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V2378-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Condition of entrepreneur maintained if no effective cessation

The consultant asks whether IVA declarations and reporting forms are required after ceasing activity in 2015 but intending to sell premises. The DGT responds that as long as the business assets are not liquidated and the property is not sold, the entrepreneur status and IVA obligations remain.

In 6 key points

How it affects those involved

Entrepreneurs retain legal status and IVA obligations until business assets are liquidated and property is sold.

Lifecycle

2022-11-16PublishedPublished 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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