

How it affects those involved

Companies undergoing liquidation or insolvency must ensure they continue to comply with SII reporting requirements until they have formally ceased all activities and completed their deregistration from the tax census.

Lifecycle

2018-07-04PublishedPublished 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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