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V2632-17 ·16 October 2017 ·consulta-vinculante Medium impact
Tax

Obligation to file census deregistration if activity ceases or continue filing returns if activity continues

A local council has enquired whether it must continue filing nil VAT returns or if it should deregister from the census. The DGT clarifies that the obligation depends on whether there has been a definitive cessation of activity or if taxable transactions have simply not occurred during a specific period.

In 6 key points

How it affects those involved

Taxpayers must distinguish between a permanent cessation of business and a temporary lack of taxable transactions to determine their filing obligations.

Lifecycle

2017-10-16PublishedPublished 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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