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A company enquired whether it was required to file a 2015 Corporate Tax return following its dissolution and liquidation. The DGT ruled that returns must be filed for all tax periods ending during the liquidation process, including the final period ending with the company's extinction.
Cuestión planteada ¿Debe presentar la declaración del Impuesto sobre Sociedades del ejercicio 2015 y, en caso afirmativo, qué fechas comprendería dicho ejercicio?
La sociedad en liquidación es contribuyente del Impuesto sobre Sociedades mientras conserve su personalidad jurídica. Debe presentar las declaraciones de los periodos impositivos que concluyan durante el proceso de liquidación y la correspondiente al último periodo, que finalizará en la fecha de extinción de la sociedad. El periodo impositivo concluye cuando la entidad se extingue.
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